PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PERENCANAAN ANGGARAN, DAN PENGALAMAN KERJA, TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Malang)

The strengthening of demands for transparency (openness of information) on public institutions, both central and regional, in the current development of Indonesia is related to the task of enforcing financial accountability, especially in the regions. Local governments are responsible for publishing financial reports to stakeholders. The importance of preparing quality financial statements is a construct that can be analyzed. In this study, the researcher refers to several factors that can affect the management and financial reporting of cash and earnings. Several factors that can affect the quality of financial reports in realizing accountability in local government financial management are the use of information technology, budget planning, and work experience. This research is included in quantitative research, using primary data. The method used is a survey method by distributing questionnaires to 47 respondents and is a study to test the hypothesis based on the variables studied, classified as correlational research. Keyword: quality of financial reports, utilization of information technology, budget planning, and work experience