Path: Top > Journal Politeknik Negeri Bandung > Jurusan Akuntansi > EKSPANSI > Volume 2 Nomor 2 November 2010
The Influence of Internal Control System to the Reliability of Local Government Financial Statement (Case Study at Pemerintah Provinsi Jawa Barat)
By : Darya Setia Nugraha
Created : 2012-03-22, with 1 files
Keyword : internal control system, reliability of financial statements
The purpose of this research is to examine the influence of internal control system to the reliability of local governments financial statements. The population of this research are Satuan Kerja Perangkat Daerah (SKPD) or Organisasi Perangkat Daerah (OPD) in the Provincial Government of West Java, with the amount are 37 SKPD and samples of this research are 29 SKPD, with respondent addressed to the holder which holds the functions of money, verification functions, and functions of bookkeeping. The analysis technique used to test the hypothesis is path analysis (path analysis). Overall results on this research showed that the internal control system is influenced positively and significantly on the reliability of financial statements by 72%. Partially, control environment, risk assessment, control activities, information and communications and monitoring are influenced positively on the reliability of financial statements. But, only the control environment and information and communications that influenced significantly on the reliability of financial statements.
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| Property | Value |
|---|---|
| Publisher ID | JBPTPPOLBAN |
| Organization | |
| Contact Name | Erlin Arvelina |
| Address | Jl. Trsn. Gegerkalong Hilir Ds. Ciwaruga |
| City | Bandung |
| Region | Jawa Barat |
| Country | Indonesia |
| Phone | 022 201 3789 ext. 168, 169, 239 |
| Fax | 022 201 3889 |
| Administrator E-mail | erlin.arvelina@polban.ac.id |
| CKO E-mail | erlin.arvelina@polban.ac.id |