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All Journal Jurnal VOK@SINDO JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ketahanan Pangan Performance : Jurnal Bisnis dan Akuntansi El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Hariri, Hariri
Fakultas Ekonomi Universitas Islam Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Sistem Pengendalian Intern dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah di Pemerintahan Kabupaten Malang Fahkrurrohim Hardika Wibisono; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research aims to analyze the effect of internal control and regional financial accounting systems on the quality of financial reports in the Malang Regency Government. The population used in conducting this research was 40 people who work in accounting. The data collection technique in this study was purposive sampling. The sample selected was 36 people with data collected using the questionnaire method. The test used in this research is simultaneous or joint testing (t), the test of the coefficient of determination (R2), and partial testing (f). The results showed that the t-test in the independent variable had a significant effect on the dependent variable. Meanwhile, in the f-test two variables influence the quality of financial reports in the Malang Regency Government.Keywords: Internal control system, regional financial accounting system, quality of financial statements, government of Malang regency.
Co-Authors Ach. Marzuki Fadli Adam Dharma Syahputra Adelia Adelia Afifudin Afifudin Agus Gunawan Aleria Irma Hatneny Andrean Supriadi Andreas Apriadana Anik Malikah Arista Fauzi Kartika Sari Arum kamawati Ayu Fitri Anggraini Ayu Mei Lisa Putri Ayub Wijayati Sapta Ayub Wijayati Sapta Pradana Bagus Ainuddin Jarkesi Deby Septiani Putri Devi Fajar Indriyani Dinda Faisyatun Nurohniah Dita Dwi Lestari Dwi Atika Santya Putri Dwiyani Sudaryanti Eltari Kusuma Dewi Fahkrurrohim Hardika Wibisono Fahrurrozi Rahman Hairul Hairul Innes Septya Putri Iska Sintia Ita Athia Jihan Rambu Salsabila Kemal Rahardiansyah Putra Khasanatul Lailiyah Khumairoh Ulin Nihayah Larangga Wildan Tanzul Fikri Latifatul Auliya Lavita Safitri Ramadhany Lili Suryani Umar Lisdiana Lisdiana Lutvi Ahmad Ardiansah M. Afani Almaarif M. Cholid Mawardi Maslichah, Maslichah Meltia Meltia Miftakul Janah Moch Syaifudin Mochamad Fatich Aruqot Mochamad Rizki Dwi Saputra Moh. Amin Muhammad Syahrevi Alfitra Nihaya Nazilatul Atiqoh Nur Diana Nur Maina Nuriyah Trisna Parawangsa Nurlena La Besi Nurmalia Nurmalia Qonita Rizka Baidowi R. Roro Salsabila C.R.F Rosyidah Nur Amalina Rustam Rustam Safira Koesherawati Saraswati, Ety Selynia Nurur Rohmah Sintya Ayu Febriyanti Siti Jainab Lukfiatih Bugis Siti Nur Azrina Solly Aryza Tita Prastya Puspita Wahyu Amelia Ningrum Wulan Anggun Rahma Juita