scholarly journals PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN

2017 ◽  
Vol 19 (4) ◽  
pp. 495
Author(s):  
Nani Yuheti Yuniatin ◽  
Noer Azam Achsani ◽  
Hendro Sasongko
Keyword(s):  
Information Technology ◽  
Employee Engagement ◽  
Financial Reporting ◽  
Financial Management ◽  
Test Results ◽  
Financial Reports ◽  
Significant Difference ◽  
Before And After ◽  
The Status

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report.  In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved.

scholarly journals PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN

2018 ◽  
Vol 19 (4) ◽  
pp. 495-515
Author(s):  
Nani Yuheti Yuniatin ◽  
Noer Azam Achsani ◽  
Hendro Sasongko
Keyword(s):  
Information Technology ◽  
Employee Engagement ◽  
Financial Reporting ◽  
Financial Management ◽  
Test Results ◽  
Financial Reports ◽  
Significant Difference ◽  
Before And After ◽  
The Status

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report.  In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved

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.

Credit relevance after mandatory IFRS adoption in deposit money banks of Nigeria

2020 ◽  
Vol 5 (1) ◽  
pp. 47-61
Author(s):  
Dagwom Yohanna Dang ◽  
James Ayuba Akwe ◽  
Salisu Balago Garba
Keyword(s):  
Financial Reporting ◽  
Credit Rating ◽  
Financial Reports ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Secondary Sources ◽  
Ifrs Adoption ◽  
Regulatory Authorities ◽  
Significant Difference

PurposeCredit relevance of financial reporting can be influenced by change in financial reporting framework. This study aims to examine the effect of mandatory international financial reporting standards (IFRS) adoption on credit relevance quality of financial reporting of deposit money banks (DMBs) in Nigeria.Design/methodology/approachThis study uses difference-in-differences (D-in-D) design for its modelling. Panel data regression analysis based on the D-in-D model is used in analysing the data collected from secondary sources.FindingsThe findings of this study are that based on the D-in-D approach, there is a significant and positive effect of mandatory IFRS adoption on credit relevance quality of financial reporting of DMBs in Nigeria, and that there is also a significant difference in the credit relevance quality of financial reporting of mandatory adopting banks in the post-mandatory IFRS adoption period compared to pre-mandatory IFRS adoption period.Research limitations/implicationsTo the best of this study's review, there is inadequacy of literature within the credit relevance research in Nigeria. In the light of this, this study intends to fill the gap.Practical implicationsThis study is specifically important to regulatory authorities, both primary and secondary regulators. Specifically, this study has implications in the regulatory roles of Central Bank of Nigeria (CBN) and Financial Reporting Council of Nigeria (FRC). However, the study recommends that regulatory authorities should encourage DMBs to avail their financial reports annually to credit rating agencies (local and international) for proper evaluation for subsequent ratings.Originality/valueThe peculiarities in this study, that is the utilisation of the D-in-D design and the use of credit relevance metric as the dependent variable, made this study important and novel to push the frontier of existing knowledge.

scholarly journals The Effect of Adoption of International Public Sector Accounting Standards on Quality of Financial Reports in Public Sector in Kenya

2016 ◽  
Vol 12 (28) ◽  
pp. 161
Author(s):  
Robert O. Opanyi
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Survey Design ◽  
Target Population ◽  
T Test ◽  
Financial Reports ◽  
Decision Usefulness ◽  
Significant Difference ◽  
Transparency And Accountability

Quality financial reports plays significant role in accountability of government to their citizens and how it meets its financial management responsibilities. The introduction of IPSAS formed an important part of public sector reforms and followed a global trend in government accounting in response to calls for greater government financial accountability and transparency which is a fundamental principles of democracy. This study focused on effect of adoption of IPSAS on quality of financial reports in meeting the criteria for decision usefulness. The design of this study was the descriptive survey design while the target population was the 19 ministries of the national government in Kenya. Data was collected using secondary means and was analysed using descriptive statistics and t-test for differences. The study indicated enhancement in the quality of characteristics of comparability, relevance, timeliness and faithful representation by adoption of IPSAS while the quality of characteristics of understandability declined. The study also showed no significant difference in items pertaining to transparency and accountability indicating that the goal for government reforms in achieving greater transparency and accountability may not be fully achieved. The study also revealed that adoption of IPSAS is adjudged to have moderate effect on quality of financial reports in public sector in Kenya using a 5 point likert scale. The study concluded that there exist statistically significant difference between old accounting standard-based financial reports and IPSAS-based financial reports in meeting the criteria for decision usefulness as revealed by paired-sample t-test.

scholarly journals Analysis of Accountability Performance of Financial Management in Hasanuddin University as Legal Entity State University

2020 ◽  
Vol 2 (3) ◽  
pp. 100-108
Author(s):  
Yohanis Sattu ◽  
Syamsu Alam ◽  
Mursalim Nohong
Keyword(s):  
Human Resource ◽  
Financial Management ◽  
Rapid Development ◽  
Measurement Scale ◽  
Primary Data ◽  
Accounting System ◽  
Management Performance ◽  
Financial Reports ◽  
The Status

Accountability for the performance of financial statements has experienced rapid development. This study aims to analyze the level of influence of human resource competence and accounting systems on the accountability of financial management performance through the quality of financial reports. The quantitative approach is used to test and analyze the factors that affect the quality of financial reports and the accountability of financial management performance. Research sites at Hasanuddin University, Indonesia. The population and samples in this study were 85 financial employees in the financial sector at all Faculties and Work Units at Hasanuddin University with the status of ASN (State Civil Apparatus) as many as 85 people. Primary data collection techniques used a questionnaire (google form). The measurement scale used is a Likert scale with five components. The data analysis technique used path analysis. The results showed that the accounting system had a dominant effect on the quality of financial reports and the accountability of financial management performance compared to the human resource competency variables. Thus, the application of an accounting system can assist organizations in improving the quality of financial reports and accountability for financial management performance.

scholarly journals Effectiveness of the educational interventions on improvement of the performance of burning ward nurses

2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Hakimeh Hazrati ◽  
Leila Vahedi ◽  
Firuzeh Shirzad ◽  
Reza Khanderoy
Keyword(s):  
Educational Interventions ◽  
Test Results ◽  
Nursing Service ◽  
Nursing Services ◽  
Before And After ◽  
The Status ◽  
Spss Software ◽  
Quality Of Nursing

Introduction — Burning is one of the most accidents with a higher rate of morbidity and mortality. The aim of this study was to investigate the status of nursing cares in the burning ward to improve the quality of nursing service following the education. Methods — An after-before intervention-educational audit study was conducted on burning ward nurses in Iran. The data were collected using a researcher-made checklist based on the Ministry of Health standards with “Yes/No” questions. The data were analyzed using SPSS software version.16 through descriptive statistics and Mc-Nemar nonparametric metric test. Results — The population consisted of 20 nurses working in the burning ward of the Sina Hospital in Tabriz/Iran. Presentation of nursing services was good in terms of the primary care (80.5%) and during hospitalization (83.4%); and it was weak in terms of the secondary care (42.5%). A significant improvement was observed following the educational intervention according to the results of the Mc-Nemar test performed before and after intervention (P<0.001). Conclusion — Audit education improved the nursing secondary cares and follow- up care after patients discharge. It is necessary to hold educational workshops for improving the nurses̓ performance in the other fields.

scholarly journals THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVEMENT OF QUALITY OF THE FINANCIAL REPORTS PREPARED BY THE COMMERCIAL BANKS IN BANGLADESH

2021 ◽  
Vol 5 (2) ◽  
pp. 85-97
Author(s):  
Md. Abu Sina ◽  
Md. Shahnur Azad Chowdhury ◽  
Md. Tafhim Sakib ◽  
Sultana Akter ◽  
A. B. M. Yasir Arafat
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Financial Reporting ◽  
Banking Sector ◽  
Primary Data ◽  
Quality Information ◽  
Financial Reports ◽  
Market Expansion ◽  
The Relationship

In the 21st century, from bank to insurance, multinational companies to government offices have increased thousands of times their profitability, productivity, sustainability, and also market expansion through the successful uses of ICT. Today another aspect is the preparation of a high-quality financial report that relies entirely on the information. Quality information depends on several characteristics like completeness, accuracy, timeliness, consistency, validity, accessibility, and integrity of that information, etc. Having these characteristics in financial information is the prerequisite for good financial reporting. Usages of IT have a great role in producing quality information and financial reporting consequently. The use of IT in the banking sector is more sophisticated than in other sectors in Bangladesh. Therefore, the purpose of this research is to examine analytically the relationship between the use of Information Technology and the quality of financial reporting. Using primary data sourced a structured questionnaire was administered to selected banks in Bangladesh and data analysis was done through the General Regression Model by OLS method to examine the nature of the relationship that exists between the quality of financial reports and the Adoption of Information Technology. The result of the data analysis of the study showed that a positive correlation exists between IT and the quality of reports. JEL Classification Codes: M1, M15, Q55.

scholarly journals PENGARUH TINGKAT PENDIDIKAN, MASA KERJA, PELATIHAN DAN JABATAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN MINAHASA SELATAN

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Jhon Fiesgrald Wungow ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Financial Reports ◽  
Level Of Education ◽  
Independent Variable

This study is aimed to examine the effect of educational level, working period, training and government officers of the quality of government financial reports South Minahasa regency simultaneously and partially. The population was taken employees who work as treasurers and chiefs financial sub-section of the local work units and in accounting and treasury areas in the Office of Financial Management, Revenue and Asset South Minahasa regency. The research sample was 100 respondents and only 95 respondents who participated by answering questionnaires. The variables in this study are independent variable consist of level of education (X1), working period (X2), training (X3) and government officers (X4) on the other hand, dependent variable is the quality of local financial statement (Y). Data were analyzed using multiple linear regression analysis (multiple regression). The results showed that the level of education, working period, training and official simultaneously have a significant impact on the quality of local financial statement. The value of the coefficient of determination shows that the level of education, working period, training and government officers together contribute to the quality of local financial statements in the amount of 40.1%, while the remaining of 59.9% is influenced by other factors beyond the research model. Partial test results showed that only training and government officers have an impact on the quality of local financial statement. The level of education and working period do not have any influence on the quality of government financial reports South Minahasa regency. Keywords: quality of local financial statement, level of education, working period, training, government officers.

scholarly journals Integration of Good Village Governance Concepts in Realizing Quality Village Financial Reports

2019 ◽  
Vol 1 (4) ◽  
Author(s):  
Komang Adi Kurniawan Saputra ◽  
L.G.P. Sri Ekajayanti
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Financial Reports ◽  
Internal Control System ◽  
Village Governance ◽  
Village Government ◽  
Regression Tests

This study examines the effect of the implementation of internal control systems and good village governance on the quality of village government financial reports in the Province of Bali. The research method used is a quantitative database on the research respondents. The research data was collected through filling in questionnaires, and multiple linear regression tests were conducted to obtain the results of the study. The population in this study were village heads who received village funds in the Province of Bali as many as 636 villages, using random sampling and assisted by Slovin formula, obtained a sample of 87 samples. The results obtained are that there is an influence between the internal control system and good village governance on quality village government financial reports, which means that in achieving village financial reporting protection from the internal control system is needed to avoid fraud and the implementation of good village governance as guidelines for implementation village government to lead to village independence starting from the professionalism of village financial management.

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.

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