International Journal of Public Budgeting, Accounting and Finance
Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance

INFLUENCE THE EFFECTIVENESS OF GOVERNMENT INTERNAL CONTROL SYSTEM ELEMENTS TO THE QUALITY OF FINANCIAL STATEMENTS AT THE GOVERNMENT OF SERDANG BEDAGAI REGENCY

Surbakti, Edi (Unknown)



Article Info

Publish Date
21 Dec 2018

Abstract

The purpose of this study is to analyze the influence effectiveness of Government Internal Control System Elements to the quality of financial statements at the Government of Serdang Bedagai Regency. The type of research used is quantitative research that is causal associative. Population in this study  were budget users (PA)/KPA, financial administration officials in 47 SKPD in the district Government of Serdang Bedagai Regency, so the population amounted to 141people.Of the questionnaires distributed, the number of questionnaires returned was 126. Research method using census method, the entire population in this study used as sample research. Data analysis method using IBM SPSS program version 22.The result of this study indicate that the control environment, risk assesment, control activities, information and communication, and monitoring have a positive and significant impact on the quality of district government financial statement Serdang Bedagai.

Copyrights © 2018






Journal Info

Abbrev

ijpbaf

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, ...