PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH, KUALITAS APARATUR DAERAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (INSTANSI PEMERINTAHAN DI KOTA PALEMBANG)

This study aimed to obtain evidence that the effect of Implementation Implementation of the Government Accounting Standards, Quality Administrative Region and the Quality of Accounting Information Systems Financial Statements. This research object is a Civil Servant Palembang government. The research sample were 81 respondents. The sampling method using purposive sampling. The data collected is processed using the Statistical Package for the Social Science (SPSS). In analyzing the research data, multiple linear regression analysis was used with the variable implementation of Government Accounting Standards, Quality Local Government Reform and the Quality of Accounting Information Systems Financial Statements. The results showed that the implementation of government accounting standards (sap), accounting information system does not affect the quality of financial statements, while the quality of local officials to influence the quality of financial reporting. The determination coefficient of 0.179, which means that the regression model is built able to explain the variability of 82.1% Quality of Financial Statements.

Keywords: Implementation of Accounting Standards, Quality Regional Apparatus, Systems Accounting Information, and Quality of Financial Statements.