PENGARUH EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

The reformation has been carried out by the government by issuing Regulations No. 17 of 2003 about the state financial which requires the content and the form of accountability of the implementation of State Budget/Local Government Budget which is prepared and presented in accord with Governmental Accounting Standard (SAP). The Governmental Accounting Standard is the requirement which has the legal force in order to improve the quality of financial statement. The purpose of this research is to test the influence of the effectiveness of the implementation of Governmental Accounting Standard to the quality of local government financial statement in the district of Sidoarjo. Quantitative approach is used in this research. The simple linear regression test with its significance level 5% which has been done by using SPSS 20 version is used as the data analysis method in this research. Based on the result of the hypothesis test it describes significance value 0.024 < 0.05 and the result of regression test describes coefficient value 0.622. Therefore, it can be concluded that the effectiveness of the implementation of Government Accounting Standard has significant and positive influence to the quality of local government financial statement.
Keywords: Effectiveness, Governmental Accounting Standard, the Quality of Financial Statement