PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Pariaman)

ABSTRACT The aim of this study is to know the effect of implementation of financial accounting system and internal control system toward quality of financial report on local government office in SKPD of Pariaman City. The sample of this study are employees of accounting in each SKPD and determined by using purposive sampling method. In the data collection, the technique used survey method with questionnaire and literature research. In analyzing the data used multiple linear regression analysis by using SPSS program. The result of this research showed that the financial accounting system and the internal control system have a significant positive effect on the quality of financial report in SKPD of Pariaman City. Keywords: Financial Accounting System, Internal Control System, Quality of Financial Repor