scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEKUATAN KOERSIF TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2014 ◽  
Vol 2 (1) ◽  
pp. 276
Author(s):  
Budi S Purnomo
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Positive Influence ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Internal Control System

This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.

scholarly journals The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

2021 ◽  
Vol 06 (06) ◽  
Author(s):  
Sunardi . ◽  
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
City Governments ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

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

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.

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 Revisiting the determinants of local government performance

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1751-1756 ◽  
Author(s):  
Frida Magda Sumual ◽  
David Paul Elia Saerang ◽  
Herman Karamoy ◽  
Hendra N. Tawas
Keyword(s):  
Control System ◽  
Local Government ◽  
Public Participation ◽  
Internal Control ◽  
Financial Management ◽  
Government Performance ◽  
Public Accountability ◽  
Financial Reports ◽  
Internal Control System

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

2021 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Nilawati Nilawati ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 2 (1) ◽  
pp. 17-35
Author(s):  
Istiqomah Shinta Philadhelphia ◽  
Sri Suryaningsum ◽  
Sriyono Sriyono
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial. Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports.   Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah. Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI)

2021 ◽  
Vol 1 (1) ◽  
pp. 53-61
Author(s):  
Fauziah Nur Purwaningsih ◽  
Mekar Meilisa Amalia
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Company Performance ◽  
Financial Reports ◽  
Normality Test ◽  
Internal Control System ◽  
Saturated Sample

A very important part of the company's operational management that reflects thecondition of the company's performance is internal control. Effective internalcontrol can help companies safeguard company assets, ensuring the availability ofaccurate financial reports. To determine the internal control system affectscompany performance at CV. Sukses Abadi is the goal of this study. Quantitativeresearch is a type of this research. The saturated sample is a sampling techniquefor this study. The analysis method used in this research is descriptive analysismethod and simple linear regression analysis were the tests carried out includevalidity, reliability, classical assumption tests (normality test, heteroscedasticitytest), partial test (t-test) and to determine the relationship between each variableusing correlation coefficient analysis. The results of the study explained that thecorrelation value (R) was 0.561. From the output, the coefficient of determination(R Square) is 0.330, which means that the influence of the independent variable(internal control system) on the dependent variable (company performance) is33.00% and the rest is 67.00%. Furthermore, the results of research on theinfluence of internal control systems on company performance at CV Sukses Abadican conclude that there is a significant and positive influence of internal control oncompany performance at CV. Sukses Abadi in Deli Serdang Regency which isshown based on the results of the t value of 2.054> t table of 2.048 and a probabilityvalue of 0.049 <0.05 means that the better internal control carried out by themanagement of CV. Sukses Abadi, the higher the company's performance

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Erwin Siahaya ◽  
Meinarni Asnawi ◽  
Paulus K. Allo Layuk
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

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