PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAERAH (BKD) KABUPATEN GORONTALO

Abstract

This study aims to test whether the system of internal control and accountability is an important factor in establishing the quality of financial reports, especially in Gorontalo District Command. This study uses primary data by distributing questionnaires to 50 respondents to all employees of the Gorontalo Regency Regional Financial Board (BKD). The data analysis technique used in this study is multiple linear regression analysis. The results of the study show that: (1) the internal control system has a significant effect on the quality of financial reports at the Regional Financial Board (BKD) of Gorontalo Regency, (2) accountability has a positive but not significant effect on the quality of reports on the Regional Financial Board (BKD) of Gorontalo Regency