PENGARUH MANAJEMEN ASET DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN

(STUDI EMPIRIS PADA KANTOR BPKAD KOTA AMBON)

Abstract

This study aims to examine the effect of Asset Management and the Regional
Financial Information System on the Quality of Financial Reports. It is a
quantitative research with data collection methods using questionnaires, and the
analysis technique used is multiple linear regression analysis. The testing was
conducted using the SPSS Version 25 application. The subjects of this study are
all employees working at the BPKAD (Regional Financial and Asset Management
Agency) in Ambon City, with a sample of 50 respondents. The sampling was done
using saturated sampling. The results of the study indicate that Asset
Management and the Regional Financial Information System have a positive and
significant effect on the Quality of Financial Reports.