The Influence Of Regional Property Management And Local Government Information Systems On The Quality Of Financial Statements
Kata Kunci:
Regional property management, , Government Information System, Financial Statement Quality, , Public Asset ManagemenAbstrak
This study aims to investigate the impact of local property management and government information systems on the quality of localgovernment financial statements, with a focus on North Toraja Regency. Local government financial reports are considered a key tool in maintaining public financial accountability and transparency. Effective local property management and efficient government informationsystems are identified as key factors that may affect the quality of financial statements. This study used multiple regression analysis methodto analyse data collected through a survey of government officials, finance staff, and related stakeholders. The results of the analysis show that both local property management and government information systems have a significant positive influence on the quality of financial statements. This finding is consistent with Public Asset Management theory and Accounting Information System Theory.
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