The purpose of this study is to examine and provide empirical evidence regarding
the Influence of Government Accounting Standards and Financial Management
Implementation on the Quality of Financial Reports at the Financial and
Development Supervisory Agency (BPKP) in Sumatra. The research design used
in this study is Descriptive Quantitative. The population and sample for this
research consist of financial employees working at BPKP in Sumatra who are
involved in financial management, including 1 person as the Official in Charge of
Payment Order (PPSPM) and 2 Financial Management Staff, resulting in a sample
of 30 individuals. The data analysis techniques employed in this research include
Descriptive Statistics, Data Quality Tests (Validity and Reliability Tests),
Multiple Linear Regression Analysis, and Hypothesis Testing (R2 Test, t-Test,
and F-Test). The results of this study indicate that the implementation of
government accounting standards and the implementation of financial
management have an impact on the quality of financial reports at BPKP in
Sumatra.