Local government administration systems and local government accounting information needs: is there a mismatch?

Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.

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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i1.4209 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Debby Christin Sihasale ◽

Sulistyo Sulistyo ◽

Supami Wahyu Setiyowati

Keyword(s):

Regression Analysis ◽

Local Government ◽

Accounting Information ◽

Financial Statements ◽

Primary Data ◽

Financial Reports ◽

Accounting Information Systems ◽

Government Accounting ◽

The Government

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports

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The Effect of the Adoption of Government Accounting Standards, Apparatus Competence and Accounting Information System on the Quality of Local Government Financial Reports

Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020) ◽

10.2991/aebmr.k.210220.057 ◽

2021 ◽

Author(s):

Dewi Muliyati ◽

Andi Mattulada Amir ◽

Femilia Zahra ◽

Ridwan ◽

Nina Yusnita Yamin ◽

...

Keyword(s):

Information System ◽

Local Government ◽

Accounting Information ◽

Accounting Standards ◽

Financial Reports ◽

Accounting Information System ◽

Government Accounting

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PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, SISTEM INFORMASI AKUNTANSI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH KABUPATEN SUMBAWA

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v4i1.1880 ◽

2016 ◽

Vol 4 (1) ◽

pp. 30

Author(s):

Sadad ◽

Endar Pituringsih ◽

M Irwan

Keyword(s):

Organizational Culture ◽

Information Systems ◽

Local Government ◽

Organizational Performance ◽

Leadership Style ◽

Accounting Information ◽

Accounting Standards ◽

Accounting Information Systems ◽

Government Organizations ◽

Government Accounting

This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire formDistribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regression method with SPSS version 18.0.Results based on test data analysis showed that the variables t Cultural organizations and government accounting standards significant positive effect on the performance of local government organizations Sumbawa.While the leadership style variable and accounting information systems showed no effect on organizational performance at local government district, Sumbawa. Based on the value of the F test showed that the variables of organizational culture , leadership style , accounting information systems and accounting standards of government influence simultaneously on the performance of local government organizations Sumbawa.

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