The Effect of Village Official Competence and Internal Control Systems on The Quality of Financial Reports

Febri Restu Muharam

Authors

Febri Restu Muharam Siliwangi University, Tasikmalaya, West Java

Keywords:

Village officials’ competence, internal control system, financial report quality

Abstract

This study aims to determine the level of competence of village officials and internal control systems and the quality of financial reports, to determine the relationship between the competence of village officials and internal control systems, and to determine the effect of the competence of village officials and internal control systems on the quality of financial reports in villages in Tasikmalaya Regency. The research population consisted of 351 villages, with a sample of 78 selected using the Slovin formula. Data were collected via questionnaires and analyzed using descriptive statistical analysis and multiple linear regression analysis to test the influence. The results of the analysis indicate that the three variables are significant, and that the variables of village officials’ competence and internal control systems have a positive influence on the quality of financial reports in Tasikmalaya Regency. These findings indicate that the higher the competence of village officials and the more effectively internal control systems are implemented in the village, the higher the quality of the financial reports produced. This study is expected to provide practical contributions to the government in improving the quality of financial reports by strengthening the competence of village officials and implementing a sustainable internal control system in the field of public sector accounting, particularly in village administration.

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