Pengaruh SAP dan SPIP terhadap Kualitas Laporan Keuangan pada BPKAD Prov. Kalsel

Siti Nur Hafizah (Politeknik Negeri Tanah Laut)
Eni Suasri (Politeknik Negeri Tanah Laut)
Rizky Aldi Setianda (Politeknik Negeri Tanah Laut)
Nor Rahma Rizka (Politeknik Negeri Tanah Laut)
Shahnaz Arianne Amirah (Politeknik Negeri Tanah Laut)

Jurnal Multidisiplin Indonesia
Vol. 4 No. 3 (2026): September: Jurnal Multidisiplin Indonesia

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.