Unveiling The Impact Of Internal Control System On Supply Chain Risk Management: Insight From Coso Framework

Daurrentzah, Salwa Gusmy (2025) Unveiling The Impact Of Internal Control System On Supply Chain Risk Management: Insight From Coso Framework. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Penelitian ini menggunakan Kerangka Pengendalian Internal yang dirancang oleh COSO untuk mengeksplorasi peran struktur pengawasan dalam mengelola risiko rantai pasokan dalam perusahaan manufaktur Indonesia, khususnya industri makanan dan minuman. Penelitian ini bertujuan untuk menilai hubungan antara penerapan ini dan efektivitas manajemen risiko rantai pasokan serta menentukan apakah penerapan gabungan praktik manajemen risiko dan prinsip pengendalian internal berdampak positif pada kinerja operasional. Data dikumpulkan dari manajer menggunakan sampel yang dipilih secara acak dari 94 orang, dan data kuesioner dianalisis melalui PLS-SEM. Temuan penelitian ini mengungkapkan bahwa Manajemen Risiko Rantai Pasokan (SCRM) berfungsi sebagai perantara dalam hubungan antara efektivitas pengendalian internal dan efisiensi operasional. Hasil tersebut menunjukkan korelasi positif yang signifikan secara statistik antara penerapan pengendalian internal dalam SCRM dan peningkatan kinerja operasional perusahaan manufaktur di sektor makanan dan minuman di Indonesia.
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This research utilizes the Internal Control Framework devised by COSO to explore the role of oversight structures in managing supply chain risks within Indonesian manufacturing firms, specifically the food and beverages industry. The research aims to assess the relationship between this implementation and supply chain risk management effectiveness as well as determine if the combined application of risk management practices and internal control principles positively impacts operational performance. Data was gathered from managers using a randomly selected sample of 94 individuals, and the questionnaire data was analyzed through PLS-SEM. The findings of this research reveal that Supply Chain Risk Management (SCRM) serves as an intermediary in the linkage between internal control effectiveness and operational efficiency. Those results indicate a statistically significant positive correlation between the application of internal control in SCRM and improved operational performance of manufacturing companies in the food and beverages sector in Indonesia

Item Type:	Thesis (Other)
Uncontrolled Keywords:	COSO Framework, Internal Control System, Operational Performance, Supply Chain, Supply Chain Risk Management, Kerangka Kerja COSO, Sistem Pengendalian Internal, Kinerja Operasional, Rantai Pasokan, Manajemen Risiko Rantai Pasokan
Subjects:	A General Works > ZUBYEK A General Works > ZUBYEK
Divisions:	Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis
Depositing User:	Salwa Gusmy Daurrentzah
Date Deposited:	02 Feb 2025 07:38
Last Modified:	02 Feb 2025 07:38
URI:	http://repository.its.ac.id/id/eprint/117636

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