PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN TAHUN 2015-2019 PADA PEMERINTAH DAERAH KABUAPTEN OKU PROVINSI SUMATERA SELATAN

Abstract

This study aims to determine the effect of the application of Government Accounting Standards on the quality of the 2015-2019 Financial Statements at the Regional Government of Ogan Komering Ulu Regency, South Sumatra Province. This type of research is quantitative descriptive research. This study uses population research because the subject is less than 100 as many as 65 people. The data used are primary. The data analysis technique used is a simple linear regression test. The results showed that the application of Government Accounting Standards had a significant effect on the quality of the Financial Statements of Ogan Komering Ulu Regency, South Sumatra Province. The value of the coefficient of determination (Adjusted R2) is 0.344, which means that the variation of changes in the dependent variable can be explained by the independent variable by 34.4% and the remaining 65.6% can be explained by other variables not examined. The limitation of this research is that it was only conducted in one SKPD in OKU Regency, South Sumatra Province. The contribution of this research is expected to be useful for the Regional Government, especially Ogan Komering Ulu Regency, South Sumatra Province as a reference to further improve the quality of Regional Government Financial Reports and following applicable Government Accounting Standards.