The Effect of the Implementation of the Government Financial Accounting System, Internal Control Systems and the Use of Information Technology on the Quality of Financial Statements (At the Konawe Islands District General Hospital)

2020 ◽  
Author(s):  
Nurekawati Yusniar Saputri Saputri
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
General Hospital ◽  
Internal Control ◽  
District General Hospital ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
The Government

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 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 Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

2019 ◽  
Vol 5 (2) ◽  
pp. 75
Author(s):  
Jefry Jef Gasperz
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Development Planning ◽  
Central Bureau ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements. 

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Herman Darwis ◽  
Meliana Meliana
Keyword(s):  
Information Technology ◽  
Financial Performance ◽  
Control Systems ◽  
Internal Control ◽  
Random Sampling ◽  
Local Governments ◽  
Financial Statements ◽  
Ex Post ◽  
Ex Post Facto

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Manfaat yang dapat di peroleh bagi pemerintah daerah agar lebih menyadari pentingnya laporan keuangan sebagai alat untuk mengawasi dan menilai kinerja keuangan secara lebih baik. Bagi masyarakat, hasil penelitian ini diharapkan dapat membantu mendeteksi tingkat transpransi dan akuntabilitas pengelolaan keuangan dan mendorong agar lebih berpartisipasi dalam mengawasi serta mendorong peningkatan kinerja keuangan daerah. Hasil Penelitian ini diharapkan dapat bermanfaat sebagai referensi untuk menambah pengetahuan mengenai pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif, berupa hubungan sebab akibat (asosiatif). Penelitian asosiatif merupakan salah satu bagian penelitian ex–post facto karena peneliti tidak memanipulasi keadaan variabel yang ada. Penelitian ini rencananya akan memakan waktu selama 6 bulan dan menggunakan teknik pengumpulan data dengan kuesioner yang disebarkan kepada responden. Populasi dari penelitian ini adalah para pegawai yang ada di bagian keuangan pada setiap OPD kota Ternate. Tehnik sampling yang digunakan adalah proporsional random sampling. Tehnik analisa data yang digunakan adalah analisis regresi linier berganda.Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Kualitas Laporan keuanganThis study aims to provide empirical evidence of the influence of the use of information technology and internal control systems on the quality of financial statements. The benefits can be obtained for local governments to be more aware of the importance of financial reports as a tool to better monitor and assess financial performance. For the community, the results of this study are expected to help detect the level of transparency and accountability in financial management and encourage more participation in monitoring and encouraging improvements in regional financial performance. The results of this study are expected to be useful as a reference to increase knowledge about the influence of the use of information technology and internal control systems on the quality of financial statements. This research uses quantitative research methods, in the form of causal (associative) relationships. Associative research is one part of ex-post facto research because researchers do not manipulate the state of existing variables. This research is planned to take 6 months and use data collection techniques with a questionnaire distributed to respondents. The population of this study is the employees who are in the financial section in each OPD Ternate city. The sampling technique used is proportional random sampling. The data analysis technique used is multiple linear regression analysis.Keywords: Utilization of Information Technology, Internal Control Systems, Quality of Financial Statement

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 FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Lombok Tengah)

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 131
Author(s):  
Ikang Murapi
Keyword(s):  
Internal Control ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
System Utilization ◽  
Internal Control System ◽  
The Government

<p>This study was conducted to determine the factors that affect the informatioan quality of local<br />government financial reports. Collecting data this study used a questionnaire survey. The data collected<br />is then processed using SPSS version 17.0. The statistical method used to test the hypothesis is multiple<br />linear regression analysis. Results of hypothesis testing is the implementation of the Regional Financial<br />Accounting System, Utilization of Information Technology and Internal Control System The government<br />has a positive and significant impact on Information Quality of Local Government Financial Statements,<br />but do not be influenced by the Human Resource Competency.</p>

scholarly journals Implementation of Government Internal Control Systems and Utilization of Information Technology in Quality Improvement of Local-Owned Asset Reports: Study of the Government of West Bandung Regency, Bandung City, and Subang Regency

2019 ◽  
Vol 2 (1) ◽  
pp. 34
Author(s):  
Evelytha Goutama ◽  
Ivan Yudianto
Keyword(s):  
Information Technology ◽  
Control System ◽  
Data Analysis ◽  
Control Systems ◽  
Internal Control ◽  
Asset Management ◽  
Internal Control System ◽  
Quality Of Reports ◽  
The Government

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method of data analysis for qualitative research. The results showed that the implementation of the government internal control system and the use of information technology in improving the quality of reports on local-owned asset reports in Government of Bandung City, Subang Regency, and West Bandung Regency were well implemented. Each region has problems related to the management of the different local-owned asset.

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 PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 6 (1) ◽  
pp. 95-136
Author(s):  
Rama Ardianto ◽  
Chermian Eforis
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Governmental Accounting ◽  
Internal Control System

The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.

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