Abstract :

The purpose of this study was to analyze the effect of the Government’s Internal Control System (SPIP) on the quality of presentation of Financial Statements in West Aceh Regency. The sample in this study were employees at the Regional Financial Management Agency (BPKD) of West Aceh Regency, totaling 25 respondents. The data used in this study were obtained by distributing questionnaires. The data analysis used in this study was simple linear regression analysis using SPSS 25. The results showed that the government’s internal control system affected the quality of the presentation of financial statements at BPKD of West Aceh Regency. The better the internal control system implemented by the authorized apparatus, the better the quality of the presentation of financial reports and government accountability in budget management.

---

Keywords :

internal control system, Local Government, Quality of Financial Statements.

---

References :

1. Aditya, O. R., & Surjono, W. (2017). The Effect of Internal Control Systems on the Quality of Financial Statements. Information Systems, Finance, Auditing And Taxation, 2(1), 49–62.
2. Arens, A. A., & Elder, R. J. (2004). Integrated Approach Auditing and Verification Services (Volume 1 Issue 9). Jakarta: Erlangga.
3. Faishol, A. (2016). The Effect of Internal Control Systems on the Quality of Financial Reports (Case Study on SKPD of Lamongan Regency Government). Journal of Economics and Accounting Research, I (3), 205–212.
4. Gustina, I. (2021). The Influence of the Internal Control System and the Implementation of the Regional Financial Accounting System on the Quality of the Financial Statements of the Government of Indragiri Hilir Regency. Journal of Accounting And Finance, 10(1), 56–64.
5. Herawati, T. (2014). The Influence of the Internal Control System on the Quality of Financial Reports (Survey of Cianjur Local Government Organizations). STAR – Study & Accounting Research, XI (1), 1–14.
6. Ikyarti, T., & Aprila, N. (2019). The Influence of Application of Government Accounting Standards, Implementation of Regional Management Information Systems, and Government Internal Control Systems on the Quality of Regional Government Financial Reports of Seluma Regency. Journal of Accounting, 9(2), 131–140. https://doi.org/10.33369/j.accountancy.9.2.131-140
7. (2009). Public sector accounting. Yogyakarta: ANDI Publisher.
8. Mokoginta, N., Lambey, L., & Pontoh, W. (2017). The Effect of Internal Control Systems and Regional Financial Accounting Systems on the Quality of Government Financial Reports. Journal of Going Concern Accounting Research, 12(2), 874–890.
9. (2013). Accounting Systems (Third Edition). Jakarta: Salemba Empat.
10. Government of the Republic of Indonesia. (2018). Regulation of the Minister of Finance of the Republic of Indonesia No. 104/PMK.05/2017 Concerning Guidelines for Reconciliation in Preparing Financial Reports for the Scope of the State General Treasurer and State Ministries/Institutions. Government of the Republic of Indonesia.
11. Government of the Republic of Indonesia. (2008). PP No. 60 of 2008 concerning the Government’s Internal Control System (pp. 1–77). Government of the Republic of Indonesia.
12. Government of the Republic of Indonesia. (2010). Government Regulation of the Republic of Indonesia Number 71 of 2010 Concerning Government Accounting Standards (pp. 1–99). Government of the Republic of Indonesia.
13. Regulation of the Minister of Home Affairs. (2006). Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Regional Financial Management. Ministry of Internal Affairs.
14. Pujiono, D. S., Sukarno, H., & Puspitasari, N. (2016). The Effect of Internal Control Systems on Regional Financial Management and Local Government Performance (Study in North Maluku Province). Journal of Business and Management, 10(1), 68–81.
15. Rahmawati, A., Mustika, I. W., & Eka, L. H. (2018). The Influence of Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control Systems on the Quality of SKPD Financial Reports in South Tangerang City. Journal of Economics, Business, and Accounting (JEBA), 20(2005), 8–17.
16. Siahaan, S. B., & Simanjuntak, A. (2020). The Influence of Utilization of Regional Financial Information Systems, Understanding of Government Accounting Standards, and Government Internal Control Systems on the Quality of Financial Reports. Journal of Management, 6(2), 129–138. http://ejournal.lmiimedan.net
17. Sweetenia, A. M., Caesari, E. P. A., Aprillia, A. F., & Purwantini, A. H. (2019). The Influence of Competence, Internal Control Systems, and Quality of Presentation of Financial Statements on Village Government Accountability. Journal of Economic Business Analysis, 17(1), 44–56.
18. Yendrawati, R. (2013). The Effect of Internal Control Systems and Human Resources Capacity on the Information Quality of Financial Statements with External Factors as Moderating Variables. JAAI, 17(2), 166–175.