PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BEKASI

Abstract

There are still results of regional financial report audits that have a disclaimer and fair opinionwith exceptions indicating that the quality of the financial statements of the area still requirescontinuous improvement. Quality financial reports according to Government Regulation Number71 of 2010 are financial statements that have relevant, reliable, comparable and understandablecharacteristics, so that they can provide useful information for their users.This study aims to determine the effect of the application of Government Accounting Standardsand the Internal Control System on the Quality of Financial Statements of the RegionalGovernment of Bekasi City. The study was conducted at the Regional Government of Bekasi Citythrough 37 SKPD. The collected data was analyzed by multiple regression analysis.Based on the results of hypothesis testing using SPSS V 24.0 the t test device shows that theapplication of government accounting standards partially has a significant effect on the quality offinancial statements, in other words H0 is rejected and Ha is accepted. Testing the hypothesiswith the t-test device shows that the internal control system partially has a significant effect on thequality of financial statements, in other words H0 is rejected and Ha is accepted. Simultaneouslythe application of government accounting standards and internal control systems has asignificant effect on the quality of the financial statements of the Regional Government of BekasiCity. In other words, H0 is rejected and Ha is acceptedKeywords: Implementation of Government Accounting Standards, Internal Control Systems,Quality of Local Government Financial Reports, Regional Government of Bekasi City