Pengaruh Standar Akuntansi Pemerintah, Kualitas Aparatur Pemerintah Daerah, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Dan Tekanan Koersif Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Opd Pemerintah Kota Magelang)

Abstract

The phenomenon in the development of the public sector in Indonesia is the strengthening of
the demand for the quality of government financial reports. The resulting government
financial report must meet the qualitative characteristics of Government Regulation No. 71 of
2010. This study aims to empirically examine the effect of government accounting standard,
the quality of regional apparatus, the utilization of information technology, the internal
control systems, and the coercive pressures on the quality of local government financial
statements. The data in this study uses primary data by distrubuting questionnaires. The
study was conducted on OPD Kota Magelang which amounted to 28 OPD in the Government
of Magelang City. The sampling method uses purposive sampling. The research sample
consists of 99 employees in OPD in Magelang City who have the criteria that are leaders of
subdivision heads, and treasurers or financial section employees who have worked for more
than 1 year. The analytical tool used is through Multiple Linear Regression implemented in
SPSS, F test and T test. The results showed that the quality of the regional apparatus, the
utilization of information technology,and the internal control systems has positive infl uence
on the quality of local government financial statements. On the contrary, the government
accounting standard and coercive pressures have no positive effect on the quality of local
government financial statements.