Research Paper
Year: 2020 | Month: November | Volume: 7 | Issue: 11 | Pages: 31-37
Analysis of the Effect of the Government Internal Control System (GICS), Implementation of Government Accounting Standards (GAS), Compliance with Legislation and Regional Asset Management on the Quality of West Nias Regency Government Financial Reports
Iman Jaya Hia1, Erlina1, Sirojuzilam11
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia.
Corresponding Author: Iman Jaya Hia
ABSTRACT
This study aims to examine and analyze the influence of the application of Government Accounting Standards, Implementation of Government Accounting Standards, Compliance with laws and regulations, and Asset Management on the quality of financial reports in the West Nias district government. This type of research is causal research. This study's population were Financial Administration Officers (FAO-RAO), treasurers, and property managers in all Regional Apparatus Organization (RAO) of West Nias Regency Government, totaling 35 RAOs. The sampling method used was the census method so that the entire population was used as the research sample. The data in this study are primary data and data collection techniques using a questionnaire. This research's data analysis method is structural equation modeling-partial least squares (SEM-PLS) using SmartPLS software. This study's results indicate that the Government Internal Control System (GICS), Implementation of Government Accounting Standards, Compliance with Laws and Regulations, and asset management each have a significant positive effect on the Quality of Government Financial Statements of West Nias Regency. It means that if the internal control system, implementation of government accounting standards, compliance with laws and regulations, and asset management are improved, it will improve the quality of financial reports.
Keywords: Quality of Financial Statements, Government Internal Control System (GICS), Implementation of Government Accounting Standards (GAS), Compliance with Legislation, and Regional Asset Management.
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