Majalah Ilmiah Dinamika Administrasi (MIDA)
Vol 20, No 2 (2023): Majalah Ilmiah Dinamika Administrasi (MIDA)

Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

ALIF FARUQI FEBRI YANTO (Universitas Negeri Malang)



Article Info

Publish Date
30 Sep 2023

Abstract

This research aims to determine the influence of the Regional Financial Accounting System and Internal Control System on the Quality of Regional Government Financial Reports. This research uses a purposive sampling technique, the sample from this research was obtained from 47 financial employees of the Pasuruan district government. The analytical method for this research uses multiple linear regression analysis using the analysis tool, namely SPSS version 25. The results of the research show that the Regional Financial Accounting System variable influences the Positive Quality of Regional Government Financial Reports, Internal Control System has a positive effect on the Quality of Regional Government Financial Reports. Keywords; Financial Accounting System, Internal control system, quality of financial reports

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Journal Info

Abbrev

DA

Publisher

Subject

Decision Sciences, Operations Research & Management Environmental Science Social Sciences

Description

Majalah Ilmiah Dinamika Administrasi menerbitkan artikel hasil penelitian tentang administrasi publik. Namun tidak terbatas pula kepada: Kebijakan Publik Manajemen Publik Layanan Publik Birokrasi Pemberdayaan Masyarakat Pemerintah Daerah Politik Tata Kelola ...