ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DI MASA PANDEMI COVID-19 PADA PEMERINTAH KOTA MEDAN

ABSTRACT
This study aims to analyze the factors that affect the quality of financial
statements during the COVID-19 pandemic in Medan City Government. The
population of this study is government employees who perform financial functions
in the office of BPKAD Medan City with sampling techniques using purposive
sampling. Which of the sample criteria in this study is the head of BPKAD,
finance department, budget field, accounting field, bookkeeping field and
reporting field so that 40 respondents were obtained. The data used is primary
data collected in the form of questionnaires and secondary data. This study uses
descriptive analysis, multiple linear regression analysis and classical assumption
test consisting of normality test, heteroskedasticity test and hypothesis testing
performed with partial test (t-test), simultaneous test (F-test) and coefficient of
determination test (R2) with SPSS test tool version 22.0. Based on the results of
the study, it can be concluded that partially the variables of accountability and
transparency have a significant effect on the quality of financial statements during
the Covid-19 pandemic. Then simultaneously the independent variables have a
joint and significant effect on the dependent variables and the test results of the
coefficient of determination of the value of R square (R2) show that the
independent variables have an effect of 61.1%.
Keywords: Accountability, Transparency, Quality of Financial Reports, Covid-19