PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN, GOOD GOVERNANCE, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (STUDI KASUS PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN SITUBONDO)

Abstract

This study aims to determine and analyze the effect of the implementation of Government Accounting Standards, Good Governance, Accountability, and Transparency on the Quality of Regional Financial Statements (Case Study on the Regional Finance and Assets Agency of Situbondo Regency). The population used in this study was employees of the Government office of the Regional Finance and Assets Agency of Situbondo Regency which amounted to 109 employees. The sample used amounted to 60 respondents who were BKAD employees who met several criteria. The type of research used is using quantitative descriptive and the method used is a quantitative method where the method whose data uses data analysis is number (numeric) using statistical methods. The data collection method used is literature study or documentation and distribution of questionnaires and the results of the questionnaires received again will be processed. The questionnaire data will be analyzed and processed using SPSS program version 25. The tests used are data quality data tests (validity tests and reliability tests), classical assumption tests (normality tests, multicollinearity tests, and heteroscedasticity tests), multiple linear regression analysis tests, partial tests (t tests) and simultaneous tests (F tests). The results showed that government accounting standards partially had a significant effect on the quality of regional financial statements, good governance partially did not have a significant effect on the quality of regional financial statements, partial accountability had a significant effect on the quality of regional financial statements, partial transparency had a significant effect on the quality of regional financial statements. Simultaneously, government accounting standards, good governance, accountability and transparency have a significant effect on the quality of regional financial statements.