Faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah dan implikasinya terhadap Good Governance di perguruan tinggi negeri non Badan Layanan Umum wilayah Kalimantan Timur

Abstract

This research aims to empirically examine the effect of the use ofinformation technology, internal control systems and the application of government accounting standards to the quality of government financial reports and their implications for the Good Governance of state universities in East Kalimantan. The data collection method uses a questionnaire, while the data analysis tool used is Partial Least Square (PLS). Result of research indicate that; (1) The use of information technology has a positive but not significant effect on the quality of financial statements; (2) The internal control system has a positive but not significant effect on the quality of financial statements; (3) The application of government accounting standards has a significant effect on the quality financial statements ; (4) The quality of financial statements has a significant effect on Good Governance; (5) The use of information technology has a positive but not significant effect on Good Governance; (6) The internal control system has a positive but not significant effect on Good Governance; (7) The application of government accounting standards has a positive but not significant effect on Good Governance;(8) The use of information technology has a positive effect on Good Governance through the quality of financial statements; (9) The internal control system has a positive effect on Good Governance through the quality of financial statements; (10) The application of government accounting standards has a positive effect on Good Governance