Management information systems and the quality of financial statements in local government

Accountability and transparency of public institutions at both central and local levels is a phenomena which is a major issue these days. The demand for a form of providing information and on government financial activities and performance to the public is a form of accountability and transparency. This study aims to determine the effect of the adoption of Government Accounting Standards, Utilization of SIMDA, and Obedience to Regulations on the Quality of Financial Statements. The study population is the financial part of each OPD and the Regional Financial Board in the Regional Government Organization of Tabanan Regency with the research sample being the head, head of the field, and Tabanan Regency Regional Financial Board staff. The data analysis method used is multiple linear regression. The results showed that Government Accounting Standards (SAP) had a positive effect on the quality of financial statements. SIMDA has a positive effect on the quality of financial statements, and regulations and regulations have a positive effect on the quality of financial statements