The Effect of Government Internal Control System on Accountability of Financial Statements in the West Bandung District

Abstract

In improving the accountability of local government financial reports it is necessary to
implement an internal control system to avoid fraud. Accountability of a financial report is
one of the foundations for the creation of good governance, especially for the use or
utilization of finance that comes from public funds. With the application of good internal
control, it is hoped that an accountable regional government financial report will be created.
This research is quantitative research with an explanatory method, using primary data
obtained from the questionnaire. The population of this study was all heads of financial subsections of the Regional Apparatus Organization in West Bandung District, totaling 29
people. Data analysis using multiple regression analysis, processed using Statistical Package
for Social Sciences (SPSS) software version 25. Based on the results of statistical analysis the
magnitude of the coefficient of determination is 51,26% with a significance level of 5%. The
results showed that the internal control variable had a positive influence on the accountability
of local government financial statements.