Faktor Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pada Kantor Pemerintah Daerah Kabupaten Labuhanbatu

Abstract

This research is to find out how much the independent variable influences the independent variable in Labuhanbatu district government office. The independent variable consists of the reliability of financial information (X1), the relevance of financial information (X2), comparative financial information (X3), and understanding of financial information (X4). And the independent variable consists of the quality of financial statement (Y).The population in this study were all SKPDs working in the local government office in Labuhanbatu Regency with a sample consisting of 30 respondents and data collection techniques using a questionnaire. From the results of the research, 0.046 data obtained the reliability of financial information partially and significantly affects the quality of financial statements. The result of 0.13 is the result of partial relevance of financial information and significantly affects the quality of financial statements. The result of 0.016 is the result of comparative data on financial information partially and significantly influences the quality of financial statements. The result of 0.036 is the result of partial understanding of financial information and significantly affects the quality of financial statements. While the data results simultaneously and significantly produce 0.046 where the independent variables influence simultaneously and significantly on the independent variables.