PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

There was some vital quality information included in the financial statement by the Government Accounting Standard, i.e., understandability, relevance, reliability, and comparability. This research used the implementation of Government Accounting Standard (SAP) and Good Governance on the Quality of Financial Statement located in Surabaya. This research was quantitative; the sample collection of this research was obtained by purposive sampling at a regional apparatus organization (ODP) with 21 regional devices in Surabaya. The independent variable of this research used Government Accounting Standard (SAP) and Good Governance, and the dependent variable of this research used Financial Statement Quality (SKPD). The Instrument of examination used a validity test and reliability test. Moreover, the data analysis used multiple linear regressions. Based on the research result, the variable of Government Accounting Standard (SAP) and Good Governance had a positive and significant effect on the quality of the financial statement of the city of Surabaya. Moreover, the hypothesis stated in this research was proven. Keywords: goverment accounting standard, good governance, quality of financial