Government Management Strategy to Maintain the Quality of Local Government Financial Reporting in East Kalimantan Province, Indonesia

Abstract

The objectives to be achieved from this research are to determine and examine the factors that can affect the quality of the financial reports of the regional government of the province of East Kalimantan. The approach method used in this study is descriptive quantitative, using Multiple Linear Regression. The results showed that the determinant test (R2) results were 52%, and other variables outside this model influenced the remaining 48%. Furthermore, the partial results found that: 1) organizational commitment variables, 2) apparatus attitudes, 3) apparatus competence, 4) information technology, and 5) monitoring/evaluation partially had a positive and significant effect on the quality of the financial reports of the regional government of East Kalimantan province. The quality of these financial reports is reflected in the results of the BPK-RI audit, which shows that the province of East Kalimantan won the Unqualified Opinion (UQO) predicate. In conclusion, it shows that the test results, both partially and simultaneously, all independent variables have a positive and significant effect on the quality of the financial reports of the regional government of the province of East Kalimantan, which is indicated by the achievement of Opinion from BPK-RI, Unqualified Opinion (UQO).