Jurnal Fairness
Vol. 8 No. 1 (2018)

PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI MANAJER KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

Wallensy Septi Pratiwi (Magister Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Bengkulu)
Ridwan Nurazi (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)
Lisa Martiah Nila Puspita (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)



Article Info

Publish Date
30 Mar 2021

Abstract

The purpose of this research is to analyze the influence of the government’s internal control system, the competence, and the educational background of the financial management officers toward the quality of government of finance report. This research was conducted in the Ministry of Religius Affairs of Bengkulu Province. The populations of this research were all financial management officers from one regional office and 10 districts residing in the Ministry of Religius Affairs of Bengkulu Province which have a working period of more than one year. The data are collected from 100 financial administrators through questionnaires. The data analysis method of this research was multiple linear regressions. The results show that the government’s internal control system, and the competence have a positive effect on the quality of government of finance report. Meanwhile, the educational background does not have effect on the quality of government of finance report. The implication of this research is to produce quality of financial reports at the Ministry of Religius Affairs of Bengkulu Province, conducted with applying the internal control system, and improving employee competency.

Copyrights © 2018






Journal Info

Abbrev

fairness

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...