ANALYSIS OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEMS THAT INFLUENCE THE QUALITY OF THE GOVERNMENT FINANCIAL STATEMENTS
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
Abstract
Government financial statement are one of the tools of accountability in the administration of
government, for that the government financial statement must reflect the transparency and accountability of
government financial management so as to show quality government financial statement. This study aims to analyze
the application of internal control systems, analyze the quality of government financial statements and analyze the
effect of the application of internal control systems on the quality of government financial statements. The population
in this study is the regional apparatus organization (OPD) in West Bandung Regency which consists of offices and
agencies. Based on the results of the study concluded that the implementation of internal control systems in regional
apparatus organizations (OPD) in West Bandung Regency is adequate, the financial statements of regional
apparatus organization (OPD) in West Bandung Regency are quality and the application of internal control systems
have an influence on the quality of government financial statement.
Description
Keywords
Internal Control System, the quality of government financial statement