Pengaruh Kualitas Aparatur Pemerintah Daerah, Sistem Pengendalian Intern Peme…

ABSTRACT The quality of financial statements is important to support strategic decision-making. Despite receiving an unqualified opinion in its audit of the financial statements, the Audit Board of Indonesia revealed that there were still issues related to internal control systems and compliance with laws and regulations. This study aims to examine and analyze the effect of the quality of …