Effect of APIP Capability in the Framework of the Internal Audit Capability Model, and SPIP Maturity on the Quality of Local Government Financial Statement(Study on Local Government in West Java Province)

This study aims to determine whether APIP capabilities within the framework of the internal audit capability model and SPIP maturity affect the quality of local government financial reports. The research method used in this study is the explanatory method. The population in this study is the Regional Government in the area of West Java Province, the population in this study were 28 Regional Governments. While the analytical method used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver.21.00. Based on the results of the study show that the APIP Capability and SPIP Maturity significantly influence the Quality of Regional Government Financial Reports.