THE QUALITY OF MERAUKE REGENCY GOVERNMENT FINANCIAL STATEMENT

Abstract

This study aims to determine the effect of Accounting Information System, Application of Government Accounting Standards and Internal Control System on the Quality of Merauke Regency Government's Financial Statements. This study using primary data, which was obtained using a questionnaire. The sample of this study, which was selected using convenience sampling method, is 115 employees from 839 employees in Merauke Regency’s SKPD. The data were analyzed using multiple linear regression analysis with the help from software Smart PLS 3.0. The results of this study indicate that: 1. The Accounting Information System has no effect on the Quality of Merauke Regency Government's Financial Statements, 2. The application of Government Accounting Standards has a positive effect on the Quality of Merauke Regency Government's Financial Statements, and 3. The Internal Control System has a positive effect on the Quality of Merauke Regency Government's Financial Statements.