Penerapan Standar Akuntansi Pemerintah Di UPTD Puskesmas Manggis I Kabupaten Karangasem

Abstract

The government financial report is an accountability report for the implementation of the state revenue and expenditure budget consisting of a budget realization report, balance sheet, cash flow report, and notes to financial statements. Financial reports are said to be of good quality if the financial statements presented by a reporting entity must have four characteristics, namely relevant, reliable, comparable and understandable. This study aims to analyze the factors that affect the quality of financial reports at the UPTD Puskesmas Manggis I, Karangasem. These factors are, human resource competence, organizational commitment, utilization of information technology, internal control systems, and the application of government accounting standards.The study was conducted at UPTD Manggis I Health Center with a total population of 73 employees. The sampling technique used was saturated sample where the total sample was 73 employees. The data analysis technique used is multiple linear regression analysis.The results showed that the competence of human resources, organizational commitment, utilization of information technology, internal control systems, and the application of government accounting standards have a positive effect on the quality of government financial reports. These results indicate that the UPTD Manggis I Health Center is already good in human resource competence, employee commitment in the organization, utilizing available information technology, running an internal control system, and applying government accounting standards so that the preparation or preparation of financial reports is of higher quality.