PENGARUH SISTEM PENGENDALIAN INTERNAL DAN PEMAHAMAN AKUNTANSI BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

Abstract

This research aimed to find out the effect of internal control system and accrual-based accounting understanding on financial statement quality of Regional Organization of Surabaya. While, the population was Regional Organization of Surabaya. Moreover, the data collection technique used purposive sampling, in which the sampel was based on criteria given. In line with, there were 15 agencies of Regional Organization of Surabaya as sample. So, the total data was 60 respondents which consist of Head of Finance and three finance staffs. Futhermore, the research was quantitative. Additionally, the data were primary with questionnaires as the instrument. Meanwhile, the questionnaires were distrubuted to agencies within Regional Organization of Surabaya. In addition, the data analysis technique used multiple linier regression. The research result concluded as follows: 1) internal control system had positive effect on financial statement quality of Regional Organization Of Surabaya, 2) accrual-based accounting understanding had positive effect on financial statement quality of Regional Organization Of Surabaya.
Keyword: internal control, accrual accounting understanding, financial statement quality