Pengaruh Kepatuhan Perundang-undangan dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD)

Abstract

This research aims to empirically test the Influence of Statutory Compliance and Internal Control Systems on the Quality of Local Government Financial Statements (LKPD). The importance of the selection of this topic is that considering the BPK opinion on the Financial Report of the Aru Islands Regency Regional Government is still desclaimer so that this study will provide an overview of several things that affect the Quality of Financial Statements of the Aru Islands Regency Regional Government. The population in the study was all employees in the Regional Device Organization in Aru Islands Regency. The sample in this study was an employee who worked in the finance department of OPD in Aru Islands Regency. Sampling techniques use purposive sampling techniques. The research method used is quantitative research methods. The results of this study show that The Compliance of Legislation and Internal Control System has a significant positive effect on the Quality of Local Government Financial Statements (LKPD).