Influence of Implemention of Government Accounting Standard and the Effectiveness of Government’s Internal Control System on the Quality of Local Financial Report and Its Impact Toward the Accountability of Regional Financial Management (A Research on G

Abstract

This research is intended to examine the influence of implementing the of government accounting standard and the effectiveness of government’s internal control systems on the quality of local government financial report and its impact on the accountability of regional financial management in Aceh Government’s work units. The population in this research is finance administration officers on 48 work units (SKPA) in Aceh Government. This research uses census method. The data source of this research comes from the primary data which obtained from the respondents through distributed questionnaires. Analysis method used is path analysis. The result of this research shows the implementation of government accounting standards has a significant effect on the quality of local government’s financial reports, the effectiveness of government internal control system significantly affect the quality of local government financial reports, the Implementation of government accounting standards has an effect on the accountability of regional financial management either directly or indirectly, the effectiveness of government internal control system has a direct or indirect effect on the accountability of regional financial management, and the quality of local government’s financial reports significantly affect the accountability of  regional financial management.

Keywords: Government Accounting Standard, Internal Control System, Quality of Financial Report, Accountability, and   Financial management.

1)       Lecturer of Magister of Accountancy, Graduate Program, University of  Kuala, Banda Aceh, Indonesia

Main & Coresponding Author: Email: muslimadjalil@gmail.com

2)       Lecturer of Magister of Accountancy, Graduate Program, University of  Kuala, Banda Aceh, Indonesia

Email: nadirsyah1964@gmail.com

3)       Magister of Accountancy, Graduate Program, University of  Kuala Banda Aceh, Indonesia

Email: ramadhanica8@gmail.com