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Angela Heinrich
Universitas Sebelas Maret
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Government Internal Control System (SPIP), Utilization of Information Technology and The Role of Government Internal Supervisory Apparatus (APIP) on The Quality of Local Government Financial Reports Angela Heinrich; Agung Nur Probohudono
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.189

Abstract

Abstract..This study aims to determine the effect of the Government Internal Control System (SPIP), the use of information technology and the role of government Internal Supervisory Apparatus (APIP) on the quality of financial reports in the Kaimana Regency Regional Government. The total respondents were 119 people from 38 Regional Apparatus Organizations in Kaimana Regency consisting of OPD leaders, Head of the finance subdivision, treasurer and APIP / Internal Auditor. The research method used multiple regression analysis with SPSS software. The results showed that the Government Internal Control System (SPIP), the use of information technology, and the role of government Internal Supervisory Apparatus (APIP) had a positive and significant effect on the quality of financial reports in the Kaimana Regency Local Government.
Co-Authors Agung Nur Probohudono