The Influence Internal Control System on the Quality of Financial Statements of BAZNAS of Indonesia
Nurhayati (a), Riyang Mardini (b), Rusmana (c), Ku Maisurah Ku (d), Fariza Hanim Rusly (e)

a,b,c :ProdiAkuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung,
Jl. Tamansari No.1 Bandung 40116 -

d, e : TISSA-UUM Malaysia

Abstract

The aims of This research to determine of The Influence Internal Control System (Control Environment, Risk Assesment, Control Activities, Information and Communication, Monitoring) on the Quality of Financial Statements of BAZNAS of Indonesia.The objects of the research are Baznas is the National Zakat Authority (BAZNAS) of Northern West Java Indonesia,.The research uses secondary data with quantitative verification method. Therefore this research also examined the research instruments, namely validity and reliability tests and hypotheses assessment of classical assumption test, the research also used multiple regression models. The samples of the research are 6 Baznas (6 observations). The results shows that simultaneously, Internal Control System (Control Environment, Risk Assesment, Control Activities, Information and Communication, Monitoring) have effects on Financial Statement. The results showed that the control environment, control activities, as well as infor-mation and communication have a significant effect on financial performance. While the risk assessment is influential but not significant to the financial performance, while the monitoring has a significant negative effect on financial performance.

Keywords: Internal Control System, financial statements, Baznas

Topic: Marketing and Fintech in Terms of Islamic Perspective