Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Kupang (Studi Pada Badan Keuangan dan Aset Daerah Kota Kupang)

INDAH, Nur (2026) Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Kupang (Studi Pada Badan Keuangan dan Aset Daerah Kota Kupang). Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

Nur Indah, Student ID Number 33122047, with a thesis titled "The Effect of Transparency, Accountability, and Internal Control Systems on the Quality of Local Government Financial Reports in Kupang City (A Study of the Regional Finance and Asset Agency of Kupang City). Under the guidance of Dr. Simon Sia Niha, SE., M.Si, as supervisor I and Alfonsus Rodriques Suninono, SE., M.Ak, as supervisor II. This study aims to determine the effect of transparency, accountability, and internal control systems on the quality of local government financial reports at the Kupang City Regional Finance and Asset Agency, both partially and simultaneously. Additionally, this research also examines respondents' perceptions of financial report quality. This research uses a quantitative approach with data obtained through a questionnaire distributed to 35 BKAD Kupang City employees directly involved in preparing financial reports. Data analysis techniques use the census or total sampling method. Data is analyzed using the SPSS Version 24 output program. The results of descriptive statistical analysis show that respondents' perceptions of the variables of transparency, accountability, internal control systems, and financial report quality are in the very good category. The results of the study show that transparency, accountability, and internal control systems partially have a positive and significant effect on the quality of financial reports at the BKAD of Kupang City. Simultaneous test results show that transparency, accountability, and internal control systems simultaneously have a positive and significant effect on the quality of financial reports at the BKAD of Kupang City. The recommendations in this study are that the BKAD of Kupang City should improve the implementation of transparency through timely public access to financial information to reduce information asymmetry. Improve accountability with strict accountability mechanisms and periodic evaluations, and optimize a comprehensive internal control system to reduce risks.

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