Journal of Business Application
Vol. 3 No. 1 (2024): Journal of Business Application

Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi; Dalam Hubungan Peran Auditor Internal Terhadap Kualitas Penyajian Laporan Keuangan

Pesireron, Semy (Unknown)
Situmeang, Mis Fertyno (Unknown)



Article Info

Publish Date
22 Aug 2024

Abstract

As a moderating variable, the research objective is to empirically test the influence on the quality of financial reports and the influence of the government's internal control system. The type of research is the causal relationship with sampling technique, by using purposive sampling. The survey sampling method is used in data collection and data analysis technique through Moderate Regression Analysis (MRA) with a significant degree 0.05. The result of the research is to prove the role of the government's internal auditor does not significantly affect the quality of the Maluku Provincial Government's financial statement. Furthermore, the government's internal system has a significant effect on the relationship between the role of the government's internal auditor, but it has no significant effect on the quality of the Maluku Provincial Government's financial report.

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Journal Info

Abbrev

jba

Publisher

Subject

Economics, Econometrics & Finance

Description

The focus and scope of the article consists of Business Application; Business Policy Business Education Financial Management Human Resource Management Marketing Management Operational Management Strategic Management Corporate Governance SMEs and Corporation Leadership Management Management Theories ...