Influence of Implemention of Government Accounting Standard and the Effectiveness of Government’s Internal Control System on the Quality of Local Financial Report and Its Impact Toward the Accountability of Regional Financial Management (A Research on G

Muslim A. Djalil; Nadirsyah .; Lisa Fatmi

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Influence of Implemention of Government Accounting Standard and the Effectiveness of Government’s Internal Control System on the Quality of Local Financial Report and Its Impact Toward the Accountability of Regional Financial Management (A Research on G

机译：政府会计准则的实施和政府内部控制制度的有效性对地方财务报告质量的影响及其对区域财务管理责任制的影响（G

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This research is intended to examine the influence of implementing the of government accounting standard and the effectiveness of government’s internal control systems on the quality of local government financial report and its impact on the accountability of regional financial management in Aceh Government’s work units. The population in this research is finance administration officers on 48 work units (SKPA) in Aceh Government. This research uses census method. The data source of this research comes from the primary data which obtained from the respondents through distributed questionnaires. Analysis method used is path analysis. The result of this research shows the implementation of government accounting standards has a significant effect on the quality of local government’s financial reports, the effectiveness of government internal control system significantly affect the quality of local government financial reports, the Implementation of government accounting standards has an effect on the accountability of regional financial management either directly or indirectly, the effectiveness of government internal control system has a direct or indirect effect on the accountability of regional financial management, and the quality of local government’s financial reports significantly affect the accountability of regional financial management.

机译：这项研究旨在研究实施政府会计准则的影响以及政府内部控制系统的有效性对地方政府财务报告质量的影响，以及对亚齐政府工作单位中区域财务管理责任制的影响。该研究的人口是亚齐政府48个工作单位（SKPA）的财务管理人员。本研究采用普查方法。本研究的数据来源来自通过分布式调查表从受访者那里获得的原始数据。使用的分析方法是路径分析。研究结果表明，政府会计准则的实施对地方政府财务报告的质量有重大影响，政府内部控制制度的有效性显着影响地方政府财务报告的质量，政府会计准则的实施对地方政府财务报告的质量有重大影响。直接或间接地影响区域财务管理的问责制，政府内部控制制度的有效性直接或间接地影响区域财务管理的问责制，地方政府财务报告的质量显着影响区域财务管理的问责制。

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《Research Journal of Finance and Accounting》 |2017年第4期|共9页
作者
Muslim A. Djalil; Nadirsyah .; Lisa Fatmi;
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Influence of Implemention of Government Accounting Standard and the Effectiveness of Government’s Internal Control System on the Quality of Local Financial Report and Its Impact Toward the Accountability of Regional Financial Management (A Research on G

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