Pengaruh Sistem Pengendalian Internal, Kekuatan Koersif, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Kualitas Laporan Keuangan

Endang Puspita Sari, Sri Anik



This study aims to analyze the effect of internal control systems, coercive power, education levels, and job training on the quality of local government financial reports in Demak Regency. To improve the quality of the financial statements of the regional government, it is necessary to know a number of characteristics that affect the quality of financial statements, including relevant, reliable, comparable and understandable. This type of research is quantitative research and data used are primary data obtained through the distribution of questionnaires in OPD Regency Demak. The sampling technique using purposive sampling method, with a total of 80 respondents used. The data analysis method used is multiple regression analysis with the help of SPSS version 26. The results of this study indicate that the internal control system has a positive and significant effect on the quality of financial reports, while the coercive force has no significant effect on the quality of financial statements, the level of education has a significant positive effect on the quality financial statements, job training have a positive and significant effect on the quality of financial statements.


Keywords: internal control system, coercive strength, education level, and job training, financial report quality.


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