scholarly journals Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram)

2017 ◽  
Vol 6 (2) ◽  
pp. 207
Author(s):  
Triko Slamet ◽  
Busaini . ◽  
Nur Fitriyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Organizational Commitment ◽  
Human Resource ◽  
Internal Control ◽  
Financial Statements ◽  
Positive Influence ◽  
Technology Utilization ◽  
Internal Control System

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Kotamobagu

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Siska Marini Pilander ◽  
David Paul Saerang ◽  
Hendrik Gamaliel
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

Abstract. Government financial statement is essentially a form of government accountability to the folk for the management public fund. Therefore, government shall prepare the financial statements in accordance with qualitative characteristics which are relevant, reliable, comparable, and understandable. Government Accounting Standard implementation (X1) Internal control system (X2), human resource competency (X3), and utilization of information technology (X4) allegedly affect the quality of financial statements.This research aims to examine the effect of implementation of the government accounting standards, internal control system, human resource competency, and utilization of information technology against the financial statements of the government of Kotamobagu city. This study used a primary type of data, and data were collected by questionnaires. There were 98 respondents from 44 SKPDs in Kotamobagu city government. Data were analysed by multiple liniar regression analysis, including validity data, test of data reliability, and classical assumption test. The data analysis was run by Statistical Product and Services Solution (SPSS) software version 22nd. As the result, it shows that the implementation of government accounting standards, internal control system, human resource competency, and utilization of information technology influence the quality of government financial statements of Kotamobagu city positively and significantly.  Keywords:   Implementation  of    government  accounting  standards,   internal  control system,    human    resource   competency,   utilization of  information   technology,   and  financial   statements   quality. Abstrak. Laporan keuangan pemerintah pada hakekatnya merupakan suatu bentuk pertanggungjawaban pemerintah kepada rakyat atas pengelolaan dana publik sehingga pemerintah wajib menyusun laporan keuangan sesuai dengan karakteristik kualitatif yakni relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan adalah penerapan standar akuntansi pemerintahan (X1), sistem pengendalian intern (X2), kompetensi sumber daya manusia (X3), dan pemanfaatan teknologi informasi (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian intern, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada pemerintah Kota Kotamobagu. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 98 responden yang terdapat pada 44 SKPD di pemerintah Kota Kotamobagu. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statistical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu.Kata Kunci: Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Kotamobagu

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Siska Marini Pilander ◽  
David P E Saerang ◽  
Hendrik Gamaliel
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

Abstract. Government financial statement is essentially a form of government accountability to the folk for the management public fund. Therefore, government shall prepare the financial statements in accordance with qualitative characteristics which are relevant, reliable, comparable, and understandable. Internal control system (X1), human resource competency (X2), and utilization of information technology (X3) allegedly affect the quality of financial statements.This research aims to examine the effect of implementation of the government accounting standards, internal control system, human resource competency, and utilization of information technology against the financial statements of the government of Kotamobagu city. This study used a primary type of data, and data were collected by questionnaires. There were 98 respondents from 44 SKPDs in Kotamobagu city government. Data were analysed by multiple liniar regression analysis, including validity data, test of data reliability, and classical assumption test. The data analysis was run by Statistical Product and Services Solution (SPSS) software version 22nd. As the result, it shows that the implementation of government accounting standards, internal control system, human resource competency, and utilization of information technology influence the quality of government financial statements of Kotamobagu city positively and significantly. Keywords: Implementation of government  accounting  standards, internal  control system, human resource competency, utilization of  information   technology, and financial statements quality.Abstrak. Laporan keuangan pemerintah pada hakekatnya merupakan suatu bentuk pertanggungjawaban pemerintah kepada rakyat atas pengelolaan dana publik sehingga pemerintah wajib menyusun laporan keuangan sesuai dengan karakteristik kualitatif yakni relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan adalah penerapan standar akuntansi pemerintaan (X1), sistem pengendalian intern (X2), kompetensi sumber daya manusia (X3), dan pemanfaatan teknologi informasi (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian intern, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada pemerintah Kota Kotamobagu. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 98 responden yang terdapat pada 44 SKPD di pemerintah Kota Kotamobagu. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statistical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu.Kata Kunci: Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH

2018 ◽  
pp. 477
Author(s):  
I Wayan Subrata ◽  
Gerianta Wirawan Yasa ◽  
Ida Bagus Putra Astika
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Technology Utilization ◽  
Internal Control System

This research aimed to get empirical evidence of the effect of the internal control system, human resource ability and information technology utilization on quality of local government assets report. The amount of samples in this research were 42 work units (SKPD) on Gianyar local government, that selected by purposive sampling method. The data about internal control systems, human resource ability and information technology utilization was collected by the use of questionnaire, while the data about quality of local government assets report was collected by evaluate the compliance level of assets report with established criteria based Permendagri No. 17 in 2007. The analysis technique used is multiple linear regression analysis. The result of analysis showed that the internal control system, human resource ability and information technology utilization has positive effect on quality of local government assets report.

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

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.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

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

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.

scholarly journals THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS BASED ON AKRUAL, USING INFORMATION TECHNOLOGY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATION COMMITMENT TO QUALITY OF CENTRAL GOVERNMENT FINANCIAL REPORT

2018 ◽  
Vol 1 (2) ◽  
pp. 203
Author(s):  
Januarti Tiurmaida
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Central Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Report ◽  
Government Accounting ◽  
Internal Control System

The purpose of this study is to determine the effect of the implementation of Accounting Standards Based on Accrual Government, Utilization of Information Technology, Government Internal Control System, and Organizational Commitment to the quality of Central Government Financial Report. Central Government Financial Report is an accountability report on budget execution by Ministry / Institution. The population of research is conducted on the Ministry / Institution, with data acquisition by distributing questionnaires to the compilers of financial statements. The use of method in this research is quantitative with causal relation which is research to know influence between one independent variable (Accrual Based Government Accounting Standards, Information Technology, Government Internal Control System and Organizational Commitment) to dependent variable (Quality of Central Government Financial Report). The results of the study prove that all independent variables positively affect the quality of the Central Government Financial Statements.

scholarly journals PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DESA

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 ControlSystem Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population isthe 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. 

scholarly journals DETERMINAN KUALITAS REVIU DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2017 ◽  
Vol 13 (2) ◽  
pp. 118
Author(s):  
Aditya Maulana ◽  
Ali Djamhuri ◽  
Lilik Purwanti
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
System Quality ◽  
Internal Control System

Abstrak: Determinan Kualitas Reviu dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian ini bertujuan untuk menjelaskan pengaruh dari kompetensi, komitmen organisasi dan sistem pengendalian intern (SPI) terhadap kualitas reviu dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD). Reviu dalam hal ini adalah reviu LKPD. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh kompetensi, komitmen organisasi dan sistem pengendalian intern terhadap kualitas reviu, sedangkan uji terhadap pengaruh kualitas reviu terhadap kualitas LKPD menggunakan analisis regresi linier sederhana. Penelitian dilakukan terhadap aparat pengawas (auditor APIP) pada inspektorat daerah di 8 (delapan) wilayah eks Karesidenan Malang. Hasil penelitian membuktikan bahwa kualitas reviu dipengaruhi oleh kompetensi, komitmen organisasi dan sistem pengendalian intern dan kualitas reviu berpengaruh terhadap kualitas LKPD. Kata kunci: Kompetensi, komitmen organisasi, sistem pengendalian intern, kualitas reviu, kualitas LKPD. Abstract: The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the review and the implication to the quality of local government’s financial statements (LKPD). The review in this context is the review of LKPD. This research used multiple linear regression analysis to examine the effect of competencies, organizational commitment and internal control system to the quality of the review of LKPD, and the test to the effect of quality of the review on the quality of LKPD used simple linear regression analysis. Research objects are the internal auditor of the regional inspectorate on eight areas in ex-Malang residence. The results of the study indicate that the quality of the review affected by the competencies, organizational commitment and internal control system and quality of the review effect the quality of LKPD. Keywords: competencies, organizational commitment, internal control system, quality of the review, quality of local government’s financial statements.

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