The Effect of Implementation of PSAP and Internal Control System on the Quality of Financial Reports by Refocusing and Reallocating Budgets as Moderators
Journal: International Journal of Arts and Social Science (Vol.5, No. 6)Publication Date: 2022-06-30
Authors : Sukma Putri Gandaarum Hastuti;
Page : 08-289
Keywords : - Quality of financial reports; PSAP implementation; Internal Control System; refocusing and budget reallocation;
- The Effect of Implementation of PSAP and Internal Control System on the Quality of Financial Reports by Refocusing and Reallocating Budgets as Moderators
- The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank)
- He Effect of Fiscal Decentralization, Accessibility of Financial Reports, Regional Financial Management, and Local Government Performance on Regional Financial Report Accountability with Internal Control System as A Moderating Variable
- THE EFFECT OF COMPETENCE OF HUMAN RESOURCES AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL REPORT WITH INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT AS MODERATION VARIABLE
- IMPLEMENTATION OF STATE FINANCIAL CONTROL OVER THE IMPLEMENTATION OF LOCAL BUDGETS OF ZAPORIZHZHIA REGION: FEATURES, PROBLEMS AND DIRECTIONS FOR IMPROVEMENT
Abstract
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.
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