The influence of government internal control systems and the application of regional management information systems on the quality of financial reports

Abstract

The Influence of Government Internal Control Systems and the Implementation of Regional Management Information Systems on the Quality of Financial Statements in Cireunghas District. This study aims to determine the effect of the Government's Internal Control System and the Application of the Regional Management Information System to the quality of financial statements. The variables used in this study are the influence of the government's internal control system, the application of regional management information systems, and the quality of financial statements. This research was conducted using quantitative methods with an associative approach. The population in this study were employees in all villages located in Cireunghas Subdistrict. The sampling technique in this study used purposive sampling. The primary data collection technique in this study was carried out by distributing questionnaires and secondary data in this study were active literature relating to the variables used. Data analysis techniques used in this study were normality test, classic assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that only partially Regional Management Information System variables have an influence on the quality of financial statements, and stimulously variables Government Internal Control Systems and Regional Management Information Systems have a significant influence on the quality of financial statements.