PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAHAN DESA DAN KELURAHAN DI KECAMATAN BALEENDAH

Abstract

This research aims to determine the effect of the Implementation of Government Accounting Standards and the Utilization of Information Technology on the Quality of Financial Reports of Village and Subdistrict Governments in Baleendah District. The respondents in this study consist of the Village Head/Guardian, Village Secretary/Sub-district Secretary, as well as Heads of Affairs and Heads of Sections in the Village and Sub-district Government in the Baleendah District. The sampling technique used is purposive sampling with a total of 37 respondents. The type of data used is primary data with data collection methods using a questionnaire. The data analysis technique uses multiple linear regression analysis using SPSS Version 20. The results of the study indicate that both partially and simultaneously, the variables of the application of Government Accounting Standards and the Utilization of Information Technology have a positive and significant effect on the Quality of Financial Reports of Village and Sub-District Governments in the Baleendah District