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Gete, Oktaviani Theodora
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Good Corporate Governance Dan Efektivitas Audit Internal Terhadap Kualitas Laporan Keuangan Di Organisasi Pemerintah Daerah Kabupaten Ende, Nusa Tenggara Timur Harjito, Yunus; Gete, Oktaviani Theodora; Sugiarti, Sugiarti
Jurnal Bisnis dan Kewirausahaan Vol 15 No 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v15i1.1746

Abstract

The purpose of this study to determine the effect of the implementation of good corporate governance and internal audit effectiveness on the quality of financial reports in the regional government organization of Ende Regency, East Nusa Tenggara, either partially or simultaneously. The population in this research are all staff/employees who work in local government organizations, especially the finance department. There are 32 registered Regional Government Organizations (OPD). The sample obtained and used in the study was 75 respondents. The sample was selected using a sample selection technique, namely Purposive Sampling. The method used is Multiple Linear Regression The results of the study are: Good Corporate Governance has a significant positive effect on the Quality of Financial Statements, Internal audit has a positive effect on the Quality of Financial Reports
Co-Authors Sugiarti Sugiarti Yunus Harjito, Yunus