SISTEM PENGENDALIAN INTERNAL DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN DESA KECAMATAN CISAAT KAB SUKABUMI

Abstract

This study aims to determine the effect of internal control systems and quality of human resources on the quality of village financial statements. Variables conducted in this research are internal control system (X1) quality of village financial report (Y). Statistical methods used are infersal statistics with multiple linear regression analysis, F test, t test using SPSS (Statistic product Service Solution) Version 24.0. Partial research results show that the internal control system affect the quality of village financial statements resources affect the quality of village financial statements. The result of simultaneous research shows that the internal control system positively affect the quality of village financial report.