Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal, dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Daerah pada SKPD Kabupaten Boyolali

Abstract

This study aims to determine the effect of applying government accounting standards, internal control systems, and the competence of accounting staff to the quality of financial reports at SKPD Boyolali Regency. The technique used to determine the sample is non-probability sampling, with purposive sampling method. The number of respondents in this study were 63 respondents. The results of this study indicate that the variables of the application of government accounting standards, and the internal control system have a significant effect on the quality of financial reports, while the competence of accounting staff has no effect on the quality of financial reports in the Boyolali Regency SKPD.