PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Abstract

The research aimed to examine the effect of accountability of local government financial management and financial accounting system on quality of local government financial statement. Moreover, the research was empirical study of Financial Management Board and Local Asset of Madiun. Futhermore, there were some indicators of good quality of financial statement i.e trusted, relevant, understandable and comparable. The research was quantitative. Meanwhile, the instrument used survey. Additionally, the data collection technique used purposive sampling. For the data, it used primary, which taken directly from sources. In line with, there were 40 employees as sample. In addition, the testing instrument used validity, reliability, classical assumption test included; normality, heteroscedacity, multicollinearity and hypothesis test also multiple linear regression with SPSS 25. The research result concluded: (1) Accountability of local government financial management had positive and significant on quality of local government financial statement, (2) Financial accounting system had positive and significant on quality of local government financial statement.
Keywords: quality of financial statement of local government, accountability of local financial management, local financial accounting system