Pengaruh Sistem Pengendalian Internal dan Kompetensi Pegawai terhadap Kualitas Pelaporan Keuangan pada PT Pegadaian (Persero) Cabang Dompu
DOI:
https://doi.org/10.30640/akuntansi45.v7i1.7260Keywords:
Employee Competence, Financial Reporting, Financial Reporting Quality, Internal Control System, PT PegadaianAbstract
This study aims to examine and analyze the effect of internal control systems and employee competence on the quality of financial reporting at PT Pegadaian (Persero) Dompu Branch. This research applies a quantitative approach with an associative research design to identify the relationship and influence between research variables. The population consists of all employees of PT Pegadaian (Persero) Dompu Branch, totaling 47 respondents, with the sampling technique using purposive sampling. Data were collected through questionnaires measured using a Likert scale and analyzed using multiple linear regression analysis. The results indicate that the internal control system has a positive and significant partial effect on the quality of financial reporting. Employee competence also has a positive and significant partial effect on financial reporting quality. Simultaneously, internal control systems and employee competence significantly influence the quality of financial reporting. These findings emphasize the importance of strengthening internal controls and improving employee competence to support accurate, reliable, and accountable financial reporting practices.
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