Determinants of the Quality Regional Financial Statement

Abstract

This study aims to determinante the Quality Regional Financial Statements on the Regional Financial and Asset Management Agency of Palembang City. This data was obtained from a questionnaire in the form of questions distributed to employees at the Regional Financial and Asset Management Agency of Palembang City. The population of this research is all employees in the Regional Financial and Asset Management Agency of Palembang City, amounting to 83 people. Sampling using saturated sampling. The research method uses quantitative methods with the SPSS program Version 20.0 and with an R Square value of 0.616. The findings of this study indicate that the influence of the variable Utilization of Accounting Information Technology, Internal Control Systems, Good Governance and Organizational Commitment on research simultaneously shows that a significant positive effect on the Quality of Regional Financial Statements. The partial results of the study indicate that the variable Good Governance and Organizational Commitment has a significant positive effect on the Quality of Regional Financial Statements.