The Influence Of Expenditure Treasurer Role On The Quality Of Financial Statements Of Local Government In Bandung Regency
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Abstract
The research aims to know the influence of the Role of The Expenditure Treasurer on the Quality of Financial Statements in Agencies The Government of Bandung Regency. The population in this was the Treasurer of The Expenditure of Regional Device Task Force (SKPD) in Bandung Regency consisting of 31 SKPD in Bandung Regency, with 31 respondents. This research is motivated by the still occurrence of mistakes made by the Treasurer of Expenditure that can affect the quality of financial statements. The sampling technique used in this study was non probability sampling. The sample withdrawal method in this study is saturated sample. The analysis method used in this research is explanatory research method with hypothesis test using simple linear regression analysis. The program used in analyzing the data uses Software Statistical Package for Special Sciences (SPSS) Version 26.0. Based on the hypothetical test results showing that the Role of The Treasurer of Expenditure affects the Quality of Regional Government Financial Statements in Bandung Regency, this indicates that the Role of The Treasurer of Expenditure affects the Role of the Treasurer of Expenditure has a significant influence on the Quality of Financial Statements of the Bandung Regency Government. The role of the treasurer of the expenditure of the Regional Device Task Force (SKPD) of Bandung Regency can improve the quality of local government financial statements in Bandung Regency
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