PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, IMPLEMENTASI STANDAR AKUNTANSI PEMERI NTAHAN, PENYELESAIAN TEM UAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DAN IMPLIKASINYA TERHADAP PENERAPAN PRINSIP-PRINSIP TATA KELOLA PEMERINTAHAN YANG BAlK (Penelitian pada Pemerintah Daerah di Provinsi Jawa Barat dan Banten)
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Date
2012-08
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Indonesian Journal of Economics and Business (IJEB), Program Pasca Sarjana Universitas Padjadjaran Bandung, Volume 2 Nomor 2
Abstract
The governmental obligation to promote the public interest through the implementation Good Government Governance or in
other word a central issue presented by the government assuring that the government through her civil servonts to represent
and respond the interest of the citizenry. But there are many aspect of the civilservant that make it difficult to attain satisfactory
level of Good Government Governance that could be proved by results of BPK RI audit on local governmentfinancialstatement.
This factfinding must be improved continuously. The research was aim to test and to analyze the influence of the government
internal controlsystem, the implementation of government accounting standords, the completion of the auditfindings on the
quality of local financial statements and its implications on Good Government Governance principles. The research was an
explanatory research. The respondent of the research was a loco1 government consist of Regional Governments, regencies and
cities in West Jova and Bonten Province. The data was collected using questionnaire and interview technique follow by using
descriptive analysis and path analysis. The result of the research show that: (1) government internal control system, the
implementation of government accounting standard, ond completion of the auditfindings have positive influences towards the
quality of local governmentfinanciol statements; (2) government internal control system, the implementation of government
accounting standards, completion of the audit findings and the quality of local governmentfinancial statements have positive
influences on implementation of the GoodGovernment Governonce.
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Keywords
Good Government Governance, the quality of local government finonciol statements, government internal control system, governmentaccountingstandards, thecompletion of the ouditfindings