Peran Efektivitas Sistem Pengendalian Internal dalam Meningkatkan Kinerja Organisasi

Abstract

The purpose of this study is to examine how internal control systems affect organizational performance. To achieve this objective, a literature review method was used to review various empirical journals published between 2020 and 2025. The results of the study indicate that a good internal control system, which includes environmental controls, risk assessment, control activities, information systems, and monitoring, consistently improves operational efficiency and decision-making quality. Furthermore, the study shows that a good internal control system can reduce the likelihood of errors, incidents, and resource waste, which ultimately have a direct impact on decision-making quality. Overall, this study demonstrates that internal control is crucial as a tool to support governance and is a strategic component for achieving ideal, consistent, and sustainable organizational performance.