PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS PERTANGGUNG JAWABAN LAPORAN KEUANGAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA SORONG

Abstract

ABSTRACT This study was conducted to analyze and test the effect of applying government accounting standards on the quality of financial statement presentation at the Sorong City Government. This research was conducted at the Sorong City Government. This research used a descriptive quantitative approach, namely explaining in the form of tables and graphs the condition of objects and research results with the help of simple regression data analysis. In this context, research is expected to provide information or knowledge about the effect of applying government accounting standards on the quality of financial statement presentation to the Sorong City government, as well as being input and reference for making decisions about government accounting standards for the quality of financial statement presentation. positive on the quality of the presentation of financial reports at the Regional Financial and Asset Management Agency (BPKAD) of Sorong City. The results of the analysis of determination show the independent variable (quality of financial statements) and is explained by the independent variable (SAP application). Keywords: SAP implementation, Financial Statement Presentation, Sorong City Government, Accounting Standards.