Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD), Kompetensi Sumber Daya Aparatur (SDA), Dan Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Bali

Abstract

The Regional Government Financial Report is a Financial Report consisting of several SKPD Financial Reports submitted by the Regional Government through the Regional Secretary to the Regional Head and DPRD in order to account for the implementation of the APBD and regional government fiscal policy making. Based on the Audit Results Report on the Bali Provincial Government's Financial Reports carried out by the Bali Provincial Representative Financial Audit Agency for the last five years, it is stated that the Bali Provincial Government's Financial Reports received a WTP Opinion, however there are several notes that the Bali Provincial Government must pay attention to when preparing the Financial Reports. Regional Government the following year. This study aims to determine the effect of the Implementation of the Regional Financial Management Information System (SIPKD), the Competence of Apparatus Resources (SDA), and the Implementation of the Government Internal Control System (SPIP) on the Quality of Regional Government Financial Reports (LKPD) of Bali Province. The population used in this study were all Civil Servants (PNS) who worked in the Finance section of the Bali Provincial Government. The sample in this study were 116 respondents who were determined based on the purposive sampling method. The data used in this study is primary data, namely the survey method using a questionnaire. The analytical tool used is multiple linear regression. The results of the study show that the application of the Regional Financial Management Information System (SIPKD), the Competence of Apparatus Resources (SDA), and the Implementation of the Government Internal Control System (SPIP) have a positive effect on the Quality of Regional Government Financial Reports (LKPD) of Bali Province.