The Effect of Internal Controlling System, Government Accounting Standard and the Accomplishment of Audit Findings on the Quality of Financial Statement

Meiliana Kurniawati | Hari Setiyawati ^[2]

Abstract: This research is aimed at obtaining empirical proofs regarding the effect of Internal Controlling System, Government Accounting Standard and the accomplishment of audit findings on The Quality of Financial Statement. The research population is all of The Head of Finance Sub Office of The Regional Apparatus at The Government of Bekasi City. The sample method used is census sample technique. The research result shows that the application of the Internal Controlling System has an effect on the quality of Financial Statement, the application of the Government Accounting Standard has an effect on the quality of the Financial Statement while the accomplishment of audit findings doesnt have any effect on the quality of the Financial Statement

Keywords: Internal Controlling System, Government Accounting Standard, The Accomplishment of Audit Findings, The Quality of Financial Statement

Edition: Volume 8 Issue 5, May 2019,

Pages: 123 - 129

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The Effect of Internal Controlling System, Government Accounting Standard and the Accomplishment of Audit Findings on the Quality of Financial Statement

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