Open AccessThe Effect of Internal Control, Information Technology and Audit on Good Amil Governance Practices
Author(s) -
Fera Yolanda,
Muhammad Hasbi Zaenal,
Sigid Eko Pramono
Publication year - 2020
Publication title -
international journal of zakat
Language(s) - English
Resource type - Journals
eISSN - 2548-2335
pISSN - 2541-1411
DOI - 10.37706/ijaz.v5i2.223
Subject(s) - internal audit , audit , corporate governance , control (management) , business , information technology , data collection , exploratory research , structural equation modeling , accounting , knowledge management , operations management , process management , management , sociology , engineering , computer science , political science , social science , economics , law , finance , machine learning
This research aimed to find out how strong the effect of the implementation of internal control, information technology and audit on Good Amil Governance. In this research, the respondents were the chief and amil at BAZNAS in South Kalimantan. The type of this research was exploratory with data collection technique using questionnaire. Data analysis method that was used in this research was descriptive analysis method, Structural Equation Modeling (SEM) with software of SmartPLS 3.0. The research result showed that the variables of internal control, information technology, and audit had significant and positive effect on good amil governance.