Pengaruh Implementasi Sistem Akuntansi Berbasis Akrual dan Pengelolaan Anggaran terhadap Kualitas Laporan Keuangan Dinas Pekerjaan Umum Brebes

The purpose of this study was to determine and analyze the effect of the implementation of an accrual-based accounting system and budget management on the quality of financial reports at the Brebes Public Works Department, both partially and simultaneously. The study population consisted of 181 employees. The Slovin formula was used for sampling with a 5% leeway rate, using an incidental sampling technique, for 125 employees. The theoretical basis used was agency theory, financial report quality, the implementation of an accrual-based accounting system, and budget management. Primary data were obtained from respondents' questionnaire responses related to the research variables. Hypothesis testing was conducted using multiple linear regression analysis using SPSS. The results showed that the implementation of an accrual-based accounting system and budget management significantly affected the quality of financial reports, both partially and simultaneously, at the Brebes Public Works Department.