The Effect of the Adoption of Government Accounting Standards, Apparatus Competence and Accounting Information System on the Quality of Local Government Financial Reports

Abstract

The purpose of this review is to analyze the influence of government accounting procedures, apparatus and accounting information structures on the quality of local government financial statements. This research uses a multi-linear regression analysis approach. Data collection is carried out by distributing questionnaires to the head of the accounting sub-sector or the head of the finance and treasurer of revenue and expenditure subdivisions. The findings revealed that the parallel implementation of government accounting principles, apparatus competencies and accounting information systems have a substantial influence on the consistency of financial statements. The government accounting principles application has a major impact on the consistency of the financial statements. Partial competence has a huge influence on the accuracy of the financial statements. Accounting information systems partially have a significant effect on the quality of financial statements.