2024-03-28T20:23:24Z
https://meral.edu.mm/oai
oai:meral.edu.mm:recid/1070
2022-03-24T23:14:50Z
1582963436320:1582965701379
user-yueco
EFFECTS OF INTERNAL CONTROL SYSTEM ON PERFORMANCE OF CONSTRUCTION COMPANIES IN YANGON (A CASE STUDY ON DAGON TOWNSHIP)
LWIN LWIN MAR
The study is about the effects of internal control system on performance of construction companies in Yangon. There are two main objectives in this study. These are to identify the practices of internal control system and to examine the effects of internal control system on performance of construction companies in Yangon. This study adopted regression analysis and selected a sample of 20 construction companies representing 43% of a target population of 46 construction companies in Dagon Township. The main tool of primary data is questionnaires which are distributed to 79 respondents from management committee members or department heads of sample 20 construction companies in Dagon Township. As a result, the findings of the study indicated that most construction companies performed well in inventory control, cash control, quality control and budget review. But they are weak in providing training to employees, communicating information to all personnel, and conducting procurement process with no conflict of interest. The findings revealed that there is a positive relationship between internal control system and performance of construction companies at Pearson correlation coefficient. The statistical results from the regression analysis show that control environment, risk assessment and monitoring had significant relationship with non- financial performance, and control environment and monitoring had significant relationship with financial performance. This study suggested that management of the construction companies should modify accordingly proper control practices aligned with potential risk and should regularly review the whole internal control system whether it is effective within the business to get the best performance.
2018
http://hdl.handle.net/20.500.12678/0000001070
https://meral.edu.mm/records/1070