THE FACTORS AFFECT THE QUALITY OF FINANCIALSTATEMENT AT PUBLIC SERVICES AGENCY (BADAN LAYANAN UMUM – BLU)

Puspitasar, Damarhati Maya and Ikhsan, Budi Riharjo and ARDINI, LILIS (2023) THE FACTORS AFFECT THE QUALITY OF FINANCIALSTATEMENT AT PUBLIC SERVICES AGENCY (BADAN LAYANAN UMUM – BLU). International Conference on Business & Social Sciences (ICOBUSS). pp. 1172-1187. ISSN 2746-5667

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Abstract

Abstract: The objective of this study is to examine and analyze the effect of Apparatus Competence, the ability of using the Information Technology System, Internal Control Systems, accrual-based SAP implementation, organizational commitment, financial statement review on the quality of financial statements at the “Public Service Agency” (Badan Layanan Umum - BLU). Metodological in this paper is a Quantitative Approach. The data used in this study is primary data through questionnaire answers from research respondents. Respondents of this study were State Civil Servants that incharge in Finance Department under 18 Work Groups of the “Public Service Agency” (Badan Layanan Umum – BLU). In this study, analysis techniques used are: Data Duality Test, Multiple Linear Regression Analysis, Classical Assumption Test, Model Feasibility Test and Hypothesis Testing. The results of this study indicate that The Variables of Apparatus Competence, The Use of Information Technology, Internal Control Systems, and Financial Statement Reviews have a positive effect on the quality of Financial Statements at “Public Service Agency” (Badan Layanan Umum - BLU), in fact, the implementation variable of SAP Accrual-Based and Organizational Commitment does not have any affect to The Quality of Financial Statement in the Public Service Agency (Badan Layanan Umum - BLU).

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