Title:
THE EFFECT OF UNDERSTANDING OF GOVERNMENT ACCOUNTING STANDARD, LOCAL FINANCIAL ADMINISTRATION, AND THE INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL REPORTING OF REGENCY GOVERNMENT WORKING UNIT (SKPK) IN SOUTH ACEH REGENCY, ACEH PROVINCE, INDONESIA

Authors:
Yulizar, Syukriy Abdullah and Muslim A. Djalil *

Abstract:
The purpose of this study is to examine the effect of understanding the government accounting standards the local financial administration, and the internal control system on the quality financial reporting of Regency Service Unit (SKPK) in South Aceh Regency. This quantitative research that employs census causal relationship study has Unit of Analysis of 56 SKPK of with consist of PPKSKPK (Financial Administration Officer of the SKPK), expenditure treasurers, the officials and staffs of the BPKD’s accounting department and the Inspectorate’s auditors as the respondents. The data collection was carried out by distributing a set of questionnaires to 104 respondents where there are 32 items of questions for all variables studied. The results of research indicated that understanding the government accounting standard, the local financial administration, and the internal control system have a positive effect, simultaneously and partially, on the quality financial reporting of SKPK in the Regency.