PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Utami, Deristi Aprilia
Subject
HB Economic Theory
Datestamp
2018-07-25 08:32:05
Abstract :
This study aims to determine the effect of Internal Control System on the Quality of Local Government Financial Statements Sukabumi. The number of respondents is 51 people. The research method used is quantitative research method with associative approach. Data analysis using IBM SPSS 24 For Windows application. The results of this study obtained that the Internal Control System significantly influence the Quality of Local Government Financial Report of Sukabumi City. the better the internal control system applied to the Local Government of Sukabumi City the better also the result of the quality of the financial statements of the Local Government of Sukabumi City. The coefficient of determination shows the effect of Internal Control System has significant effect on Quality of Local Government Financial Report of Sukabumi City is 90.2% and the rest 9.8% is influenced by other factors.
This study aims to determine the effect of Internal Control System on the Quality of Local Government Financial Statements Sukabumi. The number of respondents is 51 people. The research method used is quantitative research method with associative approach. Data analysis using IBM SPSS 24 For Windows application. The results of this study obtained that the Internal Control System significantly influence the Quality of Local Government Financial Report of Sukabumi City. the better the internal control system applied to the Local Government of Sukabumi City the better also the result of the quality of the financial statements of the Local Government of Sukabumi City. The coefficient of determination shows the effect of Internal Control System has significant effect on Quality of Local Government Financial Report of Sukabumi City is 90.2% and the rest 9.8% is influenced by other factors.
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