The Influence of Good Governance on Financial Report Quality (Study on the Regional Financial and Assets Management Agency of West Java Province)

The goal of this research is to establish the extent of good governance implementation, financial report quality, and the impact of good governance on financial report quality at the West Java Province's Regional Government Financial and Asset Management Agency. The contents of the questionnaire answers have been used in this study to acquire information and data from respondents using descriptive quantitative methodologies. This study included all employees of the West Java Province's Regional Government Financial and Asset Management Agency in the field of accounting and regional financial reporting, reaching 25 people. Simple linear regression analysis was used to investigate the findings of the study. The information gathered was analyzed using SPSS version 22 software. The findings show that the West Java Province's Regional Government Financial and Asset Management Agency strongly applies the good governance principles and produces high-quality financial reports. Furthermore, the calculation results suggest that establishing strong governance has a 67.9% effect on the quality of financial reports, with the remaining 32.1 percent influenced by variables not analyzed.
{"references":["Republik Indonesia, Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan, (Jakarta: Sekretariat Negara Republik Indonesia, 2010)","BPKAD Provinsi Jawa Barat, Beranda,(Bandung: https://bpkad.jabarprov.go.id/home, 2022).","BPKAD Provinsi Jawa Barat, Rencana Kerja Tahun Anggaran 2021 Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Provinsi Jawa Barat,(Bandung: Plt. Kepala Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Jawa Barat, 2021)","N.Nurafiah,W.Fizriyani, andE.Maharani, IAI Nilai Kualitas Pelaporan Keuangan Pemerintah Rendah, (Malang: https://www.republika.co.id/berita/ekonomi/keuangan/18/05/04/p879mh335-iai-nilai-kualitas-pelaporan-keuanganpemerintah-rendah, 2018).","D. Handayani, Good Governance dan Kualitas Laporan Keuangan Pemerintah,Jurnal Akuntansi Keuangan dan Bisnis,5,2012, 16.","I. M.Sari, andN. A. Tamrin, Pengaruh Penerapan Good Government Governance dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari),Jurnal Akuntansi dan Keuangan Fakultas Ekonomi dan Bisnis,2017, 117.","H. S.Hastuti, Pengaruh Good Governance,Standar Akuntansi Pemerintah Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada BPKAD Kabupaten Ogan Ilir),Universitas Muhammadiyah Palembang, Palembang, Indonesia, 2017.","S. A.Sholohah,A. I.Sulistyawati, and A.Santoso, Kualitas Laporan Keuangan dan Faktor-Faktor yang Mempengaruhinya,Indonesia Accounting Journal,1(2), 2019, 55."]}