JFRES: Journal of Fiscal And Regional Economy Studies
Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)

Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari

Anik Wuriasih (Universitas Papua)
Etik Wahyuni (Universitas Papua)
Syarifuddin (Universitas Papua)



Article Info

Publish Date
30 Mar 2019

Abstract

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.

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Journal Info

Abbrev

jfres

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JFRES merupakan publikasi ilmiah yang berisi tulisan yang diangkat dari hasil penelitan, pengembangan, kajian, dan pemikiran di bidang ekonomi regional, pemberdayaan fiskal, keuangan daerah, dan manajemen bisnis. Jurnal ini terbit pertama kali pada tahun 2018, dengan masa terbit dua kali ...