The Influence Of The Government's Internal Control System And Organizational Commitment On The Quality Of Regional Financial Reports

Abstract

The preparation of good financial statements will reflect the quality of good financial statements. Therefore, local government financial reports that are presented must comply with the Government Accounting Standards guidelines. This study aims to determine the effect of the internal control system and organizational commitment on the quality of regional financial reports at BPKPD North Luwu Regency. This study uses a causality-based quantitative method through distributing questionnaires. The population in this study were employees who worked at BPKPD North Luwu Regency with sampling techniques using saturated sampling (census) which means that sampling utilizes the entire population. The data was analyzed using SPSS software. The results of this study indicate that the government internal control system and organizational commitment have a positive and significant effect on the quality of regional financial reports