PENGARUH KOMITMEN ORGANISASIONAL, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Survey Pada SKPD Sumbawa Dan Sumbawa Barat)

2017 ◽  
Vol 4 (2) ◽  
pp. 67
Author(s):  
Lukmanul Hakim ◽  
Thatok Asmony ◽  
Biana Adha Inapty
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Internal Control ◽  
Sampling Technique ◽  
Positive Influence ◽  
P Value ◽  
Linear Regression Method ◽  
Managerial Performance ◽  
Internal Control System

<pre><em>This study was conducted to examine the effect of organizational commitment</em><em>,</em><em> the internal control system of government</em><em>,</em><em> and the leadership style of the performance of managerial work unit area in Sumbawa and Sumbawa Regency Government of West</em><em>. </em><em>The</em><em> </em><em>sampling technique used purposive sampling.</em><em> </em><em>The</em><em> data were analyzed using multiple linear regression method. Results based on test data analysis showed that the p-value variable organizational commitment and internal control system of government has positive influence on managerial performance</em><em>. </em><em>While the leadership style variable did not show any effect on managerial performance</em><em>. </em><em>Based on the value of the F test showed that the variables of organizational commitment</em><em>, </em><em>the internal control system of government and leadership style were simultaneously had positive effect on managerial performance.</em><em></em></pre>

scholarly journals Pengaruh gaya kepemimpinan dan system Pengendalian intern terhadap anggaran berbasis Kinerja pada blu universitas mataram

2015 ◽  
Vol 1 (2) ◽  
Author(s):  
Sri Wahyulina ◽  
Biana Adha Inapty
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Service Agency ◽  
Internal Control System ◽  
The University

This study aimed to examine the influence of leadership style and internal control system to the implementation of Performance-based budgeting. The study population is an administrative officer who works at the University BLU environment. The sampling technique in this research using purposive sampling method, which is only the employees associated with the implementation of performance-based budgeting, starting from preparation to budget accountability. Data obtained by distributing questionnaires to 50 respondents who fit into the criteria of the samples. Analysis of data using Multiple Linear Regression Analysis. The results showed that the style of leadership and internal control system has positive influence on the implementation of performance-based budgeting. The better the leadership style accepted by subordinates, and the better the internal control system implemented in the management of financial institutions, the better the application of performance-based budgeting at the University of Mataram BLU. The implications of this study can explain the importance of leadership style factors, and internal control system in supporting the implementation of performance-based budgeting. As explained in the Theory X and Y.Keywords : performance-based budgeting, leadership style, internal control system, Public service agency.

PENGARUH SISTEM PENGENDALIAN INTERN, BUDAYA ORGANISASIONAL, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

2016 ◽  
Vol 4 (1) ◽  
pp. 18
Author(s):  
Iwan Satriawan ◽  
Ahmad Rifa'i ◽  
Muaidy Yasin
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Technique ◽  
Linear Regression Method ◽  
Independent Variables ◽  
Internal Control System

<p><em>This study aims to examine the effect of the internal control system, organizational culture, and human resources to the quality of financial reporting. The research variables consist of independent variables, the internal control system (X1), organizational culture (X2), and human resources (X3), and the dependent variable is the quality of financial reporting. The study population were employees of financial operators on the Sumbawa Regency SKPD scope. Samples were taken using probability sampling technique, which is proportional stratifiet random sampling, which is composed of the Finance Administration, Head of Sub Division of Finance, and Treasurer Expenditure.</em></p><em>Distribution of the questionnaire were 63 copies, and all of them can be used and analyzed. Processing and analysis of data using multiple linear regression method. Partial assay results indicate that the system of internal control, and human resources have a significant effect on the quality of financial reporting. While the organizational culture not significant effect on the quality of financial reporting. Simultaneous test results show the system of internal control, organizational culture, and human resources have a significant effect on the quality of financial reporting. In the measurement of the independent variables the model goodness of internal control systems, organizational culture, and human resources can explain the dependent variable quality of financial reports by 46% and the balance of 54% is explained by other variables not included in the regression models were constructed.</em>

scholarly journals Determinan Ketepatanwaktu Pelaporan Keuangan Pada Organisasi Perangkat Daerah Dengan Sistem Pengendalian Intern Sebagai Pemoderasi

2021 ◽  
Vol 31 (11) ◽  
pp. 2895
Author(s):  
Baiq Muslihan Hidni ◽  
Budi Santoso ◽  
Endar Pituringsih
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Financial Reporting ◽  
Internal Control ◽  
Insignificant Effect ◽  
Internal Control System ◽  
Research Population

This study aims to analyze the effect of organizational commitment, leadership style and SAKD on the timeliness of financial reporting with the internal control system as a moderating variable. The research population is the accounting staff at 38 OPDs of West Nusa Tenggara Province. The results show that organizational commitment has a positive and significant effect on the timeliness of financial reporting. Leadership style and SAKD have a positive and insignificant effect on the timeliness of financial reporting. While the internal control system is not able to strengthen the influence of organizational commitment, leadership style, and SAKD on the timeliness of financial reporting. Keywords : Timeliness of Financial Reporting; Organizational Commitment; Leadership Style; SAKD; Internal Control System.

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.

Managerial Performance at Universitas Negeri Manado in Terms of Internal Control System Implementation and Organizational Commitment

Society ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 650-662
Author(s):  
Cecilia Lelly Kewo
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Internal Control ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Analysis Method ◽  
System Implementation ◽  
Managerial Performance ◽  
Internal Control System ◽  
Positive Effect

This research examines the internal control system implementation and organizational commitment effects on managerial performance at Universitas Negeri Manado empirically. This research uses the descriptive quantitative method, while the analysis method uses descriptive analysis. This research uses primary data by collecting research instruments in questionnaires, observation, and interviews. The target population is the management and staff of Universitas Negeri Manado. The sampling method using simple random sampling and the number of questionnaires that meet the processed requirements is 75 questionnaires. This research uses IBM SPSS Statistics software to test the collected data. Hypothesis testing uses the path analysis method. This research shows that internal control system implementation has a significant positive effect on managerial performance. Likewise, organizational commitment partially has a positive effect on managerial performance. Overall, internal control system implementation and organizational commitment positively and significantly affect managerial performance at Universitas Negeri Manado.

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.

THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT

2020 ◽  
Vol 18 (3) ◽  
pp. 522-532
Author(s):  
Enni Savitri ◽  
◽  
Andreas Andreas ◽  
Volta Diyanto ◽  
Tatang Ary Gumanti ◽  
...  
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Internal Control ◽  
Financial Management ◽  
Internal Control System

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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.

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