e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah

Nur Chabibah (Universitas Islam Malang)
Nur Diana (Universitas Islam Malang)
M. Cholid Mawardi (Universitas Islam Malang)



Article Info

Publish Date
04 Aug 2023

Abstract

This study aims to determine the government's internal control system and organizational influence of regional financial reports. Questionnaire distribution method is the type of research used. SPSS software is used to process data in this study. The sample in this study were employees who worked at the Malang City Service Office, totaling 35 people. The validity and reliability requirements have been met by this research. Checking the information used in this study is the investigation of factual explanations, old-style presumption tests, different linear relapses, speculation tests and investigation of the coefficient of guarantee. The variables used in this study are the independent va requirements have been met by this research. Checking the information while the dependent variable requirements have been met by this research. information of regional financial. the results of this study concluded that the government's internal control system and organizational commitment have a positive effect on the quality of financial reports partially or simultaneously.Keywords: Government internal control system, organizational commitment, quality of regional financial reports

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...