Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kualitas Aparatur Pemerintah Daerah, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Labuhanbatu Selatan

Abstract

This research aims to determine the effect of implementation of government accounting standards, quality of local government apparatus, utilization of regional financial accounting information systems and the role of internal audit on quality of local government financial report Kabupaten Labuhanbatu Selatan. This research uses primary data, namely the source of data obtained directly from the questionnaire. The population in this research are financial officers of SKPD Kabupaten Labuhanbatu Selatan. The number of samples in this research are 84 financial officers of SKPD Kabupaten Labuhanbatu Selatan with purposive sampling technique. The data will be analyzed using the program of spss for windows release 25.0. The results of this research shows that simultaneously implementation of government accounting standards, quality of local government apparatus, utilization of regional financial accounting information systems and the role of internal audit have a positive and significant effect on quality of local government financial reports. The partial test shows that implementation of government accounting standards has a positive and significant effect on the quality of local government financial report, quality of local government apparatus has a positive and significant effect on the quality local government financial report, utilization of regional financial accounting information systems has a negative but not significant effect on the quality local government financial report, and the role of internal audit has a positive but not significant effect on the quality of local government financial report.