The Effect of the Application of Government Accounting Standards, Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements

Mursida, Safrinia
Setiyono, Wisnu Panggah

Academia Open
Vol 5 (2021): December (on progress)

This study aims to determine the effect of the application of Government Accounting Standards,Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements. The object of this research is all Auditor Functional Officials in the Inspectorate of East Java Province. The research sample was 55 respondents. The sampling method used was purposive sampling. The data analysis method used is multiple linear regression which is then obtained using SPSS 25 software. The results of this study prove that the application of government accounting standards, apparatus competence, the role of internal audit and the internal control system partially has a significant effect on the quality of information on local government financial statements. The conclusion of this study found that to be able to improve the quality of financial report information in the Provincial Government of East Java, it can be done through the effectiveness of review activities on financial statements before the report is submitted to the Republic of Indonesia Audit Board.