PENGARUH EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) DAN PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA MADIUN TAHUN 2021

Thissstudy aimstto analyze theeeffect offthe Effectiveness offApplication offGovernment AccountingiStandards (SAP) andiRegional FinancialiManagement InformationiSystems (SIPKD) onithe Qualityiof FinanciallReports for theeMadiun City Governmentiin 2021. Thissresearchiis classifiedias a quantitativeistudy. Theipopulation inithis studyiwere all secretaries and treasurers of the finance sub-section at the Madiun City SKPD office. The technique of determining the sample with Total Sampling, where the number of samples is equal to the population. The number ofisamples inithis studyiwere 52 respondents where theientire population was usedias theiresearch sample. The method of dataianalysis inithis study issmultiple linearrregression analysisswithhthe helppof SPSSiversion 25. Theppartial resultssof the studysshow thattthe effectiveness offapplying governmenttaccounting standardssand regionallfinancial management information systems hassa significanttpositive effectton theequality offfinancial reports. Simultaneously the Effectiveness of Application of Government Accounting Standards and Regional Financial Management Information Systemsshas a significanttpositive effectton theeQuality offFinanciallReports.
Keywords: GovernmenttAccounting Standards (SAP), RegionalfFinanciallManagement InformationnSystemi(SIPKD), Qualityyof FinancialrReports.