The Influence of Internal Audit, Government Accounting Standards (SAP), and Accounting Staff Competence on the Quality of Financial Reports at the Finance Division of the North Sulawesi Regional Police

Abstract

The purpose of this study is to test whether internal audit, SAP, and staff competency can affect the quality of financial reports. This study uses a qualitative method using convenience sampling techniques and obtained 50 respondents. The place used as the object of research by the author is the North Sulawesi Regional Police Institution (Bethesda Street, Sario District, Manado City, North Sulawesi). Data Analysis Techniques in this study used SPSS using multiple linear regression. The results of the study showed that partially for the Internal Audit variable (X1) obtained a calculated t value of 2.444> t table 1.677. These results indicate that H1 is accepted, the SAP variable (X2) obtained a calculated t value of -1.206 <t table 1.67. from these results indicate that H2 is rejected, the Staff Competence Variable (X3) obtained a calculated t result of 0.823 <t table which is 1.677. these results indicate that H3 is rejected. Simultaneously obtained from the multiple linear regression test, it is known that the variables Internal Audit (X1), SAP (X2), and accounting staff competency (X3) have a simultaneous effect on the quality of financial reports (Y) at the North Sulawesi Regional Police, which can be seen from the results of the F test, namely by comparing the calculated F 3.009 > F table.