PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Pemerintah Daerah Kabupaten Pegunungan Bintang)

Abstract

Abstract

High-quality financial reports are essential, as they provide reliable information that supports effective decision-making processes. This study aims to analyze the impact of regional asset administration and the internal control system on the quality of financial reports within the regional government of Pegunungan Bintang Regency. The research adopts a descriptive quantitative approach using an explanatory method to identify and evaluate the relationship between the studied variables. A total of 78 respondents participated in the study, comprising individuals directly involved in financial management and reporting within the local government. Data were collected through questionnaires and analyzed using appropriate statistical techniques. The findings reveal that both regional asset administration and the internal control system significantly influence the quality of financial reports. These results highlight the importance of proper asset management and strong internal controls to ensure accurate, transparent, and accountable financial reporting in regional public sector organizations. Improvements in these areas can enhance public trust and decision-making effectiveness.

Keywords: Administration of Regional Property, Internal Control System and Quality of Financial Reports

Abstrak

Laporan keuangan yang berkualitas baik menunjukkan bahwa informasi yang terkandung di dalamnya dapat digunakan dalam mengambil keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh penatausahaan Barang Milik Daerah dan Sistem pengendalian Intern terhadap kualitas laporan keuangan pada pemda Kabupaten Pegunungan Bintang. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode eksplanatori (explanatory research). Responden 78 orang. Hasil penelitian menunjukkan bahwa Penatusahaan Barang Milik daerah dan sistem Pengendalian Internal berpengaruh signifikan terhadap kualitas laporan keuangan 

Kata Kunci: Penatusahaan Barang Milik Daerah, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan