PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) DAN PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KOTA DENPASAR

Abstract

The purpose of this study was to determine the effect of implementing government
accounting standards (SAP) and the application of regional financial
management information systems (SIPKD) on the quality of financial reports in
the government of Denpasar City. The data used in this study use primary and
secondary data obtained from respondents who work at the Regional Financial
and Asset Management Agency of Denapsar City. The population in this study
were 125 people and the sample in this study was 95 people. The method of
determining the sample using the proportionate stratified random method.
Multiple linear regression analysis technique was used in this study. This study
shows the results that the application of government accounting standards has a
significant positive effect on the quality of financial reports in Denpasar, which
means that the better the application, the better the quality of financial statements
presented will be able to provide relevant and reliable financial information. On
the other hand, the application of the Regional Financial Management
Information System (SIPKD) has no effect on the quality of financial reports in
Denpasar City, this is due to technology that has not been used optimally, the lack
of OPDs with SIPKD operators who are capable and reliable in applying the
system itself.