Indonesia Conference Directory

This study aims to determine the effect of the Government Internal Control System on the Quality of Financial Statements at the Village Office. This study uses an associative approach. The population in this study were village office employees with a sample of 35 respondents. Data collection techniques used with questionnaire media (questionnaires), interview methods, and documentation methods. The data analysis technique in this study uses simple linear regression. The results of this study indicate that the governments internal control system (SPIP) does not affect the Quality of Financial Statements.