Internal Control Systems and Good Village Governance to Achieve Quality Village Financial Reports

This study examines the effect of internal control system implementation and good village governance on the quality of village government financial reports in Buleleng Regency, Bali, Indonesia. The research method used is quantitative with a database of research respondents. Research data was collected through filling out questionnaires and multiple linear regression tests were conducted to obtain the results of the study. The number of samples used was 30 village heads who received the village funds from the central government in the Buleleng Regency. Sample determination is assisted by using the Slovin formula. The results obtained show that there are significant simultaneous effects between internal control systems and good village governance on quality village government financial reports. The partial test results show that the internal control system and good village governance variables have a significant positive effect on the quality of village government financial reports in Buleleng, Bali-Indonesia