scholarly journals The ANALYSIS OF THE QUALITY INFLUENCING FACTORS OF REGIONAL GOVERNMENT FINANCIAL REPORTS AND THE IMPLICATION TOWARDS THE GOVERNMENT EMPLOYEE PERFORMANCE OF LAMPUNG PROVINCE GOVERNMENT

2021 ◽  
Vol 3 (2) ◽  
pp. 47-60
Author(s):  
Raisa Lestari
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Employee Performance ◽  
Financial Reports ◽  
Human Resource Capacity ◽  
Resource Capacity

This study aims to examine the relationship between the influence of human resource capacity, the application of government internal control systems and the use of information technology to the quality of local government financial reports, and their implications for employee performance. The study was conducted among 107 employees who worked in the accounting department of the Regional Agency for Financial Management and Assets and the Regional Revenue and Asset Management Service, who had responsibilities and main functions in the preparation of financial reports of district governments of Lampung Province. The data analysis technique used in this study is the SEM (Structural Equation Model) method using the AMOS program as a research tool. This research shows empirical evidence that human resource capacity, the application of government internal control systems and the use of information technology have a positive effect on the quality of local government financial reporting, this study found. also successfully demonstrated that there is a positive influence on the quality of local government financial statements on employee performance.

scholarly journals Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah (Pada SKPD Kabupaten Minahasa Selatan)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fernando Andreas Mamahit ◽  
Jullie Sondakh ◽  
Ventje Ilat
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Capacity Utilization ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Human Resource Capacity ◽  
Resource Capacity

Abstract. Gaining a regional autonomy by local government means it is the authority for them to manage their own households and lesser interference of the central government. The local government has the right and the broad authority to use the financial resources provided under the requirement. However, with such broad authority, it does not mean that local governments can use the financial resource without any clear direction and purpose. This study is intended to analyze and obtain evidence of the influence of human resource capacity, utilization of information technology and the application of financial accounting system towards the quality of local government financial statements in ​​South Minahasa. This is a quantitative research. Primary data were collected by questionnaires. They were distributed to financial managers (financial administration officers, finance technical enforcement officers and the treasurer) in the Working Units of South Minahasa Regency. The population in this research is 153 finance staff in the Working Unit of South Minahasa Regenc. Respondents were Inspectorate, regional secretary, council secretariat, services and office. 82 respondents were participated within this research. Data was analysed by multiple regression analysis, f test and t test. The result of this research found that Human Resource Capacity, Utilization of information technology and aplication area of financial accounting system simultaneously and significantly influence the quality of Financial Statement information of local goverment in South Minahasa Regency. Keywords : the quality of financial statements, human resource capacity, utilization of information technology, financial accounting system implementation. Abstrak. Dengan adanya otonomi daerah diberikan kewenangan yang luas untuk mengurus rumah tangganya sendiri dengan sesedikit mungkin campur tangan pemerintah pusat. Pemerintah daerah mempunyai hak dan kewenangan yang luas untuk menggunakan sumber-sumber keuangan yang dimilikinya sesuai dengan kebutuhan. Namun demikian dengan kewenangan yang luas tersebut, tidaklah berarti bahwa pemerintah daerah dapat menggunakan sumber-sumber keuangan yang dimilikinya sekehendaknya, tanpa arah dan tujuan yang jelas. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan penerapan sistem akuntansi keuangan daerah pada pemerintah Kabupaten Minahasa Selatan. Jenis penelitian ini ditinjau dari tujuan penelitian merupakan penelitian kuantitatif asosiatif dengan metode analisis linier berganda Lokasi penelitian dilakukan di Pemerintah Kabupaten Minahasa Selatan. Sumber data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Pengelola Keuangan (Pejabat Penatausahaan Keuangan, Pejabat Pelaksana Teknis Keuangan dan Bendahara Pengeluaran) pada Satuan Kerja Perangkat daerah (SKPD) di Pemerintah Kabupaten Minahasa Selatan. Populasi dalam penelitian ini adalah 153 pengelola keuangan yang tersebar pada Satuan Kerja Perangkat Daerah (SKPD) yang berada di Pemerintah Kabupaten Minahasa Selatan antara lain :Inspektorat, Sekretariat Daerah, Sekretariat Dewan, Dinas, Badan, Kantor, yang menjadi sampel dalam penelitian ini adalah sebanyak 82 responden. Data dianalisis menggunakan analisis regresi linier berganda (multiple regresi) Uji F dan Uji-t. Hasil penelitian menunjukkan bahwa Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah secara simultan memiliki pengaruh yang signifikan terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (LKPD) Pemerintah Kabupaten Minahasa Selatan. Kata Kunci : Kualitas Laporan Keuangan, Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah

scholarly journals THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 216-229
Author(s):  
Suci - Atiningsih
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Reports ◽  
Government Accounting

The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.

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 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA

2016 ◽  
Vol 5 (2) ◽  
pp. 178
Author(s):  
Anando Iphan Kosegeran ◽  
Lintje Kalangi ◽  
Heince Wokas
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Internal Control ◽  
Capacity Utilization ◽  
Work Force ◽  
Financial Statements ◽  
Fiscal Year ◽  
Human Resource Capacity ◽  
Resource Capacity ◽  
Local Work

This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sulawesi. Therefore, with stronger demand and transparency of public institutions, both the center and in the regions, the researchers are interested in examining the "analysis of the factors affecting the reliability and accuracy of financial statements on education in Southeast Minahasa regency government. This study aims to determine whether the factors of human resource capacity, utilization of information technology and internal control of accounting affect the reliability and accuracy of financial reports on education in Southeast Minahasa Government. This study uses a quantitative research that emphasizes the hypothesis testing. The analytical method used in this research is multiple linear regression analysis, whereas for the processing of research data using SPSS version 21. The test results partially variable by using the criteria of significance <0.1 indicates that, human resource capacity, utilization of information technology and internal accounting pegendalian significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. While the test together shows that the human resource capacity, utilization of information technology and accounting internal control significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. Keywords: Capacity of Human Resources, Information Technology, Internal Control, Reliability and Accuracy of Government Financial Statements, SKPD.

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta)

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Siti Chodijah ◽  
Nurul Hidayah
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Provincial Government ◽  
Primary Data ◽  
Simultaneous Test ◽  
Quantitative Descriptive

ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords:         Quality of local government financial reporting, use of information technology, internal control systems.

scholarly journals Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

2021 ◽  
Vol 18 ◽  
pp. 1218-1222
Author(s):  
Petrus Peleng Roreng ◽  
Mira Bandhaso ◽  
Christina Jeane Tandirerung
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
City Government ◽  
Accounting System ◽  
Financial Reports ◽  
Regional Work ◽  
Positive Effect

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

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 GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) PADA OPD KOTA MALANG

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Vika Erinna AgustiningTyas ◽  
Irma Tyasari ◽  
Doni Wirshandono Yogivaria
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Good Governance ◽  
Financial Statements ◽  
Primary Data ◽  
Literature Study ◽  
Financial Reports ◽  
The Government

This study aims to examine and explain the effect of good governance, government internal control systems and human resource competencies on the quality of local government financial statements (LKPD) in Malang City Organization (OPD). This quantitative study determined the sample by purposive sampling with the criteria of respondents in 28 OPD Malang in Sub. The Planning and Financial Section is 146 respondents. The type of data used is primary data. Data collection techniques from questionnaires and literature study. The results showed that good governance and the government's internal control system had a significant positive effect on the quality of local government financial reports (LKPD) in Malang City's Organization (OPD). Whereas human resource competency does not significantly influence the quality of the financial statements of the local government (LKPD) in Malang City Regional Organization. The implications of this study can measure what aspects are the priorities of the author in expressing the quality of financial statements in the Government of Malang City

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