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Jurnal Manajemen & Sistem Informasi

« Vol.8, No.15, Juli 2009

Implications of Sarbanes-Oxley Act Section 404 to The Effectiveness of Internal Control

Yayat Achdiat
Abstrak
Financial crisis in many countries in the world since 1990 and the mid-1997 that envolved into economic crisis, a crisis of trust, and multi-dimentional crisis, which could effect the fall of the country’s leaders establish in the Indonesian, shows that the financial system has a very startegic role in the economy, and has a significant correlation and positif with the economic system.
To prevent a similar crisis, the government has tried to apply a variety of instruments and policies that can overcome the instability of financial system. However, disruption of financial system instability always appears in similar form. As the crisis that occurred as a result of the breakdown of housing loans in the United States and the financial scandals at major corporation in the United States in 2001, and the emergence of crisis in Indonesian Century Bank, all of which could affect the financial system instability disorder that lead to economic system instability.

Kata kunci : soa, effectiveness, internal control.

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