Determinants of Financial Report Reliability: Internal Control System Perspective: An Empirical Study on Takalar District Government

Abstract

The dimensions of the Government internal control system (GICS) in relation to the Reliability of government financial statements are investigated in this study (RGFS). This research employs 3,810 civil personnel who operate in 15 (fifteen) Service Agencies in regional work units of the local government of Takalar District, South Sulawesi Province. Employees in official offices are chosen because of the variety of jobs that they perform, as well as their duties and responsibilities, and because of this diversity of work, employees are expected to have sufficient knowledge and experience in optimizing the internal control system and report reliability of the finances government. The results of a unidirectional link between Risk Assessment, Control actions, Information & Communication, and Monitoring have a substantial effect on RGFS, according to the results of a t-statistical study utilizing regression. In the Takalar District Government, there is just one dimension in the Government internal control system (GICS) that cannot increase the Reliability of government financial statements (RGFS), namely the Control environment dimension (GICS1).