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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
andi ramadhan, Syahrul
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Economics, Econometrics & Finance

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Analisis Aparat Pengawasan Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Se- Indonesia andi ramadhan, Syahrul; Wijaya, Henryanto
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.494

Abstract

This study aims to test and analyze the role of government internal supervisory apparatus (APIP) on the quality of financial reports of regency and city local government throughout Indonesia, especially the effect of APIP capability, SPIP maturity and the follow-up on audit recommendations on the quality of local government financial reports (LKPD). This research was conducted at regency and city local governments throughout Indonesia, using data from 2018-2021. The data analysis method used Partial Least Square (PLS) with the help of WarpPLS software. The results of this study indicate that partially APIP capability, SPIP Maturity and the follow-up on audit recommendations have a positive effect on the quality of regency and city local government financial reports and simultaneously APIP capability, SPIP Maturity and the follow-up on audit recommendations also have a positive effect on the quality of local government financial reports.
Co-Authors Henryanto Wijaya