Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur Pemerintah Daerah terhadap Kualitas Laporan Keuangan Pemerintah Daerah pada Kantor Bupati Batu Bara

This study aims to analyze the effect of Government Accounting Standards (SAP) Implementation and the Quality of Local Government Apparatus on the Quality of Financial Reports at the Batu Bara Regent’s Office. The study used a quantitative approach with a survey method and distributed questionnaires to 52 local government apparatus respondents. Data analysis was performed using multiple linear regression, t-test, F-test, and coefficient of determination (R²).The results show that SAP Implementation has a positive and significant effect on the quality of financial reports, as does the Quality of Local Government Apparatus. Simultaneously, these two independent variables significantly influence the quality of financial reports, contributing 46.8% (R² = 0.468), while the remaining 53.2% is influenced by factors outside this study. The lowest indicator of the quality of the apparatus is the ability to use the regional financial information system, which requires special attention through training, workshops, mentoring, and e-learning modules.