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All Journal Jurnal Riset Akuntansi dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan INFOKUM Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Governors Jurnal Mutiara Ilmu Akuntansi Manajemen Kreatif Jurnal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Management, Economic, and Accounting Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia
Nurlaila Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Management and Bussines (JOMB)

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Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Nida Andina; Nurlaila Nurlaila; Nurwani Nurwani
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6484

Abstract

The purpose of this study was to examine the influence of the Government Internal Control System (SPIP) on the quality of financial reports produced by the Sei Nadoras Village Office, Bandar Pasir Mandoge District. This research method is associative research. This research was conducted at the Sei Nadoras Village Office, and the data used in the analysis came directly from the responses to the questionnaires that the researchers gave to the sample group which consisted of thirty workers who were the respondents. A saturation sampling approach was used in sample collection for this investigation. The results showed that the tcount value was 1.706 which was smaller than the ttable value of 2.04841, and the significance value was 0.099 which was greater than 0.05. Thus, the Government Internal Control System (SPIP) cannot explain why financial reports are of high quality. This shows that the impact cannot be calculated from the internal control system on the quality of financial reports. From the results of the study it was also found that only the risk assessment dimension contained in the government's internal control system did not affect the quality of financial reports, and only the reliable dimension was not affected by the government's internal control system. Keywords: Quality of Financial Reports, Financial Reports, Government Internal Control System (SPIP)
Co-Authors Arinah Syahira Bambang Lesmono Cici Putri Ardyanti Dandi Gunawan Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Harahap, Muhammad Ikhsan Indra Mualim Hasibuan Ismail Nura Jannah, Nurul Jukhairia Ritonga Khairunnisa Harahap Lannida Siregar Laylan Syafina Lin Arshy Cahaya Marliyah Morina Sari Simamora Muhammad Al Giffary Muhammad Syahbudi Muhammad Taufik Hidayat Musdalifah Musdalifah Nida Andina Nina Iftiani Nur Aisiyah Mulyati Nuri Aslami Nursakilah Lubis Nurul Inayah Nurul Inayah Nurul Nurwani Nurwani Pandapotan Ritonga Rahmat Daim Harahap Rajab Siregar Ridho Erianto Ruliana Ruliana SAPARUDDIN SAPARUDDIN Shinta Kemala Dewi Siti Nur Adillah Sri Sudiarti Tambunan, Khairina Yona Andreani Zainuddin Saleh Lubis