Determinants of Financial Report Reliability: Internal Control System Perspective: An Empirical Study on Takalar District Government

The dimensions of the Government internal control system (GICS) in relation to Reliability government financial statements are investigated this study (RGFS). This research employs 3,810 civil personnel who operate 15 (fifteen) Service Agencies regional work units local Takalar District, South Sulawesi Province. Employees official offices chosen because variety jobs that they perform, as well their duties and responsibilities, diversity work, employees expected have sufficient knowledge experience optimizing report reliability finances government. results a unidirectional link between Risk Assessment, Control actions, Information & Communication, Monitoring substantial effect on RGFS, according t-statistical utilizing regression. In District Government, there is just one dimension cannot increase (RGFS), namely environment (GICS1).