Pengaruh Efektivitas Pengendalian Internal Terhadap Kualitas Laporan Keuangan pada PT. Perkebunan Nusantara IV Medan

Abstract

This study aims to determine the Effect of Effectiveness of Internal Control on the Quality of Financial Statements at PT. Perkebunan Nusantara IV Medan. This research uses a descriptive quantitative approach. The population in this study were employees of PT. Perkebunan Nusantara IV Medan, and the samples used in this study were 40 employees from the accounting division and the financial division. The type of data used is quantitative. The data source used in this study is primary data. Data analysis technique used in this research is quantitative descriptive data analysis technique. Quantitative analysis is done by analyzing a problem that is realized quantitatively. The analytical tool used in this study is a simple regression analysis with the help of Statistical Package for Social Sciences (SPSS) 21. The results of this study indicate that the effectiveness of internal control has a significant positive effect on the quality of financial statements at PT. Perkebunan Nusantara IV Medan.