Pengaruh Sistem Akuntansi Keuangan Daerah (SAKD) dan Good Government Governance terhadap Kualitas Informasi Laporan Keuangan pada Pemerintah Daerah Kota Bandung

Abstract

Until now, the accountability report must be presented by the local government in accordance with the regulations regarding financial reports prepared by the local government as well as the financial accounting system owned by the local government which is effective. Because the system used can have a contribution in terms of recording and reporting regional finances, especially in terms of control for local government performance reports. 
 In achieving its target, the government of a region makes the financial accounting system of the local government which has quality as a guideline that regulates the process of financial activities in the government environment. Good governance is used as a desire to improve the principles of democracy and attain the rights of the people. From the concept compiled by the author, there is the importance of accountability, transparency, and internal control that can be accounted for in local government. Regarding the sample used as many as 34 employees, therefore this study aims to see how much the contribution of each variable in supporting the quality of financial reports and to examine the relationship between variables of regional financial accounting systems and good government governance on the quality of financial report information.