Electronic Theses and Dissertation

Abstract this study aims to determine the effect of the control environment, risk assessment, control activities, information & communication and monitoring of financial reporting quality. this research was conducted by taking a sample of employees in the financial section of the banda aceh city work unit. total respondents in this study were 93 respondents. data collection is used in the form of a questionnaire that is measured in a likert scale. the results of this study indicate that simultaneously the control environment, risk assessment, control activities, information & communication and monitoring affect the quality of financial reporting. partially risk assessment, control activities, information & communication and monitoring affect the quality of financial reporting. while the control environment does not affect the quality of financial reporting keywords: control environment, risk assessment, control activities, information & communication, monitoring, quality of financial reporting abstrak penelitian ini bertujuan untuk mengetahui pengaruh lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi & komunikasi dan pemantauan terhadap kualitas pelaporan keuangan. sampel yang digunakan adalah pegawai di bagian keuangan satuan kerja perangkat kota banda aceh. total responden dalam penelitian ini adalah 93 responden. pengumpulan data digunakan dalam bentuk kuesioner yang diukur dalam skala likert. hasil penelitian ini menunjukkan bahwa secara simultan lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi & komunikasi dan pemantauan berpengaruh terhadap kualitas pelaporan keuangan. secara parsial, penilaian risiko, kegiatan pengendalian, informasi & komunikasi dan pemantauan berpengaruh terhadap kualitas pelaporan keuangan. sementara lingkungan pengendalian tidak berpengaruh terhadap kualitas pelaporan keuangan. kata kunci: lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi & komunikasi, pemantauan, kualitas pelaporan keuangan