Detail Cantuman

ABSTRACK
Thiss study ains to determined the effect of variable application of gofernment accountyng stands and internl komntrol on’ this qualitty of lokal govermment financeal reportfs in Gowa Regenci. The typee of research used thes research is descriptieve research with a quantitative approach. The populatio in this studdy where local government organittations (OPD) in the Gowa district government. The sample of this study was 90 respondets. The sampliing methode used purporsive sampling methode. In counuctiong data analyisis using multiple linea regressions analysis
Based on the results of the research conducted, it proves that simultaneously (Test F) showss that the applicatiion of governnment accounting standards and inteernal countrol. simultaneously affects the qualiti of the financiial statemments of the Gowa district government. The resullts of the partial study (T test) show that the application of government acccounting standards has no significant effect and intenall countrol has a signifikant efffec on thes quality of finansiall rports.


Keywordss: Implementasion of Govermment Accountiing Standajrds, Inteermal countroll, Qualiity of Financcial Reports