Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)

Internal Control System Affects the Quality of Financial Report Information Palembang City Government

Authors
Rita Martini1, *, Fildzah Rahmah Satirah1, Nurhasanah Nurhasanah1, Kartini binti Che Ibrahim2, Kartika Rachman Sari1, Endah Widyastuti1, Farida Husin1, Amelia Agustia Riskya Saputri1
1Accounting Department, Polytechnic State of Sriwijaya, Palembang 30139, Indonesia
2Trade Department, Politeknik Mukah, Sarawak, Malaysia
*Corresponding author. Email: ritamartini@polsri.ac.id
Corresponding Author
Rita Martini
Available Online 11 February 2022.
DOI
10.2991/assehr.k.220202.025How to use a DOI?
Keywords
Financial information; internal control; government accounting
Abstract

This study aims to find out the influence of the internal control system on the quality of financial statements on the Regional Secretary of Palembang City. Primary data was collected from 60 (sixty) questionnaires, all of which were returned. Respondents included staff in 12 (twelve) sections of the Palembang City Regional Secretariat. The analysis method applied is linear regression. The results of the study concluded that the internal control system has a positive and significant effect on the quality of financial statement information.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 February 2022
ISBN
978-94-6239-533-6
ISSN
2352-5398
DOI
10.2991/assehr.k.220202.025How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Rita Martini
AU  - Fildzah Rahmah Satirah
AU  - Nurhasanah Nurhasanah
AU  - Kartini binti Che Ibrahim
AU  - Kartika Rachman Sari
AU  - Endah Widyastuti
AU  - Farida Husin
AU  - Amelia Agustia Riskya Saputri
PY  - 2022
DA  - 2022/02/11
TI  - Internal Control System Affects the Quality of Financial Report Information Palembang City Government
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 144
EP  - 149
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.025
DO  - 10.2991/assehr.k.220202.025
ID  - Martini2022
ER  -