Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

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THE FACTORS EFFECT ON THE QUALITY OF FINANCIAL STATEMENTS

Journal of Business Economics ◽

10.35760/eb.2021.v26i3.3728 ◽

2021 ◽

Vol 26 (3) ◽

pp. 237-248

Author(s):

Inneke Agustina ◽

Emmy Indrayani

Keyword(s):

Information System ◽

Control System ◽

Internal Control ◽

Accounting Information ◽

Financial Statements ◽

Partial Least Square ◽

Least Square ◽

Accounting Information System ◽

Internal Control System

Indications of fraud or errors in financial statements cause the information presented to be unreliable, irrelevant, incomparable, and inapplicable. Unqualifiedfinancial statements cannot be used by various parties, especially in corporate decision-making. The quality of financial statements can be created through the application of information technology and internal controls which are effective and efficient. This study aims to analyze how the effect of the accounting information system and internal control system in the Indonesian Television PublicBroadcasting Institute (LPP TVRI). The independent variables used are the Accounting Information System and the Internal Control System. Meanwhile, the dependent variable used is the Quality of Financial Statements. The data were obtained using a questionnaire and analyzed using the Partial Least Square (PLS)method. The sample used in this study was 36 employees who work in the Budget, Accounting and Taxation, and Internal Audit, divisions. The results of this study indicate that the accounting information system has a significant effect on the quality of financial statements. Meanwhile, the internal control system has no significant effect on the quality of financial statements.

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Impact of effective internal control system and information technology on the quality of accounting information system of enterprises in Ho Chi Minh city

Science and Technology Development Journal ◽

10.32508/stdj.v19i4.768 ◽

2016 ◽

Vol 19 (4) ◽

pp. 5-20

Author(s):

Binh Huu Nguyen

Keyword(s):

Information Technology ◽

Information System ◽

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Accounting Information ◽

Accounting Information System ◽

Quality Of Accounting Information ◽

Internal Control System

This study was conducted to examine impact of effective internal control system and information technology on the quality of accounting information system. Data are collected from a survey on 192 accountants, managers, and employees who operate and manage information systems in HCMC in 2014. The author used Cronbach’s Alpha coefficients, EFA methods to assess the reliability, value of scale, and linear regression analysis to test hypotheses. The results of the study show that the quality of an accounting information system is influenced by the effectiveness of internal control system as well as the application level of IT in accounting. These results are expected to offer managers a basis for establishing a quality accounting information system that provide users with quality accounting information.

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PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v5i1.1224 ◽

2020 ◽

Vol 5 (1) ◽

Author(s):

Fiane Rina Sambuaga

Keyword(s):

Control System ◽

Local Government ◽

Human Resource ◽

Internal Control ◽

Sampling Method ◽

Financial Statements ◽

Survey Method ◽

Control Environment ◽

Internal Control System

This study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method inThis study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method in this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant impact on the quality of the financial statements. In contrast, the element of control activities had a positive and significant effect on the quality of the financial statements. However, human resource competencies can moderate the internal control environment on the quality of financial statements. The inverse results found that human resource competencies cannot moderate internal control activities on the quality of financial statements. this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant.

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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH THE EFFECT OF GOVERNMENT INTERNAL CONTROL SYSTEM, HUMAN RESOURCE COMPETENCY, AND ACCOUNTIN

JURNAL SOSIAL HUMANIORA ◽

10.30997/jsh.v11i2.3066 ◽

2020 ◽

Vol 11 (2) ◽

pp. 214

Author(s):

Theophilia Fina Febrione Leiwakabessy

Keyword(s):

Information Systems ◽

Local Government ◽

Control Systems ◽

Human Resource ◽

Internal Control ◽

Accounting Information ◽

Financial Statements ◽

Accounting Information Systems ◽

Internal Control System

This was study aimed to examined the effect of government internal control systems, human resource competencies and the use of accounting information systems on the quality of Local Government Financial Statements. The population of this research are government officer in Kabupaten Maluku Barat Daya. Sampling was conducted using a judgment sampling method and number of samples are 44 respondents. Technique of data collection is survey by using questionnaires. Analysis using multiple regression analysis. The results showed that human resource competence had a positive and significant effect on the quality of local government financial statements. While the government's internal control system and the use of accounting information systems do not significantly affect the quality of local government financial statements.Keywords: Accounting information systems, Government internal control systems, human resource competencies, local government financial statements

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PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18282.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Novtania Mokoginta ◽

Linda Lambey ◽

Winston Pontoh

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Local Governments ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

System Quality ◽

Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara. The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

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INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

JURNAL ILMU EKONOMI & SOSIAL ◽

10.35724/jies.v7i2.506 ◽

2016 ◽

Vol 7 (2) ◽

pp. 100-116

Author(s):

Dina Fitri Septarini ◽

Frans Papilaya

Keyword(s):

Control System ◽

Organizational Commitment ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Financial Statements ◽

Financial Reports ◽

Internal Control System ◽

The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

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Pengaruh Sistem Informasi Akuntansi Retribusi Boarding Pass Pelabuhan Terhadap Sistem Pengendalian Internal

JAS (Jurnal Akuntansi Syariah) ◽

10.46367/jas.v3i2.180 ◽

2019 ◽

Vol 3 (2) ◽

pp. 158-173

Author(s):

Karmila Karmila ◽

Decky Hendarsyah

Keyword(s):

Information System ◽

Control System ◽

Information Systems ◽

Internal Control ◽

Quantitative Methods ◽

Accounting Information ◽

Accounting Information System ◽

Accounting Information Systems ◽

Islamic Perspective ◽

Internal Control System

Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.

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Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v23i1.90 ◽

2018 ◽

Vol 23 (1) ◽

pp. 11-30

Author(s):

Zelda Triyani ◽

Chara Pratami Tidespania Tubarad

Keyword(s):

Information System ◽

Control System ◽

Internal Control ◽

Accounting Information ◽

Field Research ◽

City Government ◽

Primary Data ◽

System Implementation ◽

Accounting Information System ◽

Internal Control System

This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and Metro City Government environment (18 OPD) with 108 respondents determined by purposive sampling method. The data used are primary data collected using questionnaire through field research. Based on statistical analyzing using SmartPLS, this study found that accounting information system and internal control system implementation affects the financial reports of regional device organization (OPD) in the Bandar Lampung and Metro City Government.

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Analisis Pengendalian Internal Atas Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Depo

Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32832/neraca.v13i2.2310 ◽

2018 ◽

Vol 13 (2) ◽

Author(s):

Muhamad Arifialdi ◽

Muhamad Zakie Hanifan ◽

Yudiana .

Keyword(s):

Information System ◽

Control System ◽

Direct Observation ◽

Internal Control ◽

Accounting Information ◽

Internal Controls ◽

Accounting Information System ◽

Internal Control System ◽

Real Picture ◽

Descriptive Method

Bank Rakyat Indonesia (BRI) is one of the largest government-owned bank in Indonesia. To be competitive in the banking world, the company should be able to improve services so that customers can feel satisfied and do not switch to another bank. All companies need cash for operations, but cash is the most sensitive assets against fraud so it needs a good internal control. By doing a good internal control companies can reduce their risk of loss from fraud which may be committed by employees. Internal control system applicable to the accounting information system is very useful to prevent and keep the things that are not desirable. Internal control system can also be used to check for errors that occurred so that it can be used to correct. The purpose of this study is to provide feedback to the company in order to improve security, especially through internal control of cash. This research was conducted with qualitative descriptive method in which the author direct observation to get a real picture of the internal control over the accounting information system cash receipts and disbursements. Results of research on the author to prove that internal controls had been inadequate because it has met the elements in internal control in accordance with the prevailing theories

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