Peranan Aparatur Pemerintah Dan Audit Internal Terhadap Kualitas Laporan Keuangan (Studi Kasus Kota Tangerang Selatan)

Abstract

The purpose of this study is to confirm and prove the influence of the quality of the government apparatus and the role of internal audit on the quality of financial reports. The population in this study were all SKPD in the South Tangerang City Government. The sample used in this study were 165 respondents using purposive sampling method. The data instrument used is in the form of a questionnaire with a Likert scale model measurement. Hypothesis testing using Structural Equation Modeling (SEM) analysis with the help of Amos 22 software with a significance level of 0.05 (5%). The results of hypothesis testing reveal that the quality of government apparatus has a significant positive effect on the quality of financial reports of 0.537 with a CR value of 2.514 > 1.967 and a probability value (P) of 0.000 (***). The influence of the role of internal audit on the quality of financial statements has a significant positive effect of 0.482 with a C.R. 3.555 > 1.967 and the probability value (P) is 0.000 (***)