THE INFLUENCE OF ACCOUNTING UNDERSTANDING, WORK EXPERIENCE AND THE ROLE OF INTERNAL AUDIT ON THE QUALITY OF FINANCIAL REPORTS FOR REGIONAL DEVICES WITH INTERNAL CONTROL SYSTEMS AS INTERVENING VARIABLES (Study of Karimun Regency Government)

This study aims to determine and analyze the effect of accounting understanding, work experience role internal audit on financial statements regional officials with control system as an intervening variable in Karimun Regency Government. uses a quantitative analytic survey method by distributing questionnaires employees OPD (Regional Organizational Organization) Regency. The population sample this were at 33 OPDs which consisted Financial Administration Officers (PPKeu), expenditure treasurers, revenue treasurers Budget Users (PA) well staff who directly related preparation totaling 109 people. Data analyzed using Descriptive Statistical Analysis Partial Least Square (SEM-PLS) Smart PLS 3.0 software program. results indicate that partially have positive significant quality reports, while understanding has insignificant mediated effect. reports.