The Effect of the Internal Control System and the Implementation of the Regional Government Information System on the Quality of Financial Statements at the Regional Financial and Asset Management Agency of Medan City
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Abstract
The quality of financial statements reflects the extent to which government reports present relevant, reliable, comparable, and understandable information. This study analyzes the effect of the internal control system and the implementation of the regional government information system on the quality of financial statements at the Regional Financial and Asset Management Agency of Medan City. A quantitative associative approach was applied. The population consisted of all 48 employees of the agency, and a saturated sampling technique was used so that the entire population became the sample. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that the internal control system has a positive and significant partial effect on the quality of financial statements. The implementation of the regional government information system also has a positive and significant partial effect and is the dominant predictor. Simultaneously, both variables have a positive and significant effect and jointly explain 97.6 percent of the variance in the quality of financial statements. These findings indicate that strong internal control and a well-functioning information system complement each other in producing high-quality government financial statements. The agency should strengthen leadership commitment and risk mitigation and improve server stability.
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