FACTORS THAT AFFECT RELIABILITY FINANCIAL REPORTING OF DISTRICT GOVERNMENTS

Abstract

This study aims to determine the influence of Government Accounting Standards, Financial Supervision, Use of Information Technology and Internal Accounting Control on the Reliability of Tegal Government Financial Reporting. This research uses quantitative research with a descriptive approach. This research uses quantitative research with a descriptive approach. The subjects of this research were finance department employees in the Tegal Regency OPD. The data used in this research is primary data obtained from respondents who filled out the questionnaire. The sample for this research was 92 respondents, of which 84 respondents were returned, which was calculated using a saturated sample. The tool used for this research uses multiple linear regression analysis. The results of the T Test analysis show that Government Accounting Standards have a positive effect on the Reliability of Government Financial Reporting with a significant value of 0.002, Financial Supervision has no positive effect on the Reliability of Government Financial Reporting with a significant value of 0.357, Utilization of Information Technology has no positive effect on the Reliability of Government Financial Reporting with a significant value of 0.072, and Internal Accounting Control has a positive effect on the Reliability of Government Financial Reporting with a significant value of 0.000.
The results of the coefficient of determination obtained R of 0.526 or 52.6%, %. It can be interpreted that 52.6% of the Reliability of Regional Government Financial Reporting is influenced by Government Accounting Standards, Financial Supervision, Use of Information Technology and Internal Accounting Control while the remaining 47.4% is caused by other factors outside the research.