THE EFFECT OF INTERNAL CONTROL ON PERFORMANCE (Case Study on MSMEs assisted by the West Java Chamber of Commerce and Industry in Bandung City)

Authors

  • R Susanto Hendiarto Widyatama University, Faculty of Economics and Bandung, Indonesia Author
  • Risda Dwi Rohmat Widyatama University, Faculty of Economics and Bandung, Indonesia Author
  • Intan Nata Yuniar Widyatama University, Faculty of Economics and Bandung, Indonesia Author
  • Siti Amelia Cahyani Widyatama University, Faculty of Economics and Bandung, Indonesia Author
  • Siti Sumarni Widyatama University, Faculty of Economics and Business Bandung, Indonesia Author
  • Alma Virginia Sugih Widyatama University, Faculty of Economics and Business Bandung, Indonesia Author

Keywords:

internal control, performance, company

Abstract

This study aims to determine the effect of internal control on the performance of Micro, Small and Medium Enterprises (MSMEs) assisted by the West Java Chamber of Commerce in Bandung. The research method applied is in the form of a descriptive analytical survey method, while the sample used is 32 respondents. The variables studied from each respondent are internal control, and performance. The type of data collected is primary data. The results of the study identified that internal control had no effect on performance. The object of this research is the sample of respondents used which is still limited to MSMEs fostered by the West Java Chamber of Commerce in the city of Bandung, therefore it is necessary to do further research based on more varied sampling with a longer duration, so that generalizable results are obtained.

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Published

2022-01-30

How to Cite

Hendiarto, R. S., Rohmat, R. D., Yuniar, I. N., Cahyani, S. A., Sumarni, S., & Sugih, A. V. (2022). THE EFFECT OF INTERNAL CONTROL ON PERFORMANCE (Case Study on MSMEs assisted by the West Java Chamber of Commerce and Industry in Bandung City). CENTRAL ASIA AND THE CAUCASUS, 23(1), 367-380. https://ca-c.org/CAC/index.php/cac/article/view/72

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