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Negative / Null Result ReportOpen accessFinance

Lemahnya Signifikansi Sistem Pengendalian Internal untuk Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah

Riana Mayasari · 2022 · Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

WASTE classifies this as Negative / Null Result Report · AI classification, approximate

The study found no significant effect — useful as a negative control or null benchmark for your own design.

The finding, in one line

The results of statistical tests showed that the internal control system had no significant effect on the quality of financial reports in regency/ city governments in Kalimantan.

Abstract

This study aimed to determine the effect of internal control on the financial report’s quality. This research method was quantitative descriptive. Data were collected using documentation and literature study. This study used purposive sampling with total sample of 34 Local Governments on the Kalimantan Island. The data analysis technique used linear regression. The results of statistical tests showed that the internal control system had no significant effect on the quality of financial reports in regency/ city governments in Kalimantan. Abstrak Penelitian ini bertujuan mengetahui pengaruh peng

Abstract by Riana Mayasari, Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen (2022) — licensed CC BY 4.0.

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Metadata source: DOAJ · DOI 10.33795/jraam.v6i1.011