LOCAL GOVERNMENT MANAGEMENT STRATEGY FOR ACHIEVING THE QUALITY OF GOVERNMENT FINANCIAL REPORTS IN EAST KALIMANTAN, INDONESIA

Abstract The purpose of this study is to determine the effect of each exogenous variable on the endo- genous variables, both direct and indirect effects. This research method uses quantitative struc- tural equation modeling (SEM). The results of this study show that auditor qualifications have a positive effect on auditor integrity, auditor independence has a positive effect on auditor integrity, auditor professional skills have a positive effect on auditor integrity, auditor ethics have a positive effect on auditor integrity. impact on the auditor's integrity. auditor honesty, auditor accuracy has a positive effect on auditor honesty, auditor competence has a positive effect on auditor accuracy, auditor independence has a positive effect on auditor accuracy, auditor professionalism has a positive effect on auditor accuracy, auditor ethics has a positive effect on auditor accuracy. auditor accuracy, auditor integrity has a positive effect on auditor accuracy and auditor integrity has a positive effect on the quality of audit decisions and auditor accuracy has a positive effect on auditor accuracy. quality of audit decisions. The conclusion is that both exogenous and intermediate variables have direct effects on auditor honesty and accuracy and indirect effects on endogenous variables of financial reporting quality through auditor honesty and accuracy.