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All Journal International Journal of Public Budgeting, Accounting and Finance
Surbakti, Edi
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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INFLUENCE THE EFFECTIVENESS OF GOVERNMENT INTERNAL CONTROL SYSTEM ELEMENTS TO THE QUALITY OF FINANCIAL STATEMENTS AT THE GOVERNMENT OF SERDANG BEDAGAI REGENCY Surbakti, Edi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to analyze the influence effectiveness of Government Internal Control System Elements to the quality of financial statements at the Government of Serdang Bedagai Regency. The type of research used is quantitative research that is causal associative. Population in this study  were budget users (PA)/KPA, financial administration officials in 47 SKPD in the district Government of Serdang Bedagai Regency, so the population amounted to 141people.Of the questionnaires distributed, the number of questionnaires returned was 126. Research method using census method, the entire population in this study used as sample research. Data analysis method using IBM SPSS program version 22.The result of this study indicate that the control environment, risk assesment, control activities, information and communication, and monitoring have a positive and significant impact on the quality of district government financial statement Serdang Bedagai.
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