PENGARUH KAPABILITAS APARAT PENGAWAS INTERN PEMERINTAH (APIP), MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN OBJEKTIVITAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI BARAT

Suzanna Karaeng. 2023. The Influence of APIP Capability, SPIP Maturity and Objectivity on the Quality of Financial Statements at the Provincial Government of West Sulawesi, supervised by Andi Ririn Oktaviani and Sylvia.
This study aims to determine (1) The influence of APIP capability, SPIP maturity and objectivity partially on the quality of financial reports. (2) The influence of APIP
capability, SPIP maturity and objectivity simultaneously on the quality of financial reports. (3) Variables that have a dominant influence on the quality of financial reports in
the West Sulawesi Provincial Government.
This study uses explanatory research. The research was conducted at the Provincial Government of West Sulawesi. This research by means of total sampling with a total sample of 52 people.
The test results show that (1) Partially the APIP Capability, SPIP Maturity and objectivity variables has a significant positive effect on the quality of financial
statements. (2) Simultaneously the APIP Capability, SPIP Maturity and objectivity variables has a positive effect on the quality of financial statements. (3) Maturity SPIP
has a dominant influence on the quality of financial statements in the Provincial Government of West Sulawesi.