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Siti Nur Hafizah
Politeknik Negeri Tanah Laut
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh SAP dan SPIP terhadap Kualitas Laporan Keuangan pada BPKAD Prov. Kalsel Siti Nur Hafizah; Eni Suasri; Rizky Aldi Setianda; Nor Rahma Rizka; Shahnaz Arianne Amirah
Jurnal Multidisiplin Indonesia Vol. 4 No. 3 (2026): September: Jurnal Multidisiplin Indonesia
Publisher : PT. ALHAFI BERKAH INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62007/joumi.v4i3.871

Abstract

This study aims to determine the effect of Government Accounting Standards dan the Government Internal Control System on the quality of financial statements at the Regional Financial dan Asset Management Agency (BPKAD) of Kalimantan Selatan Province. This study employed a quantitative method with a causal associative approach. The data used were primary data obtained through questionnaires distributed to employees of the Planning, Finance, dan Asset Subdivision (PKA) at BPKAD of Kalimantan Selatan Province, with a total of 21 respondents selected using the saturated sampling technique. Data analysis was conducted using IBM SPSS version 26 through data quality tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, dan coefficient of determination analysis. The study results show that Government Accounting Standards do not affect financial report quality, while the Government Internal Control System does affect financial report quality. Together, Government Accounting Standards and the Government Internal Control System influence financial report quality.
Co-Authors Eni Suasri Nor Rahma Rizka Rizky Aldi Setianda Shahnaz Arianne Amirah