Majalah Bisnis & IPTEK
Vol. 11 No. 1 (2018): Majalah Bisnis & IPTEK

Pengaruh Pengendalain Internal Terhadap Kualitas Laporan Keuangan Daerah

R. Deni Purana (Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung)
Iwan Sidharta (Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung)

Article Info

Publish Date
15 Apr 2018

Abstract

One of the goals to be produced from the use of information technology in the application of information systems is quality information. The purpose of this study is to investigate the effect of internal controls on the quality of regional financial statements in answering the hypothesis proposed by using a quantitative approach with simple linear regression analysis techniques. Verification is carried out with a sample of 30 employees at one of the regional government offices in the city of Bandung. Based on the results of data processing shows that there is a significant influence of internal control over the quality of regional financial statements. Thus it can be recommended for the parties concerned to improve internal control so that it can produce quality regional financial report information.

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Journal Info
Majalah Bisnis & IPTEK
Website

Abbrev

bistek

Publisher

Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

Description

The focus areas of the journal include, but are not limited to: Related to the fields of Accounting and Management as well as the Context of Business and Science and Technology in Indonesia, also intended as a medium of communication between academics who are interested in business and science and ...