Factor Affecting Report Cirebon Regency Local Government Finance

The purpose of this study is to determine the variables that affect the financial report quality at the Cirebon Regency's Regional Financial and Asset Agency (BKAD). These elements consist of internal control mechanisms, information technology use, and human resource competency. The low quality of local government financial statements in Indonesia makes the phenomena of local government financial reporting an intriguing topic for additional research. The government is a reporting entity that must make financial statements as a form of accountability in the administration of government. A real effort to realize transparency and accountability in government financial management, both for central and local governments, is to submit accountability reports in the form of financial statements. This research can offer insights into the various factors that influence the quality of local government financial statements in Cirebon Regency. The type of primary data used. The sample consists of employees who perform accounting or financial administration functions in each regional device service. Data collection methods were tested using validity, reliability, classical assumption tests, and t-tests.