Pengaruh Penerapan Standrt Akuntansi Pemerintah, Sistem Pengendalian Internal, Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Bondowoso

Jessica, Daniah Trina (2025) Pengaruh Penerapan Standrt Akuntansi Pemerintah, Sistem Pengendalian Internal, Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Bondowoso. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This study intends to explain the influence of the implementation of government accounting standards, internal control systems, and accounting information systems on the quality of financial statements in the Jember Regency OPD (regional apparatus organization). This study is a research using a quantitative method with research instruments through questionnaires and technical data analysis based on multiple linear regression in the SPSS 21 application. The population and sample in this study are 48 employees who are responsible for financial statements at the Bondowoso Regency government OPD. The results of this study are that the variables of Government Accounting Standards, Internal Control System, and Accounting Information System have a significant positive impact on the quality of financial statements in 16 . OPD in the Bondowoso Regency Government.

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