PENGARUH EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PENGALAMAN KERJA DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of this research: Effectiveness Application of Government Accounting Standards the Quality of Local Government Financial Report of Kuantan Singingi Regency; Work Experience the Quality of Local Government Financial Report of Kuantan Singingi Regency; and Work Motivation the Quality of Local Government Financial Report of Kuantan Singingi Regency.

            This research is descriptive by using quantitave data analysis with causal research design. The data used in this study is the primary data in the form of questionnaires distributed throughout the organization of regional devices Kuantan Singingi Regency. Data analysis was done by using multiple linear regression method with the help of SPPS version 21 software. In this research uisnh 3 independent variables namely Effectiveness Application of Government Accounting Standards (X₁), Work Experience (X₂), Work Motivation (X₃), and Quality of Financial Report (Y) as its dependents variable

            The results of this study indicatethat Effectiveness Application of Government Accounting Standards has a positive and significant impact on the Quality of Local Government Financial Report of Kuantan Singingi Regency of 0,469, Work Experience has a positive and significant impact on the Quality of Local Government Financial Report of Kuantan Singingi Regency of 0,373, and Work Motivation has no significant impact on the Quality of Local Government Financial Report of Kuantan Singingi Regency.