PENGARUH SISTEM PENGENDALIAN INTERN DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN INDRAGIRI HILIR

Abstract

This study aims to determine the effect of the Internal Control System and the Implementation of the Regional Financial Accounting System on the Quality of Financial Reports of the Indragiri Hilir Regency Government at the Indragiri Hilir Regency OPD. The population in this study is the Head of Subdivision of Finance and Finance Treasurer who of course carries out his functions or responsibilities related to the preparation of financial statements and the sample in this study was 50 people who filled out the questionnaires that had been distributed. The data analysis method used is multiple linear regression, with the classical assumption test testing used is the data normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing -t test and coefficient of determination test (R2). Descriptive statistics are used to help analyze the data by describing the data that has been collected.

The results of this study indicate that the multiple linear regression equation is Y= 12.715+0.011X1+0.309X2+ε. The partial test shows that the Internal Control System (X1) has no partial effect on the Quality of Financial Reports at OPD Indragiri Hilir Regency. The Regional Financial Accounting System (X2) has a partial effect on the Quality of Financial Reports at OPD Indragiri Hilir Regency. The coefficient of determination of the Adjusted R Square value of 0.349 means that there is as much as 34.9% of the influence of the Financial Statement Quality variable is influenced by the Internal Control System and the Regional Financial Accounting System. While the remaining 47.1% is influenced by other variables that are not included or examined in this study.