PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH (SAPD) DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PEMERINTAH DAERAH KOTA SURABAYA

Firmansyah, Bagas (2025) PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH (SAPD) DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PEMERINTAH DAERAH KOTA SURABAYA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian intern pemerintah, penerapan standar akuntansi pemerintahan, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan Satuan Kerja Pemerintah Daerah (SKPD) di Kota Surabaya. Data yang digunakan berupa data sekunder yang dianalisis menggunakan perangkat lunak SPSS versi 24. Hasil penelitian menunjukkan bahwa secara parsial, penerapan standar akuntansi pemerintahan memiliki pengaruh signifikan terhadap kualitas laporan keuangan, dengan nilai signifikansi sebesar 0,010 (< 0,05). Sebaliknya, sistem pengendalian intern pemerintah tidak menunjukkan pengaruh signifikan secara parsial, dengan nilai signifikansi sebesar 0,147 (> 0,05). Secara simultan, ketiga variabel—sistem pengendalian intern pemerintah, penerapan standar akuntansi pemerintahan, dan kompetensi staf akuntansi—berpengaruh signifikan terhadap kualitas laporan keuangan, dengan nilai signifikansi 0,001 (< 0,05) dan nilai Fhitung sebesar 23,580 yang lebih besar dari Fiabel sebesar 2,779. Penelitian ini menyimpulkan bahwa penerapan standar akuntansi pemerintahan dan kompetensi staf akuntansi memainkan peran kunci dalam meningkatkan kualitas laporan keuangan. Selain itu, hasil penelitian ini memberikan kontribusi praktis dan teoretis dalam literatur akuntansi sektor publik, khususnya dalam konteks pemerintahan daerah.

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