ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN

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

<p><em>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.</em></p>

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir)

2020 ◽  
Vol 8 (2) ◽  
pp. 69
Author(s):  
Siti Puji Rahayu ◽  
Ruhul Fitrios ◽  
Sem Paulus
Keyword(s):  
Organizational Commitment ◽  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Structural Equation ◽  
Sample Selection ◽  
External Pressure ◽  
Partial Least Square ◽  
Least Square ◽  
Regional Government

Abstract: The main objective of this study is to examine the competence of human resources, external pressures, organizational commitment, and internal control systems in the implementation of financial verification in OPD Rokan Hilir using data analysis methods using Structural Equation Modelling-Partial Least Square (SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all Regional Apparaturs Organization(OPD) kabupaten Rokan Hilir. Sample selection used the slovin method as a measuring tool for calculating sample sizes. Respondent in this study are head of offices, employees in the section/unit that manages finance using the application of financial reporting transparency in 40 OPDs in the goverment kabupaten rokan hilir. So the total number of questionnaires tobe distributed is 120. The results of this study indicate that Human Resource Competency, External Pressure, Organizational Commitment, and Internal Control Systems have a positive effect on the Implementation of Transparency in Regional Government Financial Reporting 

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 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

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.

scholarly journals MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKĀH ORGANIZATIONS IN YOGYAKARTA

2019 ◽  
Vol 3 (1) ◽  
pp. 59
Author(s):  
Wirawan Hardinto ◽  
Sigit Handoyo
Keyword(s):  
Internal Control ◽  
Structural Equation ◽  
Reliability And Validity ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Organization Performance ◽  
Positive Relation ◽  
Organization Commitment ◽  
Positive Effects

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.

scholarly journals Pengaruh Perkembangan Karier Dan Kepuasan Kerja Terhadap Komitmen Organisasi

2021 ◽  
Vol 3 (2) ◽  
pp. 453
Author(s):  
Resia Priskila ◽  
Mei Ie
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Career Development ◽  
Human Resources ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Entire Study

Senior High School (SMA) institution is an educational institution that is required to bring out graduates so they can join public universities (PTN) and become prime human resources. So school educational institutions need human resources such as school principals and teachers as organizational wheels to drive activities. To achieve these goals, the school is required to pay attention to the work commitment of the teachers by paying attention to career development variables and job satisfaction, this is based on career development that runs in an organization that can increase their commitment to the organization in achieving organizational goals because the teachers have job satisfaction with the existing job promotion system so as to improve work quality. The purpose of this study was to determine the effect of career development and job satisfaction on organizational commitment in a highschool in Jakarta teachers. Researchers distributed questionnaires to all teachers who teach at a highschool in Jakarta, totaling 55 respondents to be the sample for the entire study. The data analysis method in this research is quantitative method using Structural Equation Modeling (SEM), through the Partial Least Square approach. The results of this study show that career development affects organizational commitment to teachers of a highschool in Jakarta and job satisfaction affects organizational commitment of a highschool in Jakarta teachers. Lembaga institusi Sekolah Menengah Atas (SMA) merupakan lembaga pendidikan yang dituntut untuk menghasilkan lulusan yang unggul agar dapat masuk PTN dan menjadi sumber daya manusia yang unggul. Oleh karena itu, institusi lembaga pendidikan sekolah memerlukan sumber daya manusia sebagai penggerak roda kegiatan seperti kepala sekolah dan guru dalam roda organisasi. Dalam mencapai tujuan tersebut pihak sekolah dituntut untuk memperhatikan komitmen kerja bapak/ibu guru dengan memperhatikan variabel pengembangan karir dan kepuasan kerja. Hal tersebut didasarkan atas pengembangan karir yang berjalan dalam sebuah organisasi dapat meningkatkan komitmen mereka terhadap organisasi dalam mencapai tujuan organisasi karena karyawan bapak/ibu guru memiliki kepuasan kerja dengan adanya sistem promosi jabatan yang ada sehingga meningkatkan kualitas kerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengembangan karir dan kepuasan kerja terhadap komitmen organisasi pada Guru di sebuah SMA di Jakarta. Peneliti menyebarkan kuesioner kepada seluruh bapak/ibu guru yang mengajar di sebuah SMA di Jakarta yang berjumlah 55 responden. Metode analisa data dalam penelitian ini yaitu metode kuantitatif dengan menggunakan Structural Equation Modeling (SEM), melalui pendekatan Partial Least Square, Hasil penelitian ini menunjukkan pengembangan karir berpengaruh terhadap komitmen organisasi pada guru di sebuah SMA di Jakarta dan kepuasan kerja berpengaruh terhadap komitmen organisasi pada guru di sebuah SMA di Jakarta.

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN)

2020 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Ferin Annisa ◽  
Eka Sariningsih ◽  
Muhammad Luthfi
Keyword(s):  
Organizational Commitment ◽  
Human Resources ◽  
Work Environment ◽  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Test Results ◽  
Managerial Performance ◽  
Analysis Technique ◽  
Work Units

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.

scholarly journals PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG

2020 ◽  
Vol 5 (2) ◽  
pp. 152-165
Author(s):  
Abdul Rohman ◽  
Agus Ismaya Hasanudin ◽  
Tri Lestari
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Sampling Method ◽  
Purposive Sampling

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance. The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25

scholarly journals The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting

2021 ◽  
Vol 6 (5) ◽  
pp. 31
Author(s):  
Martina Melissa Loudoe ◽  
Fardinal Fardinal
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.

scholarly journals PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN ACEH SELATAN)

2020 ◽  
Vol 5 (2) ◽  
pp. 172-181
Author(s):  
Agung Muhammad Arighi ◽  
Darwanis Darwanis
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Capacity Utilization ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Variable Capacity ◽  
Independent Variable ◽  
Detailed Questionnaire

This research aims to test the influence of human resources Capacity, utilization of information technology as well as internal control against the timeliness of financial reporting village. The population in this research is the entire village in Aceh Selatan Regency. Sampling techniques in the study is simple random sampling. The research of using primary data obtained through the filling of the questionnaire. The data collected as many as 73 a detailed questionnaire from the 260 villages that existed in South Aceh Regency. Data processing using SPSS tool Version 22. Statistical analysis is used in logistic regression is. The results showed that collectively the variable capacity of human resources, utilization of information technology as well as internal control against the timeliness of financial reporting village. Each partially independent variable affect the timeliness of financial reporting Village.

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