DAMPAK IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI SUMATERA UTARA

Abstract

This study aims to examine the impact of implementing government accounting standards on the quality of the financial statements of the North Sumatra Provincial Government. This study uses a descriptive quantitative approach, which explains in the form of tables and graphs the condition of objects and research results with the help of simple regression data analysis. The data used in this study is primary data and data collection is carried out through questionnaires to 40 respondents who are employees of the Regional Financial Management Unit who carry out the main tasks and functions of regional financial management in the North Sumatra Provincial Government. This research is expected to provide information regarding the impact of implementing government accounting standards on the quality of the financial statements of the North Sumatra Provincial Government. This research is also expected to be used as a reference in making decisions to improve the quality of financial reports in the North Sumatra Provincial Government and as a reference for further researchers to find factors that affect the quality of financial reports. Based on the results of the tests conducted, this study found that the implementation of government accounting standards had a positive and significant effect on the quality of the financial statements of the North Sumatra Provincial Government. Through the analysis of determination, it was also found that the quality of financial statements can be explained by the implementation of government accounting standards by 80.4% and the remaining 19.6% can be explained by other variables outside the model studied.