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Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya, Indonesia

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Pengaruh Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual dan Produk Domestik Regional Bruto Terhadap Kualitas Laporan Keuangan Pemerintahan Kota X Di Provinsi Jawa Tengah Periode 2012-2017 Della; Tabah; Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 3 (2026): MARCH 2026
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i3.260

Abstract

This study focuses its analysis on the effect of the implementation of accrual-based Government Accounting Standards (SAP) and Gross Regional Domestic Product (GRDP) on the quality of Local Government Financial Reports (Laporan Keuangan Pemerintah Daerah/LKPD). A quantitative approach serves as the methodological basis in this study using secondary data covering all city governments in Central Java Province for the period 2012 to 2017. Data processing was carried out through descriptive statistical procedures and multiple linear regression techniques with the help of SPSS software. The test results prove that the adoption of accrual-based SAP has a positive impact on improving the quality of LKPD, which is indicated by a change in the audit opinion status from the Supreme Audit Agency, namely from Fair with Exceptions (WDP) to Fair Without Exceptions (WTP). On the other hand, the GRDP variable was found to have no significant effect on the quality of local government financial reporting. Together, these two variables are able to represent all variations in LKPD quality with a coefficient of determination reaching 1.000. These results confirm that the adoption of accrual-based SAP is a crucial instrument in efforts to improve the quality of financial reporting in the local government sector.
Co-Authors Rika Tabah