THE EFFECT OF THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON THE QUALITY OF FINANCIAL REPORTS IN TALUN DISTRICT CIREBON REGENCY

Abstract

Introduction: This study is motivated by the importance of financial statement quality as a form of accountability in village financial management and as an essential element in promoting transparency and accountability in public governance. The implementation of public sector accounting is considered a crucial factor in improving the quality of village government financial reports. Methods: This study aims to examine the effect of public sector accounting implementation on the quality of financial statements in village governments in Talun District, Cirebon Regency. A quantitative approach with a descriptive-associative design was employed in this research. Primary data were collected through questionnaires distributed to 55 village officials directly involved in financial management activities. The sample was selected using purposive sampling techniques. Data analysis was conducted using IBM SPSS simple linear regression. Results: The findings reveal that the implementation of public sector accounting has a positive and statistically significant effect on financial statement quality, as indicated by a t-value of 2.610 and a significance level of 0.045 (<0.05). These results suggest that better implementation of public sector accounting principles contributes to the production of more reliable, transparent, and accountable financial reports. Therefore, village governments are encouraged to enhance the competence of village officials, strengthen internal control systems, and optimize public sector accounting practices to support the realization of good governance. Keywords: Financial Statement , Public Sector Accounting,