Title:
THE EFFECT OF MONITORING, INFORMATION SYSTEM AND GOVERNMENT ACCOUNTING STANDARD ON QUALITY OF REGIONAL FINANCIAL REPORT OF GOVERNMENT AGENCIES (SKPK) AT CENTRAL ACEH DISTRICT, PROVINCE OF ACEH, INDONESIA

Authors:
Muslim A. Djalil, Zuraida, Chazi Purnamawati

Volume - 2 Issue - 10, Pages - 4864-4876

Abstract:
The purpose of research is examine the effect of monitoring, information systems and Governmental Accounting Standard on the quality of local goverment financial statements at district's government agency (SKPK) of Central Aceh District Government. The study is conducted by using census, where all the population are taken as research respondent. The population of research is 30 SKPK in district of Central Aceh. The research respondents are budget users, project manager (PPK) and expenditure treasurer at SKPK of Central Aceh. District. The analytical method used is multiple linear regression analysis using SPSS Aplication software.. The outcome of research indicated that monitoring, information systems and Governmental Accounting Standards (SAP) both simultaneously and partially have a positive effect on the quality of local financial statements in SKPK Central Aceh District.

Cite this Article:

[Djalil, Muslim A., and Zuraida, Chazi Purnamawati. "THE EFFECT OF MONITORING, INFORMATION SYSTEM AND GOVERNMENT ACCOUNTING STANDARD ON QUALITY OF REGIONAL FINANCIAL REPORT OF GOVERNMENT AGENCIES (SKPK) AT CENTRAL ACEH DISTRICT, PROVINCE OF ACEH, INDONESIA." International Journal of Social Science and Economic Research, vol. 2, no. 10, 2017, pp. 4864-4876. October.]