内部控制系统和问责制对GORONTALO区的财务报表质量的影响

Anatasya Putriyani Musa, Julie Abdullah, Wahyudin Hasan
{"title":"内部控制系统和问责制对GORONTALO区的财务报表质量的影响","authors":"Anatasya Putriyani Musa, Julie Abdullah, Wahyudin Hasan","doi":"10.61214/ijen.v1i1.43","DOIUrl":null,"url":null,"abstract":"This study aims to test whether the system of internal control and accountability is an important factor in establishing the quality of financial reports, especially in Gorontalo District Command. This study uses primary data by distributing questionnaires to 50 respondents to all employees of the Gorontalo Regency Regional Financial Board (BKD). The data analysis technique used in this study is multiple linear regression analysis. The results of the study show that: (1) the internal control system has a significant effect on the quality of financial reports at the Regional Financial Board (BKD) of Gorontalo Regency, (2) accountability has a positive but not significant effect on the quality of reports on the Regional Financial Board (BKD) of Gorontalo Regency","PeriodicalId":374949,"journal":{"name":"IJEN: Indonesian Journal of Economy and Education Economy","volume":"58 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH (BKD) KABUPATEN GORONTALO\",\"authors\":\"Anatasya Putriyani Musa, Julie Abdullah, Wahyudin Hasan\",\"doi\":\"10.61214/ijen.v1i1.43\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to test whether the system of internal control and accountability is an important factor in establishing the quality of financial reports, especially in Gorontalo District Command. This study uses primary data by distributing questionnaires to 50 respondents to all employees of the Gorontalo Regency Regional Financial Board (BKD). The data analysis technique used in this study is multiple linear regression analysis. The results of the study show that: (1) the internal control system has a significant effect on the quality of financial reports at the Regional Financial Board (BKD) of Gorontalo Regency, (2) accountability has a positive but not significant effect on the quality of reports on the Regional Financial Board (BKD) of Gorontalo Regency\",\"PeriodicalId\":374949,\"journal\":{\"name\":\"IJEN: Indonesian Journal of Economy and Education Economy\",\"volume\":\"58 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-05-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"IJEN: Indonesian Journal of Economy and Education Economy\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.61214/ijen.v1i1.43\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"IJEN: Indonesian Journal of Economy and Education Economy","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.61214/ijen.v1i1.43","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在检验内部控制和问责制度是否是建立财务报告质量的重要因素,特别是在Gorontalo地区司令部。本研究通过向Gorontalo Regency Regional Financial Board (BKD)的所有雇员分发50份调查问卷来使用原始数据。本研究使用的数据分析技术为多元线性回归分析。研究结果表明:(1)内部控制制度对戈龙塔洛县区域金融委员会(BKD)的财务报告质量有显著影响;(2)问责制对戈龙塔洛县区域金融委员会(BKD)的报告质量有正向但不显著的影响
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH (BKD) KABUPATEN GORONTALO
This study aims to test whether the system of internal control and accountability is an important factor in establishing the quality of financial reports, especially in Gorontalo District Command. This study uses primary data by distributing questionnaires to 50 respondents to all employees of the Gorontalo Regency Regional Financial Board (BKD). The data analysis technique used in this study is multiple linear regression analysis. The results of the study show that: (1) the internal control system has a significant effect on the quality of financial reports at the Regional Financial Board (BKD) of Gorontalo Regency, (2) accountability has a positive but not significant effect on the quality of reports on the Regional Financial Board (BKD) of Gorontalo Regency
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信