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"ABSTRAKPolicy of budget management of the State General Treasurer of Others Expenditure Budget (BA 999.08) is one of the policies that taken by the Minister of Finance of Indonesia as fiscals manager to execute one of the State Treasurer function in the management of the state budget as the purpose of provisions in the Package of Act on Finance State along with the operational regulations. Because of the characteristics that are different from the general state budget management, Minister of Finance has given the authority to regulate further discretionarie policy related to budget management of the State General Treasurer of Others Expenditure Budget. The implementation of policy in the management of the General Treasurer of Others Expenditure Budget needs to be done according to the rules of the legislation and adhere to the General Principles of Good Governance (AUPB) also the principles of public finance management in order to meet the state budget management aspects of effective and efficient, transparent, fair, professional, and also accountable in the corridors of state law."

"ABSTRACTLaporan keuangan pemerintah merupakan wujud akuntabilitas pengelolaan keuangan negara. Penelitian ini bertujuan menganalisis faktor yang mempengaruhi kualitas laporan keuangan pemerintah dengan menggunakan variabel kualitas pengelolaan anggaran dan pengendalian internal pemerintah. Penelitian ini mengobservasi 52 data yang meliputi periode tahun 2015-2017 menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kualitas pengelolaan anggaran dan pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pemerintah pusat.

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ABSTRACTThe governments financial statement represents the states financial management accountability. This research aims to analyze the factors that influence the quality of the states financial statement using the variables of the states budget management quality and internal audit. This research observed 52 data that covered the period of 2015-2017 using the multiple linear regression analysis. Results of the research suggest that the quality of budget management quality and internal audit has a positive effect on the central governments financial statement quality."