Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Labuhanbatu

Abstract

This study aims to determine the Factors Affecting the Quality of Financial Statements of the Labuhanbatu Regency Government. There were 120 respondents in this study. Respondents are PPK-SKPD, Treasurer of Expenditure and Head of Department. Based on the results of primary data processing (questionnaires) using the multiple linear regression method, Test F, and T test, it is known that variables Partial Human Resource Competence has a positive and significant effect on the quality of local government financial statements. The application of Government Accounting Standards has an insignificant positive effect on the quality of local government financial statements. Partially, the implementation of the Regional Financial Accounting System has a positive and significant effect on the quality of local government financial statements. Partially the Internal Control System has an insignificant positive effect on the quality of local government financial statements. Partial Accrual-Based Understanding has no insignificant positive effect on the quality of local government financial statements. Simultaneously, the competence of human resources, the application of SAP, and the application of the regional financial accounting system have a positive and significant effect on the quality of the financial statements of the labuhanbatu district government.