THE EFFECT OF INTELLECTUAL INTELLIGENCE, UNDERSTANDING OF GOVERNMENT ACCOUNTING STANDARDS AND USING INFORMATION TECHNOLOGY IN QUALITY OF VILLAGE GOVERNMENT FINANCIAL STATEMENTS

Abstract This study aims to examine and obtain empirical evidence regarding the Effects of Intellectual Intelligence, Understanding of Government Accounting Standards and Utilization of Information Technology on the Quality of Village Government Financial Reports (Study of Villages in Petang District). Data sources used in this study are primary and secondary data. Primary data were obtained from questionnaire answers distributed directly to respondents, while secondary data from third parties and documents. The population in this study is the village administration apparatus in Petang District. Determination of the sample is done using purposive sampling technique, obtained a sample of 35 respondents. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis of this study found Intellectual Intelligence, Understanding of Government Accounting Standards and the Use of Information Technology has a positive effect on the Quality of Financial Statements of Village Governments in Petang District. Keywords: Intellectual intelligence, government accounting standards, information technology, quality of financial statements