scholarly journals Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang)

2019 ◽  
Vol 2 (1) ◽  
pp. 21
Author(s):  
Pancawati Hardiningsih ◽  
Rachmawati Meita O. ◽  
Ceacilia Srimindarti ◽  
Ida Kristiana
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Scale Model ◽  
Survey Method ◽  
Analysis Technique

<p class="Default"><em>This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.</em></p>

scholarly journals DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT

2018 ◽  
Vol 2 (2) ◽  
pp. 271-290
Author(s):  
Andi Permana Putra ◽  
Akram Akram ◽  
Hermanto Hermanto
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Finance Management

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

scholarly journals Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD)

2019 ◽  
pp. 434
Author(s):  
I Gede Iswara Yudhasena ◽  
I G. A. M. Asri Dwija Putri
Keyword(s):  
Organizational Culture ◽  
Organizational Performance ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Analysis Technique ◽  
Good Government ◽  
Government Governance

The Regional Devices Organization (OPD) of Karangasem Regency needs to pay attention to the application of the principles of Good Government Governance (GGG), internal control and organizational culture to improve regional organizational performance (OPD). This study aims to obtain empirical evidence of the effect of GGG, internal control and organizational culture on regional organizational performance (OPD) in Karangasem Regency. The method of data collection in this study is the survey method using questionnaire techniques. The sampling method uses a saturated sampling technique. The sample used amounted to 3 employees in each regional device organization (OPD) with a total number of 32 (OPD). The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the effect of GGG, internal control and organizational culture has a positive effect on the performance of regional organizational organizations (OPD) in Karangasem Regency. Keywords: Good Government Governance, internal control, organizational culture, Regional Organizational Performance (OPD).

scholarly journals The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

2021 ◽  
Vol 1 (12) ◽  
Author(s):  
Anthon S.Y. Kerihi ◽  
Yohanes Demu ◽  
Herly M. Oematan
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Three Dimensions ◽  
Primary Data ◽  
Government Governance

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

scholarly journals Kepribadian, Motivasi, Dukungan Keluarga dan Pendidikan terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi

2021 ◽  
Vol 31 (2) ◽  
pp. 324
Author(s):  
Cokorda Bagus Wiadnyana Putra ◽  
I Wayan Ramantha
Keyword(s):  
Family Support ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Entrepreneurship Education ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Accounting Students ◽  
Survey Method ◽  
Economic Motivation ◽  
Analysis Technique

This research was conducted to determine the influence of personality, motivation consisting of career and economic motivation, family support, accounting education and entrepreneurship education on the interest in entrepreneurship in regular accounting students majoring in the Faculty of Economics and Business, Udayana University. The population in this study were students majoring in regular accounting, class 2016. Methods of determining the sample using saturated sampling technique. The sample in this study amounted to 120 people. The data collection method is a survey method with a questionnaire. The data analysis technique is the classical assumption test and multiple linear regression analysis. Based on the results of the analysis, it was found that personality, motivation which includes career and economic motivation, family support, accounting education, and entrepreneurship education have a positive effect on students interest in entrepreneurship in the Bukit regular accounting major. Keywords: Personality; Motivation; Endorsement; Education; Entrepreneurship.

scholarly journals Pengaruh Pengelolaan Keuangan Daerah dan Sistem Pengendalian Internal Pemerintah terhadap Kinerja Pemerintah Daerah Kabupaten Bogor

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Imelda Sari ◽  
Asep Asrudin Fiqri
Keyword(s):  
Control System ◽  
Local Government ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Government

The objectives of the research are to find out empirical evidence of the the effect of Local Financial Management and Internal Control System Government (SPIP) on Local Government Performance. This research was conducted at the Regional Device Work Unit (SKPD) in Bogor Regency, is West Bogor District. Each District of West Bogor taken three respondents namely the government, economic and administrative sections. The data used in this study is primary data obtained by distributing questionnaires directly to 41 respondents by using purposive sampling technique. Data analysis technique used in this research is Multiple Regression (Multiple Regression). The results of this study indicate that the Regional Financial Management and Government Internal Control System have a positive effect on the Performance of Local Government.

scholarly journals PENGARUH GOOD GOVERNMENT, PENGENDALIAN INTERN, DAN BUDAYA TRI HITA KARANA PADA KINERJA ORGANISASI PERANGKAT DAERAH DI KABUPATEN KARANGASEM

2020 ◽  
pp. 300
Author(s):  
Ni Gusti Putu Wirawati ◽  
I Dewa Nyoman Badera ◽  
I. G. A. M. Asri Dwija Putri
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Good Government ◽  
Government Governance ◽  
Positive Effect ◽  
Collection Methods

This research aims to examine the effect of good government governance, internal control, Tri Hita Karana culture on the Performance of Regional Apparatus Organization. This research was conducted in Karangasem Regency with 96 respondents from the regional apparatus. Determination of the sample using non-probability sampling with saturation sampling technique. Data collection methods were carried out using questionnaires and data analysis technique using multiple linear regression analysis. The results of this research indicate that the variables of government governance, internal control, Tri Hita Karana culture have a positive effect on the Performance of Regional Apparatus Organization in Karangasem Regency.

scholarly journals PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Muhammad T. Soleman ◽  
Winston Pontoh ◽  
Novi S. Budiarso
Keyword(s):  
Local Government ◽  
Linear Regression Analysis ◽  
Research Result ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Development Planning ◽  
Primary Data ◽  
Regional Government ◽  
Planning Agency ◽  
Analysis Technique

This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements.

scholarly journals Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa

2020 ◽  
Vol 9 (2) ◽  
pp. 61
Author(s):  
Putu Ayu Armelia ◽  
Made Arie Wahyuni
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Consultative Body ◽  
The Village

This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.

scholarly journals Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)

2018 ◽  
Vol 2 (02) ◽  
pp. 121
Author(s):  
Noer Panca Mutawwab ◽  
Mohamad Djasuli ◽  
Muhammad Syam Kusufi
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting System ◽  
The Government ◽  
Positive Effect

<p><em>There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief  and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government </em><em>a</em><em>pparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on  the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement.</em><em> </em><em></em></p><strong><em>Keywords: </em></strong><em>quality of financial statement, the Organization of Local Government (OPD)</em>

scholarly journals Determinan Kualitas Laporan Keuangan

2020 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Wiwik Pratiwi ◽  
Utami Diyah Lestary
Keyword(s):  
Information Technology ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Technique ◽  
Accrual Basis ◽  
Basis Method

This research is in the context of understanding the extent to which human resource competencies, the use of information technology and the application of the accrual basis method affect the quality of financial statements. The population of this research is companies in the Central Jakarta and East Jakarta areas using primary data. The sampling technique in this research uses the stratified random sampling method in which the population has heterogeneous members with disproportionate strata. Multiple linear regression analysis as a data analysis technique. The results of this research indicate that the competence of human resources, the use of information technology and the application of the accrual basis method either partially or simultaneously have a positive and significant effect on the quality of financial statements

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