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Efektifitas Penerapan Sistem Pengendalian Intern Pemerintah Dalam Meningkatkan Kualitas Laporan Keuangan (Studi Pada Pemerintah Kota Pematangsiantar Silitonga, Hery Pandapotan; Gultom, Jenni; Sembiring, Lenny Dermawan
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aimed to determine the effectiveness of the implementation of the government internal control system to improve the quality of financial statements. The research design used was literature research that utilized a literature review as a reference. The data collection used the documentation and questionnaire methods by distributing questionnaires to the sample. The study was conducted from May 2020 to July 2020. The research population was the Regional Apparatus Organization of Pematangsiantar City. The flow of activities carried out in this study was carried out with an interactive cycle process. The reduced data were presented in the form of descriptions in accordance with the aspects of the study, which aimed to make it easier for researchers to interpret data and draw conclusions. Based on the results of the study that has been conducted, it is concluded that the effectiveness of the implementation of the government internal control system carried out by the Pematangsiantar City Government could improve the quality of the financial statements issued.
Co-Authors Acai Sudirman AMELIA SETYAWATI, AMELIA Andronicus, Melkyory Astuti Astuti Astuti Astuti Astuti Astuti Atmojo, Kunto Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Chusnu Syarifa Diah Kusuma Darwin Lie Doloksaribu, Winda Sri Astuti Efendi Efendi Eliza Arshandy Elly Susanti Elly Susanti Erbin Chandra Fitria Halim Fitria Halim Gultom, Jenni Hendrawan, Henky Hery Silitonga hery silitonga Inrawan, Ady Juan Anastasia Putri Kevin Indajang Khairul Azwar Lora Ekana Nainggolan Lusianna N. Pangaribuan Marthin Hutler Ambarita Martin Yehezkiel Sianipar Nana Triapnita Nainggolan Onita Sari Sinaga Panggabeam, Verda Desi Yolanda Robert Tua Siregar Romy, Elly Ruth Tridianti Sianipar Ruth Tridianty Sianipar sherly sherly Siahaan, Yansen Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan Sudung Simatupang Supitriyani, Supitriyani Tanjung, Sri Rezeki Putri Tarigan, Parman Tridianty Sianipar, Ruth Vivi Candra