PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA BALAI PELAKSAN PEMILIHAN JASA KONSTRUKSI WILAYAH KALIMANTAN TIMUR

Abstract

ABSTRACT

The aim of this research is to determine and analyze: 1) The influence of the control environment on the quality of financial reports at the East Kalimantan Regional Construction Services Implementation Center. 2) The influence of risk assessment on the quality of financial reports at the East Kalimantan Regional Construction Services Implementation Center. 3) The influence of control activities on the quality of financial reports at the East Kalimantan Regional Construction Services Implementation Center. 4) The influence of information and communication on the quality of financial reports at the East Kalimantan Regional Construction Services Implementation Center. 5) The influence of monitoring on the quality of financial reports at the East Kalimantan Regional Construction Services Implementation Center. 6) The influence of the control environment, risk assessment, control activities, information and communication as well as simultaneous monitoring of the quality of financial reports at the East Kalimantan Regional Construction Services Implementation Center.

The sample taken was 41 respondents using a saturated sampling technique. Data collection techniques use field research and library research. The analytical tool in this research uses multiple linear regression analysis.

The research results show that 1) The control environment has a significant effect on the quality of financial reports. 2) Risk assessment has a significant effect on the quality of financial reports. 3) Control activities have a significant effect on the quality of financial reports. 4) Information and communication have a significant effect on the quality of financial reports. 5) Monitoring has a significant effect on the quality of financial reports. 6) Control environment, risk assessment, control activities, information and communication, monitoring together have a significant effect on the quality of financial reports.