The Influence of Regional Financial Management Information System (SIPKD) and Fixed Asset Management on the Quality of Local Government Financial Reports in City and Regency Regional Governments in West Java Province

Kamilia Lestari; Winwin Yadiati

doi:10.35877/454RI.daengku1288

Kamilia Lestari Master of Accounting Faculty of Economics and Business, Universitas Padjadjaran, Indonesia (ID)
Winwin Yadiati Faculty of Economics and Business, Universitas Padjadjaran, Indonesia (ID)

https://doi.org/10.35877/454RI.daengku1288

Keywords: Regional Financial Management Information System, Fixed Asset Management, Quality of Local Government Financial Reports

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Abstract

The background of this research is that there are still problems in the quality of financial reports presented by local governments, as can be seen from the fact that WTP's opinion has not been obtained on local government financial reports. This study aims to determine how the influence of regional financial management information systems and fixed asset management on the quality of local government financial reports in cities and districts in West Java Province, either partially or simultaneously. The factors tested in this study are the local financial management information system and fixed asset management as independent variables, while the quality of local government financial reports is the dependent variable. The research method used in this research is the verification method. The sampling technique used in this study is a non-probability sampling technique with a purposive sampling technique so that the sample in this study is 135 respondents, each of which consists of a regional head, regional secretary, and 3 employees of the finance department. The analytical method used in this study is multiple linear regression analysis using SPSS Version 25.00. Based on the results of the research partially and simultaneously, it shows that the regional financial management information system and fixed asset management affect the quality of local government financial reports. In addition, the magnitude of the influence of regional financial management information systems and fixed asset management on the quality of local government financial reports is 65.0%.

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