THE EFFECT OF THE GOVERNMENT OF INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS IN THE COAL REGENCY VILLAGE OFFICE

Maya Sari

Maya Sari Faculty of Economics and Business University of Muhammadiyah Sumatra Utara Jalan Kapten Muchtar Basri

Keywords: government internal control systems, quality of financial reports.

Abstract

This study aims to Determine the effect of the Government Internal Control System on the Quality of Financial Statements at the Village Office. This study uses an associative approach. The population in this study were village office employees with a sample of 35 respondents. Data collection techniques used with media questionnaire (questionnaires), interview methods, and documentation methods. The technique of data analysis in this study uses simple linear regression. The results of this study indicate that the government's internal control system (SPIP) does not Affect the Quality of Financial Statements.