ANALISIS SISTEM PENGENDALIAN INTERN, AKUNTABILITAS, TRANSPARANSI DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN BADAN KEUANGAN DAERAH

Abstract

Financial reports are generated from each SKPD which is then used as the basis for making financial reports for the Provincial/Regency/City Government. Local government financial reports are prepared to provide relevant information regarding the financial position and all transactions carried out by local governments during a reporting period, compare the realization of revenues and expenditures with the predetermined budget, assess financial condition, assess the effectiveness and efficiency of local governments and assist compliance with laws and regulations. The purpose of this study was to analyze the effect of the internal control system, accountability and transparency on the quality of financial reports. By taking samples using saturated samples as many as 76 respondents. The data is processed by Multiple Regression. The results of the study indicate that the variables of the internal control system, accountability and transparency have a significant effect on improving the quality of the financial reports of the Regional Finance Agency.