Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kualitas Aparatur Pemerintah Daerah, Good Governance, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan

Abstract

The purpose of this study was to determine the effect of the Effect of Application of Government Accounting Standards, Quality of Local Government Apparatus, Good Governance, and Utilization of Information Technology on the Quality of Financial Statements. The population of this study is the population is a Local Government organization (OPD) in Semarang Regency, with a total of 120 respondents taken using the purposive sampling method. The type of data used is primary data using questionnaire data collection methods. The analytical method in this study is multiple regression analysis. The results of this study indicate that the application of SAP has a positive and significant effect on the quality of financial statements, the quality of the Regional Government Apparatus does not have a significant effect on the quality of financial statements, Good governance has no significant positive effect on the quality of financial statements. The use of Information Technology has a positive and significant effect on the quality of financial statements.