FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

Abstract

This research aimed to examine the effectiveness of the system information implementation of the Local financial management system (SIPKD), local financial accounting system, and local government’s performance on the quality of local financial statements. Furthermore, the research method of this research was used quantitatively. Meanwhile, the data analysis technique used Partial Least Square (PLS). The research data used primary data. Moreover, the data sources through the result of a questionnaire by the respondents. The respondents of this research used employees’ financials at OPD city of Surabaya with the number of samples was 100 respondents. Based on the research result concluded that (1) The effectiveness of the information system implementation of local financial management (SIPKD) did not have any effect on the quality of the local financial report, it was seen from the lack of the SIPKD application operation, the availability of appropriate tools and network. Therefore, it did not fulfil previous criteria. (2) System of local financial accounting had a positive effect on the quality of local financial statements. It was seen from the implementation of the financial accounting system managed by OPD city of Surabaya, systematically arranged from data collection to financial reporting by applicable accounting standards. (3) The performance of local government did not have any effect on the quality of local financial statements, it can be seen from the stipulation of regulations that were not clear and lack of mastery in the field of accounting which caused the performance of local governments to be not optimal in realizing quality financial reports.
Keywords: system of local financial management information system (SIPKD), system of local financial accounting, performance of local government, quality of local financial statement