Faktor – Faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Kota Medan dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Mediasi

Abstract

This study aims to analyze whether the existing factors influence the quality of the Medan city government's financial reports. In addition, this study also aims to determine whether the government's internal control system can mediate the relationship between these factors and the quality of financial reports. The research design used in this study was explanatory research, but the data studied were data from samples taken from the population, to find relative events, distribution, and relationships between sociological and psychological variables using primary data types, namely in the form of perceptions of respondents (subjects) of research obtained through direct distribution of questionnaires to financial administration officials. Data collection was carried out using a questionnaire which was distributed to 75 respondents who were financial administration officials in the city of Medan. Hypothesis testing and mediation testing with the help of the SmartPLS program. The results of this study indicate that the existing factors have a positive and significant effect on the government's internal control system. The government's internal control system has a positive and significant effect on the quality of local government financial reports. The existing factors have a positive and significant effect on the quality of local government financial reports. And the factors that exist indirectly significantly affect the quality of local government financial reports through the government's internal control system.