Pengaruh Pengendalian Internal dan Penerapan Psak No.34 Terhadap Kualitas Laporan Keuangan Pada Cv. Adipati Jaya Mandiri Palembang

Abstract

This study aims to analyze the influence of internal control and the implementation of PSAK No. 34 on the quality of financial statements at CV. Adipati Jaya Mandiri Palembang. The research was conducted at the company using a quantitative approach. Data collection was carried out through the distribution of questionnaires to all employees in the finance and accounting departments, totaling 45 people, using a saturated sampling method. The data analysis technique employed multiple linear regression with the assistance of SPSS version 26. The analytical tools used include validity tests, reliability tests, classical assumption tests, and hypothesis testing using partial tests (t-test) and simultaneous tests (F-test). The partial test results indicate that internal control does not significantly affect the quality of financial statements, while the implementation of PSAK No. 34 has a significant impact. Meanwhile, the simultaneous test results show that internal control and the implementation of PSAK No. 34 together significantly influence the quality of financial statements. These findings confirm that the proper application of accounting standards plays a crucial role in enhancing the transparency and accuracy of financial statements in construction companies.