ANALISIS PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM AKUNTANSI PEMERINTAHAN DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN STUDI PADA SELURUH SKPD PENGELOLA KEUANGAN PEMERINTAH KABUPATEN/KOTA SE-JAWA TENGAH

*Amiroh Zumar Hanifah  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia
Haryanto Haryanto  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

How to cite (IEEE): A. Z. Hanifah, and H. Haryanto, "ANALISIS PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM AKUNTANSI PEMERINTAHAN DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN STUDI PADA SELURUH SKPD PENGELOLA KEUANGAN PEMERINTAH KABUPATEN/KOTA SE-JAWA TENGAH," Diponegoro Journal of Accounting, vol. 10, no. 4, Oct. 2021. [Online]. Retrieved from :
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Abstract

This study aims to determine the effect of implementing good governance, government accounting systems and internal control on the quality of financial reports. In this study the dependent variable consisting of Good Governance, Government Accounting Systems and Internal Control. The independent variable in this study is the Quality of Financial Statements.

This research was conducted with primary data, namely distributing questionnaires to predetermined populations and samples, namely all SKPD Financial Managers in  BPPKAD / BPKAD / BPKD / DPPKAD / BKD throughout Central Java. Data analysis techniques used PLS (Partial Least Squares) software

The results showed that the implementation of good governance had no significant effect on the quality of financial reports, while the application of the government accounting system and internal control had a significant effect on the quality of financial reports.
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Keywords: Good Governance, Government Accounting System, Internal Control, Quality of Financial Statements
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