Pengaruh Sistem Pengendalian Intern dan Standar Akuntansi Terhadap Kualitas Laporan Keuangan

Yanti Yanti (Sekolah Tinggi Ilmu Ekonomi Makassar Maju)
Mahputra Mahputra (Sekolah Tinggi Ilmu Ekonomi Makassar Maju)
Ekea Multi Febriyanti (Sekolah Tinggi Ilmu Ekonomi Makassar Maju)

Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

This study aims to examine the effect of the Government Internal Control System (SPIP) and Government Accounting Standards (SAP) on the quality of local government financial statements at the Financial and Development Supervisory Agency (BPKP) Representative Office of South Sulawesi Province. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees selected using purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that the Government Internal Control System has a positive and significant effect on the quality of local government financial statements. Government Accounting Standards also have a positive and significant effect on financial statement quality. Simultaneously, both variables significantly influence the quality of local government financial statements. These findings imply that stronger implementation of SPIP and greater compliance with SAP improve the transparency, accountability, reliability, and overall quality of government financial reporting.