PENGARUH IMPLEMENTASI PENGELOLAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Pemerintah Provinsi Sulawesi Tengah)

Mohamad Ilyas C 302 19 003. The Effect of Regional Property Management Implementation on the Quality of Financial Reports (Study on Central Sulawesi Provincial Government).

This study aims to examine and analyze the Effect of Implementation of Regional Property Management on the Quality of Study Financial Reports in the Central Sulawesi Provincial Government. Sampling used the saturated sampling method (census). The respondents in this study were Property Users, Property User Administration Officers, User Goods Managers and also Operators / Admins for Compiling Financial Reports contained in 39 Regional Apparatus Organizations (OPD) in the Central Sulawesi Regional Government with a total of 156 respondents. The data analysis technique used in this study was processed using quantitative methods with a Partial Least Square approach through the WarpPLS program. The results showed that partially Procurement of Regional Property, Utilization of Regional Property, Assessment of Regional Property, Transfer of Regional Property, Destruction of Regional Property, Elimination of Regional Property, and Administration of Regional Property have a positive and significant effect on the Quality of Financial Reports. , while Planning for Regional Property Needs and Budgeting, Use of Regional Property, Security and Maintenance of Regional Property, as well as Development, Supervision and Control of Regional Property does not affect the Quality of Financial Reports.

Keywords: Quality of Financial Reports; Regional Property Management.