The Effect of Internal Control System and Human Resources Quality on Report Quality Finance with the Internal Environment as Intervening Variables in Regional Companies Tirtanadi Medan Drinking Water

The purpose of this study is to determine whether the internal control system has an effect on environment through quality financial reports. To find out human resources Small populations such as 100 or less than should all be used samples. This technique known census technique. Thus, number samples in were 38 employees at PDAM Tirtandi Medan. conclusions are: for reports 0.064, with a T statistic value 0.559 (<2,028) and significance (p-values) 0.576 (> 0.05). hypothesis (H6) was rejected. shows that factors, example: advances information technology, changes reporting standards, government regulations good controls can help work more enthusiastically prepare well possible, so improved. Quality Financial Reports 0.357, Statistic 2.770 2,028) 0.006 (< seventh (H7) accepted. With recruitment accordance their fields holding training, it will create readiness these face development rapidly increasing dynamics produce