PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN GOOD GOVERNMENT GOVERNANCE SEBAGAI VARIABEL INTERVENING ( STUDI PADA BPKAD KABUPATEN BUTON TENGAH )

Abstract

This study aims to determine the effect of the internal control system on the quality of financial
reports with good government governance as an intervening variable at BPKAD Central Buton
Regency. The research method used is quantitative. The data collection method used in this
research is to use a questionnaire/questionnaire and documentation. The sample in this study
was the entire population of employees at the BPKAD office in Central Buton Regency. The
results of the study indicate that the Internal Control System and Good Government Governance
affect the Quality of Financial Reports. That is, internal control and good government
governance affect the quality of financial reports. This shows that the variables of internal
control and Good Government Governance at the Regency BPKAD Office. Buton Tengah has a
strong influence on the quality of financial reports.