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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi International Journal of Applied Finance and Business Studies EKONOMIKA45 Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Investama : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Journal of Business Management and Economic Development Indonesian Journal of Innovation Multidisipliner Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Innovation Multidisipliner Research Jurnal JUEMA
Aditya Amanda Pane
Universitas Medan Area
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan Hasbiana Dalimunthe; Aditya Amanda Pane
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1698

Abstract

This study aims to examine the effect of internal control and compliance with accounting rules on the quality of financial reports at PT Bank Sumatera Utara (North Sumatra). This research uses associative method. The population in this study were three divisions in Bank SUMUT, namely the Accounting and Tax Division, the General Division and the Operations Division. The sample used in this study were 35 respondents. The data analysis technique in this research is data quality test which includes validity and reliability tests, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and hypothesis test which includes t test, determination test (R2) and multiple linear regression test.
Co-Authors Ali Usman Atika Rizki Desy Astrid Anindya Devi Ayu Putri Dewi, Sucitra Hasbiana Dalimunthe Indah Cahya Sagala Iqbal Iqbal Iqbal Nur Hidayat Karo-Karo, Zonarico Mercedes Br. Aritonang, Maria Meutia Larasati Muhammad Febri Adiaksal Nur Hidayat, Iqbal Purba, Rizka Amalia Purba, Sasmalita Laurensia Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Sarina Sarina Simamora, Lestarina Sirait, Devi Ayu Putri Sitanggang, Kristin Ayu Putri Sucitra Dewi T. Alvi Syahri Mahzura Tinambunan, Herdina Br Warsani Purnama Sari Winarti, Ayu