PENGARUH PENGENDALIAN INTERN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN
Cyntia Carolina
DOI:
https://doi.org/10.51279/janmaha.v4i7.614Keywords:
Internal Control Environment, Internal Control Risk Assessment, Internal Control Activities, Internal Control Monitoring, Financial Statements.Abstract
This study aims to determine whether the accounting internal control system affects the quality of the Kerinci district's financial statements. Population In this study is SKPD Kerinci Regency Social Service research method in this thesis is descriptive statistical analysis of data quality test classic assumptions and hypothesis testing of independent variables in this study is the accounting internal control system while the dependent variable is the quality of the financial statements of the population of this study from two parts that is, in the finance and reporting section by using a sample of 10 people obtained as a sample of the types of data used are primary data and secondary data. the results of this study prove that simultaneous and partial accounting internal control systems have a significant effect on the quality of the financial statements of the district government of Kerinci, especially in SKPD of the Kerinci Regency Social Service.
