The Relationship of Ethics Codes, Competencies, and Professional Skeptism on the Implementation of Governtment Internal Control System

Abstract

. The objective of this study was to prove the effect of the utilization of Local Management Information System (referred as SIMDA in Indonesian terminology), the implementation of government accounting standard and government internal control system on the quality of financial report of Local Official Organization at Rejang Lebong Regency. The data used in this study was primary data obtained from the distribution of questionnaires to the financial managers of Local Official Organization at Rejang Lebong Regency. The number of samples used in this study was 164 people. However, from the result of the distribution of questionnaires, it was found that the number of samples that was feasible to be analyzed was only 142 people. The method of data analysis used was descriptive analysis and multiple regression analysis. The obtained results of the study were: (1) the utilization of SIMDA had significant effect on the quality of local financial report; (2) the implementation of government accounting standard had significant effect on the quality of local financial report; and (3) government internal control system showed significant effect on the quality of local financial report.