PENGARUH SISTEM PENGENDALIAN INTERNAL DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This study aims to examine the effect of the Internal Control System and the Size of the Public Accounting Firm on the Quality of Financial Statements in Manufacturing companies that publish their financial reports on the Indonesia Stock Exchange for the 2016-2018 period. The population used is all manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018. The purposive sampling method was chosen for selecting the sample in this study to obtain 43 data that met the requirements to become the research sample. The data analysis method used is multiple linear regression with the SPSS version 20 program. From the results of the data analysis, it is concluded that the Internal Control System Affects the Quality of Financial Statements, and the Size of the Public Accounting Firm does not affect the Quality of Financial Statements.