Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada OPD Kota Solok

Puti Chintia Maharani (Universitas Mahaputra Muhammad Yamin)
Witra Maison (Universitas Mahaputra Muhammad Yamin)
Lili Wahyuni (Universitas Mahaputra Muhammad Yamin)

Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

The Quality of Regional Government Financial Statements is one of the indicators of successful regional financial management and is influenced by several factors, including the implementation of Government Accounting Standards, the Regional Financial Accounting System, and the Internal Control System. This study aims to analyze the effect of the implementation of Government Accounting Standards, the Regional Financial Accounting System, and the Internal Control System on the Quality of Regional Government Financial Statements at Regional Apparatus Organizations (OPD) in Solok City. This study employed a quantitative approach with the population consisting of all Regional Apparatus Organizations in Solok City. The sampling technique used was total sampling, involving 72 respondents comprising heads of Regional Apparatus Organizations, treasurers, and financial staff. Primary data were collected through questionnaires using a five-point Likert scale. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that the implementation of Government Accounting Standards and the Regional Financial Accounting System has a positive effect on the Quality of Regional Government Financial Statements. Meanwhile, the Internal Control System has no effect on the Quality of Regional Government Financial Statements at Regional Apparatus Organizations in Solok City.