The Impact of Accounting Information System Implementation on the Quality of Financial Report Results of the Department of Education, Youth and Sports of Buleleng Regency

Abstract

The Quality of Regional Government Financial Reports is an assessment related to the level of conformity of reporting in regional financial management for each budget period. The quality of Regional Government Financial Reports can be seen from the opinion submitted by the Financial Supervisory Agency as the party that examines and assesses the Regional Government Financial Reports. This study aims to test the influence of the Regional Financial Accounting System and human resource competence on the quality of Regional Government Financial Reports. This study includes quantitative research. The sample in this study were employees at the Education, Youth, and Sports Office according to the criteria. The results of this study are that the Regional Financial Accounting System affects the quality of Regional Government Financial Reports.