Determinant of the Quality of Government Financial Reports: Survey at BLU BPSDM Ministry of Transportation

Abstract

The purpose of this study is to determine the factors that affect the quality of government finances, especially for the BLU satker at the Ministry of Transportation. A questionnaire was used for data collection with the help of state civil servants as respondents who carry out the duties and functions of financial management and reporting. The Structural Equation Model was adopted with Partial Least Square. The results of the study revealed that the application of SAP has a significant positive effect on the Quality of Financial Statements. The implementation of the Internal Control System has a significant positive effect on the Quality of Financial Reports. The effectiveness of the Internal Audit Unit has a significant positive effect on the Quality of Financial.