PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN EFISIENSI KINERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA DINAS PEKERJAAN UMUM DAN TATA RUANG PEMERINTAH PROVINSI SULAWESI SELATAN

Abstract

These research aim to anlaysis the effect of application of regional financial accounting system toward the quality of financial statement at the Public Works and Spatial Planning Instance of South Sulawesi Province Government, and to anlaysis the effect efficiency of performance toward the quality of financial statement at the Public Works and Spatial Planning Instance of South Sulawesi Province Government. This type of research is quantitative designed to answer the problem that have been formulated and the objectives to be achieved and test the hypothesis. These research using timeseries data in five years (2016 – 2020) with checklist instrument of research. Data analysis used descriptive analysis and multiple linier regression analysis. The result of the study found that the appliecaiton of regional financial accounting system have positive andi significant effect toward the quality of financial statement. The appliecaiton of regional financial accounting system by Public Works and Spatial Planning Instance suitable with Government Accouting System, application of notice, identification and journal the economy transaction by instance, posting of regional financial accounting system, give the financial report by employee in result of the regional financial statement have quality which relevant, reliable, can be compared and understood. The efficiency of performance have positive and significant toward the quality of financial statement. Public Works and Spatial Planning Instance have applied of budget efficiency through financial ratio that reflect savings in management of regional financial in order to right on purpose and on target, compared of output and input, entity minimalize of the capital resource which effect toward quality of financial statement which relevant, reliable, can be compared and understood.