PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KONAWE SELATAN

Abstrak

This study aims to determine the effect of the implementation of government accounting standards and the government's internal control system on the quality of local government financial reports at the Financial and Asset Management Agency of South Konawe Regency. The location of this research was conducted at the Financial and Asset Management Agency of South Konawe Regency. The population in this study were permanent employees at the Financial and Asset Management Agency (BPKAD) of South Konawe Regency totaling 130 people. The sampling technique used was Purposive Sampling (Sample with Certain Criteria). Thus, the sample in this study was 57 permanent employee respondents at the Financial and Asset Management Agency of South Konawe Regency. The data collection method in this study used Questionnaires and Documentation. The measurement scale used the Likert Scale. The analysis method used Multiple Linear Regression through SPSS 25 Software.

Kata kunci

• Kualitas Laporan Keuangan Pemerintah Daerah
• Penerapan Standar Akuntansi Pemerintahan
• Sistem Pengendalian Internal Pemerintah