Utilization of Information Technology to Increase Human Resources Capacity and Internal Control Systems on Local Government Financial Reporting Information

This study aims to examine the influence of several factors (human resources quality, information technology utilization, internal control systems and organizational commitments) on the quality of the financial information of local government in Manokwari. Type of data uses in this research is primary data which have been obtained from questionnaires which are directly distributed to the respondents who are the head and the staffs of accounting division on financial and asset management services area (BPKAD) of Manokwari. The number of population and study sample was 46 people. Sampling using sampling methods saturated. This research data analysis method is multiple linear regression. Results of this study can be conclude that the human resources quality, internal control systems and organizational commitments have a significant positive effect on the quality of local government financial reporting information, while the use of information technology utilization does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.

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ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon

Jurnal REKSA Rekayasa Keuangan Syariah dan Audit ◽

10.12928/j.reksa.v3i2.32 ◽

2018 ◽

Vol 3 (2) ◽

pp. 150

Author(s):

Deasy Hary Rahman Puspita ◽

Dewi Amalia

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Financial Reporting ◽

Internal Control ◽

Research Use ◽

Technology Utilization ◽

Main Requirement ◽

Independent Variable

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.

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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta)

TEKUN: Jurnal Telaah Akuntansi dan Bisnis ◽

10.22441/tekun.v8i1.2595 ◽

2018 ◽

Vol 9 (1) ◽

Author(s):

Siti Chodijah ◽

Nurul Hidayah

Keyword(s):

Information Technology ◽

Local Government ◽

Control Systems ◽

Financial Reporting ◽

Internal Control ◽

Provincial Government ◽

Primary Data ◽

Simultaneous Test ◽

Quantitative Descriptive

ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords: Quality of local government financial reporting, use of information technology, internal control systems.

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Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) ◽

10.21013/jmss.v8.n1.p4 ◽

2017 ◽

Vol 8 (1) ◽

pp. 31

Author(s):

Nurmiati Irvan ◽

Abdul Rahman Mus ◽

Muhammad Su'un ◽

Mukhlis Sufri

Keyword(s):

Information Technology ◽

Control System ◽

Local Government ◽

Human Resources ◽

Control Systems ◽

Internal Control ◽

Financial Management ◽

Good Governance ◽

Management Performance ◽

Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi). Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance.

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Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

10.31227/osf.io/njzsy ◽

2017 ◽

Author(s):

Nurmiati Irvan ◽

Abdul Rahman Mus ◽

Muhammad Su'un ◽

Mukhlis Sufri

Keyword(s):

Information Technology ◽

Control System ◽

Local Government ◽

Human Resources ◽

Control Systems ◽

Internal Control ◽

Financial Management ◽

Good Governance ◽

Management Performance ◽

Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi). Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance

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Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat

Indonesia Accounting Journal ◽

10.32400/iaj.28818 ◽

2020 ◽

Vol 2 (2) ◽

pp. 148

Author(s):

Een Samawati Miharja ◽

Lilik Handajani ◽

Lalu M. Furkan

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Agency Theory ◽

Financial Reporting ◽

Internal Control ◽

Civil Servants ◽

Financial Information ◽

Financial Control ◽

Purposive Sampling

This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting.

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Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.274 ◽

2018 ◽

Vol 26 (2) ◽

pp. 131-143

Author(s):

Marlinawati Marlinawati ◽

Dewi Kusuma Wardani

Keyword(s):

Information Technology ◽

Control System ◽

Human Resources ◽

Financial Reporting ◽

Internal Control ◽

Positive Influence ◽

Internal Control System ◽

Speed Up ◽

Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v4i2.2919 ◽

2016 ◽

Vol 4 (2) ◽

pp. 145

Author(s):

Nur Laila Yuliani ◽

Barkah Susanto ◽

Farida Farida

Keyword(s):

Information Technology ◽

Organizational Commitment ◽

Human Resources ◽

Financial Reporting ◽

Internal Control ◽

Partial Least Square ◽

Least Square ◽

Factors Affecting ◽

Supporting System ◽

Positive Effects

This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.

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Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

Academic Journal of Interdisciplinary Studies ◽

10.36941/ajis-2020-0026 ◽

2020 ◽

Vol 9 (2) ◽

pp. 89

Author(s):

Bambang Jatmiko ◽

Dadang Irawan ◽

Zaky Machmuddah ◽

Titi Laras

Keyword(s):

Information Technology ◽

Local Government ◽

Financial Reporting ◽

Internal Control ◽

Financial Statements ◽

Financial Supervision ◽

Regional Government ◽

Process Data ◽

Quality Of Information

The purpose of this study is to test and empirically prove the influence of human resource capacity, the application of government accounting standards, the use of information technology, internal control systems, and financial supervision on the quality of information on local government financial statements. The problem in this study is that the quality of information on local government financial reports is still uneven, and the level of compliance with laws and regulations regarding local government financial reporting is lacking. The standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. The population in this study is the Regional Government of Brebes Regency with a sample of 40 SKPD offices, and the determination of the sample is based on purposive sampling with the criteria for officials of each SKPD who have authority over the recording, preparation, and reporting of local government finances. The application used to process data in SPSS 25. The method used is the classical assumption test, hypothesis testing, and multiple regression analysis. The results of this study indicate that the Capacity of Human Resources and the Government's Internal Control System has a positive effect on the Quality of Information on the Regional Government's Financial Statements. Application of SAP, Utilization of Information Technology, and Financial Oversight do not affect the Quality of Information on Regional Government Financial Statements.

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Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS ◽

10.37394/23207.2021.18.113 ◽

2021 ◽

Vol 18 ◽

pp. 1218-1222

Author(s):

Petrus Peleng Roreng ◽

Mira Bandhaso ◽

Christina Jeane Tandirerung

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

City Government ◽

Accounting System ◽

Financial Reports ◽

Regional Work ◽

Positive Effect

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

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