Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru

Detalhes bibliográficos
Autor(a) principal: Fonseca Pérez, Mayda Thalía
Data de Publicação: 2022
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Sapienza (Curitiba)
Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/265
Resumo: The investigation aimed to determine the influence of an internal control system on profitability. applied research and non-experimental design. The population consisted of 30 employees, to whom a questionnaire was applied based on a scale of five levels of measurement.The results show that there are significant differences (p <0.05) in the levels of internal control on the influence on profitability, where the level of deficient internal control predominates in a higher percentage (70.0%) and with a low percentage the level of Control internal efficient (30.0%) results that are statistically significant, with a significance level of 0.028, which indicates a 95.0% reliability, according to the application of the Chi-Square statistical test for goodness of fit, concluding that the Control System Internal control has a positive influence on profitability, due to the fact that a decrease in profitability was found compared to the previous year, due to deficient internal Control, for this an Internal Control System was proposed that will improve the profitability of the company Mi Negocio EIRL.
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spelling Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, PeruSistema de control interno y su influencia en la rentabilidad de la empresa “Mi negocio E.I.R.L”, PerúSistema de controle interno e sua influência na lucratividade da empresa “Mi negocio” E.I.R.L, PeruControle interno. Custo-benefício. Sistema de controleInternal control. Profitability. System of control.Control interno. Rentabilidad. Sistema ContableThe investigation aimed to determine the influence of an internal control system on profitability. applied research and non-experimental design. The population consisted of 30 employees, to whom a questionnaire was applied based on a scale of five levels of measurement.The results show that there are significant differences (p <0.05) in the levels of internal control on the influence on profitability, where the level of deficient internal control predominates in a higher percentage (70.0%) and with a low percentage the level of Control internal efficient (30.0%) results that are statistically significant, with a significance level of 0.028, which indicates a 95.0% reliability, according to the application of the Chi-Square statistical test for goodness of fit, concluding that the Control System Internal control has a positive influence on profitability, due to the fact that a decrease in profitability was found compared to the previous year, due to deficient internal Control, for this an Internal Control System was proposed that will improve the profitability of the company Mi Negocio EIRL.La investigación tuvo como objetivo Determinar la influencia de un Sistema de control interno en la rentabilidad. Investigación de tipo aplicada y diseño no experimental. La población estuvo compuesta por 30 empleados, a los cuales se les aplicó un cuestionario con base en escala de cinco niveles de medición.  Los resultados demuestran que existen diferencias significativas (p<0,05) en los niveles de control interno sobre la influencia en la rentabilidad, donde predomina en mayor porcentaje el nivel de control interno deficiente (70.0%) y con bajo porcentaje el nivel de Control interno eficiente (30.0%) resultados que son estadísticamente significativos, con un nivel de significancia de 0,028 lo que indica un 95.0% de confiabilidad, según la aplicación de la prueba estadística Chi-Cuadrado para la bondad de ajuste, concluyendo que el Sistema de control interno influye de manera positiva en la rentabilidad, debido a que se encontró una baja en la rentabilidad comparándolo con el año anterior, debido al deficiente Control interno, para ello se propuso un Sistema de Control Interno que mejorará la rentabilidad de la empresa Mi Negocio EIRL.A pesquisa teve como objetivo determinar a influência de um sistema de controle interno na lucratividade. Pesquisa de tipo aplicada e design não experimental. A população foi composta por 30 funcionários, aos quais foi aplicado um questionário baseado em uma escala de cinco níveis de medição. Os resultados mostram que existem diferenças significativas (p<0,05) nos níveis de controle interno sobre a influência na lucratividade, onde o nível de controle interno ruim predomina em maior percentual (70,0%) e com baixo percentual o nível de controle resultados internos eficientes (30,0%) que são estatisticamente significativos, com nível de significância de 0,028, o que indica uma confiabilidade de 95,0%, de acordo com a aplicação do teste estatístico Qui-Quadrado para a qualidade do ajuste, concluindo que o sistema de controle interno influencia positivamente a rentabilidade, por se ter verificado uma quebra na rentabilidade face ao ano anterior, devido a um controle interno deficiente, para o qual foi proposto um Sistema de Controlo Interno que irá melhorar a rentabilidade da empresa “Mi negocio EIRL”.Sapienza Grupo Editorial2022-02-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/26510.51798/sijis.v3i1.265Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 1 (2022): Interdisciplinary studies and essays: Free subject; 843-852Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 1 (2022): Estudios y ensayos interdisciplinarios: Temática libre; 843-852Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 1 (2022): Estudos e ensaios interdisciplinares: Tema livre; 843-8522675-978010.51798/sijis.v3i1reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/265/145Copyright (c) 2022 Mayda Thalía Fonseca Pérezhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessFonseca Pérez, Mayda Thalía2022-12-26T21:31:43Zoai:ojs2.journals.sapienzaeditorial.com:article/265Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:42:53.519285Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
Sistema de control interno y su influencia en la rentabilidad de la empresa “Mi negocio E.I.R.L”, Perú
Sistema de controle interno e sua influência na lucratividade da empresa “Mi negocio” E.I.R.L, Peru
title Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
spellingShingle Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
Fonseca Pérez, Mayda Thalía
Controle interno. Custo-benefício. Sistema de controle
Internal control. Profitability. System of control.
Control interno. Rentabilidad. Sistema Contable
title_short Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
title_full Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
title_fullStr Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
title_full_unstemmed Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
title_sort Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru
author Fonseca Pérez, Mayda Thalía
author_facet Fonseca Pérez, Mayda Thalía
author_role author
dc.contributor.author.fl_str_mv Fonseca Pérez, Mayda Thalía
dc.subject.por.fl_str_mv Controle interno. Custo-benefício. Sistema de controle
Internal control. Profitability. System of control.
Control interno. Rentabilidad. Sistema Contable
topic Controle interno. Custo-benefício. Sistema de controle
Internal control. Profitability. System of control.
Control interno. Rentabilidad. Sistema Contable
description The investigation aimed to determine the influence of an internal control system on profitability. applied research and non-experimental design. The population consisted of 30 employees, to whom a questionnaire was applied based on a scale of five levels of measurement.The results show that there are significant differences (p <0.05) in the levels of internal control on the influence on profitability, where the level of deficient internal control predominates in a higher percentage (70.0%) and with a low percentage the level of Control internal efficient (30.0%) results that are statistically significant, with a significance level of 0.028, which indicates a 95.0% reliability, according to the application of the Chi-Square statistical test for goodness of fit, concluding that the Control System Internal control has a positive influence on profitability, due to the fact that a decrease in profitability was found compared to the previous year, due to deficient internal Control, for this an Internal Control System was proposed that will improve the profitability of the company Mi Negocio EIRL.
publishDate 2022
dc.date.none.fl_str_mv 2022-02-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/265
10.51798/sijis.v3i1.265
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/265
identifier_str_mv 10.51798/sijis.v3i1.265
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/265/145
dc.rights.driver.fl_str_mv Copyright (c) 2022 Mayda Thalía Fonseca Pérez
https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Mayda Thalía Fonseca Pérez
https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Sapienza Grupo Editorial
publisher.none.fl_str_mv Sapienza Grupo Editorial
dc.source.none.fl_str_mv Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 1 (2022): Interdisciplinary studies and essays: Free subject; 843-852
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 1 (2022): Estudios y ensayos interdisciplinarios: Temática libre; 843-852
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 1 (2022): Estudos e ensaios interdisciplinares: Tema livre; 843-852
2675-9780
10.51798/sijis.v3i1
reponame:Sapienza (Curitiba)
instname:Sapienza Grupo Editorial
instacron:SAPIENZA
instname_str Sapienza Grupo Editorial
instacron_str SAPIENZA
institution SAPIENZA
reponame_str Sapienza (Curitiba)
collection Sapienza (Curitiba)
repository.name.fl_str_mv Sapienza (Curitiba) - Sapienza Grupo Editorial
repository.mail.fl_str_mv editor@sapienzaeditorial.com
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