PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research is aimed to find out the influence of the implementation of government accounting standards and internal control system to the quality of local government financial statements on the Local Apparaturs Working Unit (SKPD) of Surabaya city. The data is the primary data. The data has been collected by issuing questionnaires to the respondents. The population is SKPD offices of Surabaya city. The samples have been selected by using purposive sampling technique and the criteria the Department of SKPD in Surabaya, the Department which allows data collection methods in the form of Questionnaire, Head of accounting or finance department, Accounting staff or financial administration. The results showed that the implementation of government accounting standards give a positive influence on the quality of local government financial statements, it can be interpreted that the increased application of government accounting standards will be followed by increased quality of local government financial statements. The government's internal control system give a positive influence on the quality of local government financial reports, it can be interpreted that the increase of internal government control system will be followed by increasing the quality of local government financial statements
Keywords: The quality of local government financial statements, the implementation of government accounting standards, government internal control system