Pengaruh Penerapan Standar Akuntansi Pemerintahan dan Implementasi Pengelolaan Keuangan Terhadap Kualitas Laporan Keuangan pada Kantor Komisi Pemilihan Umum (KPU) Sumatera Utara

Abstract

The purpose of this study was to test and and provide empirical evidence about the Influence of Government Accounting Standards and Financial Management Implementation of the Quality of Financial Statements with the Secretariat of the General Elections Commission (KPU) North Sumatra. This type of research used in this research is associative Causal, the population of which is used by researchers is the Secretariat of the Commission of North Sumatra, while the samples used in this study were all employees who work in the Commission in North Sumatra Province, and the Commission of Medan, the Commission Tebing Tinggi, KPU city Pematangsiantar and the Commission Simalungun district. involved in the financial management that consists of one person Budget Authority (KPA), 1 Committing Officer (CO) and 5 Staff Financial Management, in order to obtain a sample of 35 people. T-test and test-F). The results of this study indicate that the implementation of government accounting standards and significant positive effect on the quality of the Commission's financial statements of North Sumatra province, and the results showed that the implementation of financial management and significant positive effect on the quality of the financial statements of the Commission's Sumatra province North. Research develop independent variables, application government accounting standards and the implementation of financial management to improve the quality of financial reporting.