The Effect of Implementation of PSAP and Internal Control System on the Quality of Financial Reports by Refocusing and Reallocating Budgets as Moderators

The type of subject data and main data sources included in this study would be used in a descriptive quantitative research. The target population for this study is all OPD in Pemalang Regency, and also the sample employed was purposeful sampling. A questionnaire was used to collect data, with a total of 40 respondents drawn from a sample of 5 OPD. The regression analysis approach with moderating variable is used in this study. A regression test is used to assess the independent variable's influence on the dependent variable, as well as whether the moderating variable can strengthen or diminish the independent variable's effect on the dependent variable. The use of PSAP and the internal control were deemed to be effective based on the findings of statistical testing.