The Influence of Government Internal Control System Maturity Level on The Quality of Financial Statement

Abstract

Abstract. The motive of this check have become to benefit empirical proof in Indonesia about the impact of the maturity stage of the inner manipulate device of government (GICS) at the satisfactory of monetary reporting. This type of studies is explanatory the use of regression analysis. Measuring the quantity of adulthood of inner controls the use of assessments manage the adulthood of internal performed by way of the financial Supervisory business enterprise (BPKP) as an inner auditor Indonesian government, at the same time as a proxy to measure the extraordinary of monetary statements the use of the audit opinion on the economic statements of community governments achieved with the aid of manner of the Audit Board of the monetary (BPK) because the outdoor auditor of the government. This have a look at uses secondary statistics for two consecutive years in 2016 and 2017. based on facts from a pattern of 48 neighborhood government had been decided on randomly from the populace, the outcomes showed that the maturity degree of inner manipulate implementation the government has a powerful effect on the high-quality of financial reporting. however, the evaluation results additionally show incredibly a lot less strongly suggests that there are elements apart from the level of adulthood of the inner manipulate gadget to strengthen their have an impact on on the extremely good of monetary statements in Indonesia. As COSO recognizes, inner control has a few boundaries, together with factors along with human blunders, control override and collusion (Graham, 2015: sixteen). The results also suggest that extra studies ought to take greater samples and growth other variables along with those noted above.