THE INFLUENCE OF THE GOVERNMENT’S INTERNAL CONTROL SYSTEM AND THE AVAILABILITY OF BUDGETS ON THE QUALITY OF FINANCIAL STATEMENT (Case Study in local governments in North Sumatra)

Nunung Sri Wahyuni, Muhyarsyah Muhyarsyah, Eka Nurmala Sari

Abstract


This study aims to test and analyze in a simultaneous partial and variable internal control systems and the availability of government budget to the quality of financial statement.

The object of this research is the local government in North Sumatra Province which consists of one (1) province and 33 (thirty-three) district/city. The technique used is the sample the sample is saturated. This research uses descriptive quantitative research methods with the techniques of data collection through the distribution of questionnaires on the Device Organization respondents in this study i.e. Finance and assets Management Agency Regions and  Regional  Inspectorates.  Methods  of  analysis used  in  this  study  is  the analysis of multiple linear regression.

The results of this study suggest that (1) the system of internal control of government influence on the quality of financial statement., (2) the availability of the budget does not have an effect on the quality of financial statement., (3) simultaneous control systems the Government's budget and the availability of internal influence on the quality of financial statement.

Keywords: government’s internal control systems, availability of budget, financial statement

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