PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

Media Riset Akuntansi
Vol 11, No 1 (2021): FEBRUARI

The objective of this research is to examine the effect of implementation of government internal control system and practice of audit results follow up to financial statement quality. Population used in this research is Financial Statement Operators in Ministry of Finance totaling 112 persons. Purposive sampling method was used in this research and resulting in sample size of 64 respondent. Data analysis performed using multiple linear regression analysis and processed with SPSS version 25. The results showed that implementation of government internal control system and practice of audit results follow up has positive effect to financial statement quality.