This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
Completion fluid is a fluid used in conducting operational completion, where the fluid used must be based on consideration of the formation characteristics for a particular well. Fluid selection is very important if the formation damage will be minimized. good complexion fluids can reduce solid content, absence of clay, solulable acid, dissolve in water and are used for operations such as perforation, cleaning wells and well control. The nitrate salts used are CaNO3 and NaNO3 salts. Agarfluida complexes can function properly, so the fluid must always be controlled for its physical properties, which consist of fluid specific gravity, fluid rhology, filter rate, swell meter and pH. The use of compound fluid is adjusted to the conditions of the formation that is being perforated such as formation rock formation conditions, and fluid content contained in the formation. This study will examine the use of fluid complexes from heavy salts of nitrates as hole cleaning and their effect on the additives used. It was concluded that the use of saline-complex fluid heavy with NaNO3 nitrate and its combination with the use of CaCO 3 had the effectiveness to carry out hole cleaning activities with the results of Plastic Viscosity 23 cp, 24 lbs / 100 ft Yield Point, 4.2 ml / 30 'Filtrate, pH 7, 41, and Swellmeter 6%.
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