PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD KOTA SUNGAI PENUH

Luky Primadita Angraini, S.AP

Abstract

Effect of Accrual-Based Government Accounting Standards Implementation on Financial Report Quality at OPD Sungai Penuh City.The purpose of this study was to determine the effect of the application of accrual-based government accounting standards on the quality of financial reports at OPD Sungai Penuh City. The population of this research is the Head of Agency / Service / Office and the financial division of all Regional Apparatus organizations (OPD) of Sungai Penuh City.The respondents in this study were 34 people. This study uses data collection techniques by cluster sampling, namely by taking a sample of half of the population. While the analysis tools used are simple regression analysis, coefficient of determination, and partial test.The results show that: 1. With the simple linear regression analysis formula, the value of Y = 4.670 + 0.780X1 is obtained. 2. The results of the calculation of the coefficient of determination obtained a value of 87%, meaning that the magnitude of the influence of the application of government accounting standards on the quality of financial reports on OPD in full river city is equal to The remaining 87% is influenced by other factors. 3. By using the Partial test, the results show that tcount> ttable or 14,643> 1,697 shows that the application of accrual-based government accounting standards has a positive and significant effect on the quality of financial statements.