PENGARUH SIKLUS PENGELOLAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Pemerintah Kabupaten Solok Selatan)

Abstract

The study aims to examine the impact of sectoral assets planning, implementation of sectoral asset, construction, supervision and control of belongings to the quality of financial statements in South Solok regency administration. This research was conducted using questioners to the Government of South Solok. The sample used in research is about 26 offices through purposive sampling method. The method used of analysis used in this study is multiple regression analysis. Statistical analysis be used are (1) classical assumption testing, consists of the test and multicollinearity test, (2) hypothesis testing, consists of determination coefficient test (R2), hypothesis test in simultaneous (F-test), and hypothesis test in partial (t-test). Based on the results show that the sectoral assets planning and construction, supervision and control of belongings significant effect on the quality of financial statements, which means the higher the property of the district planning and construction, supervision and control of the property, the higher the impact on the quality of financial statements , While the variable implementation of sectoral asset is not proven significant effect on the quality of financial statements.

Keyword: Planning district property, implementation of sectoral asset, construction,                supervision and control of belongings areas, the quality of financial statements.