Internal Control System Affects the Quality of Financial Report Information Palembang City Government
Authors
Rita Martini1, *, Fildzah Rahmah Satirah1, Nurhasanah Nurhasanah1, Kartini binti Che Ibrahim2, Kartika Rachman Sari1, Endah Widyastuti1, Farida Husin1, Amelia Agustia Riskya Saputri1
1Accounting Department, Polytechnic State of Sriwijaya, Palembang 30139, Indonesia
2Trade Department, Politeknik Mukah, Sarawak, Malaysia
*Corresponding author. Email: ritamartini@polsri.ac.id
Corresponding Author
Rita Martini
Available Online 11 February 2022.
- DOI
- 10.2991/assehr.k.220202.025How to use a DOI?
- Keywords
- Financial information; internal control; government accounting
- Abstract
This study aims to find out the influence of the internal control system on the quality of financial statements on the Regional Secretary of Palembang City. Primary data was collected from 60 (sixty) questionnaires, all of which were returned. Respondents included staff in 12 (twelve) sections of the Palembang City Regional Secretariat. The analysis method applied is linear regression. The results of the study concluded that the internal control system has a positive and significant effect on the quality of financial statement information.
- Copyright
- © 2022 The Authors. Published by Atlantis Press SARL.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Rita Martini AU - Fildzah Rahmah Satirah AU - Nurhasanah Nurhasanah AU - Kartini binti Che Ibrahim AU - Kartika Rachman Sari AU - Endah Widyastuti AU - Farida Husin AU - Amelia Agustia Riskya Saputri PY - 2022 DA - 2022/02/11 TI - Internal Control System Affects the Quality of Financial Report Information Palembang City Government BT - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021) PB - Atlantis Press SP - 144 EP - 149 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.220202.025 DO - 10.2991/assehr.k.220202.025 ID - Martini2022 ER -