THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS AND ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL STATEMENTS

Abstract

This study aims to determine the effect of the implementation of Government Accounting Standards and Accounting Information Systems on the quality of financial reports in village governments in Cimaung Subdistrict. The research methods used in this study are descriptive and verifiable, employing a quantitative approach. The analysis method used is multiple linear regression analysis, specifically to determine the extent of the influence of two independent variables on one dependent variable, which may involve testing the t-hypothesis and F-hypothesis to determine the significance level of the influence. The population of this study consists of all village officials in the Cimaung Subdistrict, totaling 153 officials from 10 villages. The sample was selected using purposive sampling, ensuring that the sample included leaders (village heads) as the primary responsible parties, down to subordinates who are aware of and directly involved with the variables under study. Thus, a sample of 6 people was taken from each of the 10 villages, resulting in a total sample of 60 respondents. The results of this study indicate that, both simultaneously and partially, the implementation of Government Accounting Standards and the Accounting Information System has a positive and significant effect on the quality of financial reports, with a coefficient of determination of 74.2%, while the remaining 25.8% is attributed to other factors outside the scope of this research model.