Title:
THE EFFECT OF IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD, GOVERNMENT INTERNAL CONTROL SYSTEM AND ACCOUNTING INFORMATION SYSTEM ON GOOD GOVERNANCE REQUIREMENT WITH THE QUALITY OF FINANCIAL STATEMENT AS MODERATION OF GOVERNMENT WORKING UNIT (SKPA) IN THE GOVERNMENT OF ACEH, INDONESIA

Authors:
Reza Alfarisi, Nadirsyah and Muslim A. Djalil* ,Indonesia

Abstract:
The purpose of the study is to examine the impact of the implementation of Government Accounting Standard, Government Internal Control System, Accounting Information System and Quality of Financial Statement on the implementation of good governance in the SKPA of Aceh Government. The population in this study are all the SKPA of Aceh Government, amounting to 46 SKPA consisting of offices, agencies, offices and secretariat. The respondents in this study were the head of SKPA as the Budget User Authority, the Financial Administration Officer (PPK), the Treasurer of Expenditures and the PPK Assistant at the Office, Agency, Office and Secretariat. Because this research uses moderating variables, the data analysis technique uses interaction regression. The results of the hypothesis test show that the implementation of good governance in the SKPA of the Aceh Government is influenced in part by government accounting standard, government internal control system, accounting information system and the quality of financial statement. Interaction test results show that the quality of financial statement strengthens the effect on the relationship between government accounting standard and government internal control system. However, the quality of the financial statement weakens the impact of the relationship between the accounting information system and the implementation of good governance.