Pengaruh Sistem Pengendalian Intern Pemerintah dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Pemerintah (Studi Empiris pada SKPD di Kota Bukittinggi)
Abstract: Bukittinggias the
capitalcity of Agam, based on the results of the Local Government Financial
Reports Fiscal Year 2008 to 2011 received opinions Wajar Dengan Pengecualian.
The results of this examination caused by Government Financial Statements did
not complete the value of characteristics information from the financial
statements it self. The value of
government financial report information is influenced by several factors:
the system of intern control and the control of regional finance. The writer
wanted to know the effect those factorsto the value of government financial report information. To
test this hypothesis, the writer used primary data. The techniques analysis of
data used path analysis with the system of intern controlas exogenous variable
and the the control of regional finance as an intervening variable. After the
data was analyzed, it found that all of the factors have a significally give
positive influence to the value of government financial report information. It
means, if the system of intern control and the control of regional financethe
better than before, the information and financial report whichproduced by
thegovernment will be better also. It is recommended to the local government to
do a review about the system of intern controland the control of regional
financeto make financial report so it has information value.
Penulis: Gerry Armando
Kode Jurnal: jpakuntansidd130733
