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THE INFLUENCE OF ACCOUNTING UNDERSTANDING, WORK EXPERIENCE AND THE ROLE OF INTERNAL AUDIT ON THE QUALITY OF FINANCIAL REPORTS FOR REGIONAL DEVICES WITH INTERNAL CONTROL SYSTEMS AS INTERVENING VARIABLES (Study of Karimun Regency Government) Saputra, Adi; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 11 (2022): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i11.69

Abstract

This study aims to determine and analyze the effect of accounting understanding, work experience and the role of internal audit on the financial statements of regional officials with the internal control system as an intervening variable in the Karimun Regency Government. This study uses a quantitative analytic survey method by distributing questionnaires to employees in the OPD (Regional Organizational Organization) Karimun Regency. The population and sample in this study were employees at 33 OPDs in Karimun Regency which consisted of OPD Financial Administration Officers (PPKeu), expenditure treasurers, revenue treasurers and Budget Users (PA) as well as staff who were directly related to the preparation of financial statements totaling 109 people. Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with Smart PLS 3.0 software program. The results of this study indicate that work experience and the role of internal audit partially have a positive and significant effect on the quality of financial reports, while accounting understanding has a positive and insignificant effect on the quality of financial statements in Karimun Regency and accounting understanding and work experience mediated by the internal control system have a positive effect. and significant to the quality of financial reports, while the role of internal audit mediated by the internal control system has a positive and insignificant effect on the quality of financial reports.
Co-Authors Abda Abda Abdul Rahman Adawiyah, Nur Robiatul Adelia, Sabita ADNI OKTAVIANA Afifah, Yasfika Ely Nur Afriany, Fina Agus Sastrawan Ahmad Naufal, Ahmad Ahyar Ahyar Ainuzzamania, Nurdiena AJI, IBRAHIM Akram, Muh. Alfarizal, Niksen Amandari, Ringka Ninis Angraini, Nani Apriani, Fitri ARIESNA, RACHMAT DODY Armanto, Suryadi Arofah, Arizalis Siti Arsuni, Arsuni Astuti, Lenny Asyahri, Ahmad Atikah, Risma Attarikhi, Ulul Azhari, Hanafi Khoirul Azis, Fajar Rahmat Bambang Satriawan Bayani, Nur Christea Frisdiantara Christiani, Agustina Daniel Wijaya Danny Kurnianto Desfa Yusmaliana Dewi, Meri Kartika Dian Wibowo Diponegoro, AM Duana, I Made Kerta Dumadi, Dumadi Dwi Aprilianto, Dwi Dwitama, Nadia Efendi, Asepri Elita Agustina Elliza, Putri Erni Yustissiani Fadilatul M, Anna Fadillah Sabri Fadli, Muhammad Ilham Fahreza, Angga Faiz Faiz Faruq Husein, Mochammad Fauziah, Selvi Febri Febri Ferdilian, M Lazuardi Ferdinan, Anand Junicas Feriansah, Rival Fikri, M. Ali Fikri, Miftahul Firdausi, Dzihan Khilmi Ayu Floresti, Iren Pibri Giyarsi, Giyarsi Gymnastiar, Abdullah Hafiz Irsyad Haiyudi, Haiyudi Halisya, Sintiya Handayani, Dede Hardiansyah, Sigit Cahyo Harry Kurniawan Harsono, Lukman Hartono, Rudi Hastuti Hastuti Hayun, Zuhana Hendra Saptadi, Arief Hendrawan, Malvin Heriyanto, Helmi Herman Nirwana Hevitria Hevitria Hidayanah, Ritnatul Hidayat, Ari Ramdhan Hijaz, M. Chiar Humulhaer, Siti Ibrahim Aji Ihrom Jaelani Iis Juniati Lathiifah Ilmi, Muhammad Khalis Indradewa, Rhian Intrisca, Anggun Iqbal Arrosyad, Muhammad Izza Rizwaan, Fadzle Jarjani Usman Joni Safaat Adiansyah Juliansyah, Ari Karona Cahya Susena Khajar, Ratna Kharil, Khairil Kosim, M. Kurniawan, Aldi Kusuma Chandra Kirana, Kusuma Chandra Lefrand Manoppo Lily Marleni Listiawati, Diah M Iqbal Arrosyad M.Pd S.T. S.Pd. I Gde Wawan Sudatha . Mahendra, Diki Mahfudlon Mahfudlon, Mahfudlon Mahmudah, Dwiyana Fariska Mardiah Mardiah Marhandrie, Dessy MERIKSA SEMBIRING Meta S. Sompie Miftahul Jannah Miftakhurromah, Anisa Mikhael, Peredrik F. Monica Widiasti, Monica Muammar Khaddafi Muhamad Tohir Muhammad Rizky Pribadi Muhammad Vito Nugroho, Raden Mulyono S. Baskoro Munandar Mustofa Kamil Mu’alimah, Siti Njoto Benarkah Nur Aedi Aripin, Krisna Nur Ihsan Kamilah Nur Laili Nurdin Nurhakim Nurhakim Nurhasanah, Yulia Dwi Nurhidayah Nurhidayah Nurjanah Nurul Hidayati Ocviana, Sandi Oktariani, Abbelian Paidah, Egia Juliatul Pamor Gunoto Paternus Hanye Patriantoro . Pebriani, Sintiya Halisya Pratama, Abe Ariel Pratiwi, Wulan Oktarina Purwati Purwati Puspitarani, Nafa Putra, Endri Putranto, Dedy Putri, Galoh Alberta Ganesa Rafli Alwaan, Muhammad Rahmadi Rahmadi, Imam Fitri Rahmati, Ika Raihan, Erry Reva Maria Valianti, Reva Maria Rina Susilowati Rizky Ramadhan, Muhammad Rizqi Setiawan, Dafa Robin Robin Rofika, Firdha Rosmasari Rosmasari, Rosmasari Rudin, Syafaat Runtu, Noriko Salami Mahmud Salsabila, Salsabila Salsabila, Unik Hanifah Santoso, Febrian Jadug Saputra Edika, Nelson Saputri, Weni Wahyu Sari, Yupita Sarmada, Zaky Mubarok Sellin, Sellin Septyarini, Epsilandri Sermila, Sermila Silalahi, Yeremia Raynhard Sima Mulyadi, Sima Sinarti, Tri Siska Fitriani, Siska siti fadilah Siti Urbayatun Sri Suyanta Sri Utami Sucipto, Hendri Sudrajat, Danu Surahma Asti Mulasari Suswitha, Dessy Syahrizan, Ahmad Syauqie Tafdhila, Tafdhila Tanjung, Abimayu Prasetiyo Taufik Hidayat Theresia Pradiani Tohir, Muhammad Triawan, Fandy Tuti Alawiyah Vebrian, Rajab Viani, Ervin Okta Wahid, Sunar Warmansyah, Imam Widiastuti, Yasri Silviana Wilcent, Wilcent Winata, Christian Konstantin Wiranti, Yuliana Yasmir, Yasmir Yordan Hasan, Yordan Yoserizal " Yuanita, Yuanita Yudi Yunika Putra, Yudi Yunika Yulian Firmana Arifin Yuliani, Aska Muta Yulianti Yulianti Yuliartati, Yuliartati Yurdayanti Yusfika Ely Nur Afifah Zaenal Arifin Zainal Abidin Zaki, Muhamad Zubaedi Zubaedi Zubaidah R, Zubaidah ‘Izzati, ‘Inayatul