PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN DAN PENERAPAN PRINSIP PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DI BAKEUDA KOTA SUNGAI PENUH

Legia Sabatiah, S.AP

Abstract

ABSTRACT

The purpose of the study is to know the effect the implementation of the internal control system and the application of the regional financial management principles on the quality of the financial report in Regional Financial Management Sungai Penuh both simultaneously and partially. The formulation of the problem in this study, whether there is a significant influence between the implementation of the internal management system and the application of the regional financial management principles on the quality of the financial report in Regional Financial Management Sungai Penuh. The research method used the quantitative research. Techniques of data collection use the paperback documentaries of books and time series data journals from Regional Financial Management Sungai Penuh. Based on the results of the study, the value of coefficient: constanta (a) of 5.491, which means that the value of X₁ and X₂ eq = 0, the Y rate of 5.491. Multiple linear regression (R) as 0.974, meaning a highly correlated relation between X₁ and X₂ to Y as 0.947. Coefficient determinations (R2) of 0.943, meaning the quality of the financial report can be explained by variations of independent X₁ and X₂ change of 94.8. Partial analysis shows that independent variables of the implementation of internal control systems have a basis for 28.0% effect on the dependencies on the quality of the financial report, the implementation of the principles for the region's financial management has a significant 95.8% impact on the quality of the financial report. And as for the dominant variable on the quality of the financial report, the implementation of the regional financial management principle is 95.8%.