Universitas Bhayangkara Jakarta Raya

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Winarso, Widi (2019) ANALISIS PENGARUH PENGENDALIAN INTERNAL SISTEM PENDAPATAN JASA DAN PENERAPAN GOOD CORPORATE GOVERNANCETERHADAP KUALITAS LAPORAN KEUANGAN. Managerial –Jurnal Penelitian Ilmu Manajemen, 2 (1). pp. 21-30. ISSN 2614-3747

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Abstract

This researchaims to prove the influence of the internal control of service revenue systems and the application of good corporate governance to the quality of financial statements, using quantitative descriptive methods, using the SPSS 24.0 application program tool. The research data is primary data in the form of questionnaires distributed to employee respondents. The sample used was 50 responses, namely the employees who joined the CV. Btari Ayu. The results of the study mention the regression equation Y = 12.712+ 0.166X1 + 0, 434 X2, where the internal control of the service revenue system and the application of good corporate governance has a value of 0, the quality of financial statements has a value of 12,712, so every increase in 1 item of internal control services and the application of good corporate governance will affect the quality of financial statements by 12,712. From the results of data analysis with SPSS, obtained a multiple correlation coefficient of 0.599 between variables between X1 and X2 variables with Y variable, coefficient of 0.599 with a determination coefficient of 0.359 which indicates there is a moderate influence between internal control and control of good corporate governance on the quality of financial statements . While the restof 0.649 is influenced by other variables.

Item Type:	Article
Subjects:	Umum > Jurnal Manajemen > Manajemen Keuangan Manajemen
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Widi Narso
Date Deposited:	16 Jul 2020 08:16
Last Modified:	16 Jul 2020 08:16
URI:	http://repository.ubharajaya.ac.id/id/eprint/3233

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