Deniza, Faiz Hasya and Alfiandri, Alfiandri (2018) The Impact Of Project Control On Work Program & Budget (WP&B) Using COSO Framework Towards Financial Performance At Upstream Oil & Gas Company In Indonesia. Bachelor thesis, Swiss German University.

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Abstract

This study was conducted to determine the impact of project control using 5 components of COSO framework which includes Control Environment, Control Activities, Risk Assessment, Information and Communication and Monitoring on Work Program & Budget (WP&B) of Exploration and Production activities towards financial performance of upstream oil & gas companies on their revenue and cost sector. The participants of this research comprise of 30 management level employees involved in the planning, implementation and control of WP&B from 10 multinational upstream oil & gas companies operating under Production Sharing Contract (PSC) in Indonesia. The main data source of this research is a list of questionnaires. The data acquired is analyzed using SmartPLS 3 under Partial Least Square – Structural Equation Modelling analysis. Bootstrapping significance is used in this research. Furthermore, the tests used in this research to support the conclusion include convergent validity, multicollenearity test, r-square test, and t-test. Test results show that there is one variable that has a positive and significant impact on Work Program & Budget on Exploration and Production Activities (WP&B.EPA) as a moderating variable towards financial performance of upstream oil & gas company in Indonesia. This significant impact came from Control Activity of COSO framework on WP&B.EPA towards financial performance of upstream oil & gas company on its cost sector.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Project Control; Work Program and Budget; COSO Framework; Financial Performance; Revenue Sector
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Astuti Kusumaningrum
Date Deposited:	19 May 2020 02:47
Last Modified:	19 May 2020 02:47
URI:	http://repository.sgu.ac.id/id/eprint/536

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