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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) The Eastasouth Management and Business Journal of Business Application
Situmeang, Mis Fertyno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Journal of Business Application

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Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi; Dalam Hubungan Peran Auditor Internal Terhadap Kualitas Penyajian Laporan Keuangan Pesireron, Semy; Situmeang, Mis Fertyno
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i1.p57-70

Abstract

As a moderating variable, the research objective is to empirically test the influence on the quality of financial reports and the influence of the government's internal control system. The type of research is the causal relationship with sampling technique, by using purposive sampling. The survey sampling method is used in data collection and data analysis technique through Moderate Regression Analysis (MRA) with a significant degree 0.05. The result of the research is to prove the role of the government's internal auditor does not significantly affect the quality of the Maluku Provincial Government's financial statement. Furthermore, the government's internal system has a significant effect on the relationship between the role of the government's internal auditor, but it has no significant effect on the quality of the Maluku Provincial Government's financial report.
Co-Authors Latuamury, Sherlie Evabioni Patty, Meidylissa Pesireron, Semy Sandanafu, Sally Usemahu, Rasni Hanipa