scholarly journals Analisis Faktor yang Mempengaruhi Penentuan Opini pada Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatra Selatan Berdasarkan Penerapan Standar Akuntansi Pemerintah (SAP)

2018 ◽  
Vol 1 (2) ◽  
pp. 120
Author(s):  
Rika Henda Safitri
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Accounting Standards ◽  
Financial Statement ◽  
Financial Report ◽  
Government Accounting ◽  
Qualitative Descriptive ◽  
System 2

Abstract The purpose of this paper is to analyze the factors influencing opinion determination by the Supreme Audit Agency (BPK) based on the application of Government Accounting Standards (SAP) in South Sumatra Province. Using qualitative descriptive method based on Local Government Financial Statement (LKPD) data from South Sumatera Province from 2010 until 2016. The result of the research indicates that the determination of opinion on Local Government Financial Report (LKPD) South Sumatra Province based on several factors such as: (1) The existence of internal control system, (2) Presentation of financial statements not yet in accordance with Government Accounting Standards (SAP) Lack of Human Resources (HR) financial managers to local governments.

scholarly journals Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Banyuasin dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi

2019 ◽  
Vol 10 (1) ◽  
pp. 55
Author(s):  
Reny Aziatul Pebriani
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Accounting Standards ◽  
Internal Audit ◽  
Financial Statement ◽  
Government Accounting ◽  
Internal Control System

<p align="center"><strong>ABSTRACT</strong></p><p><em>The aim of this study is to determine and analyse the effect of human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit on the quality of local government financial statement and its effect on regional work unit that is moderated by government internal control system in Banyuasin. The method used is descriptive and explanatory survey using 108 respondents. The data analysis method used in this study is multiple regression analysis and the moderating effect is tested using </em><em>Moderated Regression Analysis through </em><em>SPSS 23.</em><em> The results show that human resource competence, </em><em>utilization of information technology, the implementation of government accounting standards, the role of internal audit have simultaneous and significant effect on the quality of local government financial statement. However, when it is tested partially, the implementation of government accounting standards is found to be insignificant. Furthermore, the role of internal that is moderated by government internal control system does not have significant effect on the quality of local government financial statement. The results indicate that to improve the quality of local government financial statement, continues improvement on government internal control system is needed. the government needs to improve the quality of internal audit to improve the role of supervision, coaching, monitoring, and review of financial statements so as to be able to work professionally, objectively and independently.</em></p><p><strong><em>Keywords </em></strong><em>: Human resource competence, utilization of information technology, government internal control system, Government financial statement quality.</em></p><p align="center"><strong>ABSTRAK</strong></p><p><em>Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis besarnya pengaruh kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara parsial maupun bersama-sama terhadap </em><em>kualitas </em><em>LKPD </em><em>dan pengaruh</em><em>nya yang dimoderasi oleh SPIP pada </em><em>O</em><em>rganisasi </em><em>P</em><em>erangkat </em><em>D</em><em>aerah (OPD)</em><em> </em><em>Kabupaten Banyuasin. </em><em>Metode yang digunakan  adalah metode deskriptif dan survey eksplanatori dengan ukuran sampel </em><em>1</em><em>08</em><em> responden. Metode analisis data yang digunakan yaitu Regresi Linier Berganda dengan pengujian variabel moderasi menggunakan MRA (Moderated Regression Analysis) dan pengolahan data </em><em>menggunakan software SPSS 23.</em><em> Hasil penelitian ini membuktikan bahwa </em><em>kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal</em><em> secara bersama-sama berpengaruh dan signifikan terhadap </em><em>kualitas LKPD</em><em>, namun secara parsial penerapan SAP tidak berpengaruh secara signifikan</em><em>. Kemudian secara moderasi variabel peran audit internal yang dimoderasi oleh SPIP tidak berpengaruh signifikan terhadap kualitas LKPD. Kesimpulan penelitian ini berhasil menemukan bahwa untuk meningkatkan kualitas LKPD </em><em>studi kasus pada OPD di Kabupaten Banyuasin</em><em>, diperlukan upaya perbaikan dan peningkatan secara berkelanjutan terhadap SPIP dalam rangka mempertahankan dan meningkatkan kualitas LKPD, pemerintah perlu meningkatkan kualitas audit internal guna meningkatkan peran pengawasan, pembinaan, pemantauan, dan reviu laporan keuangan sehingga mampu bekerja secara profesional, obyektif dan independen.</em></p><strong><em>Kata kunci</em></strong><em> : Kompetensi SDM, Pemanfaatan TI, SPIP, Kualitas LKPD</em>

scholarly journals Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia

2011 ◽  
Vol 2 (1) ◽  
pp. 192
Author(s):  
Gatot Soepriyanto ◽  
Restya Aristiant
Keyword(s):  
Local Government ◽  
Web Sites ◽  
Local Governments ◽  
Research Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Government Accounting ◽  
Government Web Sites

The purpose of this study was to determine the extent of financial statement disclosure displayed on the website of local government in the years 2009-2010. The research method used is bibliography study and field study through the Internet. We found 2 types of financial information presented in the website, namely the information of financial statements and other financial information. There are 57 local governments that provide financial information from 392 local governments’ website. The 57 local government web sites, only nine local governments that provide information on its financial statements in accordance to SAP (Government Accounting Standards), while 40 local governments provide information on local government budgets (APBD) and 8 present the financial information other than financial statements according to SAP and budget information (APBD). These findings suggest that transparency and accountability of local governments related to the financial statements and other financial information on the website is still lacking. 

scholarly journals FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

2021 ◽  
Vol 8 (1) ◽  
pp. 95
Author(s):  
Siti Qomah
Keyword(s):  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System

<p>This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.</p>

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun

2021 ◽  
Vol 6 (1) ◽  
pp. 58-66
Author(s):  
Mohd. Idris Dalimunthe
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Accounting Standards ◽  
Primary Data ◽  
Government Officials ◽  
Financial Reports ◽  
District Office ◽  
Government Accounting ◽  
Data Source

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.

Pengaruh Kompetensi SDM, Penerapan SAP Berbasis Akrual, SIMDA, Dan Sistem Pengendalian Intern Terhadap Relevansi Laporan Keuangan Pemerintah Daerah

2017 ◽  
Vol 25 (1) ◽  
pp. 60-73
Author(s):  
Sri Ayem ◽  
Idham Husen
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Management Information System ◽  
Accounting Standards ◽  
Financial Statements ◽  
Management Information ◽  
Government Accounting ◽  
Regional Management ◽  
Internal Control System

This research was conducted to test the factors that affect the relevance of local government financial statements. The factors studied were the influence of Human Resources competencies, the application of the accrual-based government accounting standards, the regional management information system, and Internal Control System. The population that used in this study is the regional working units (SKPD) the that there inside Mayor’s Office Yogyakarta. The study sample was obtained from the structural officers, employees / staff the that performs the function of accounting / financial administration in their respective offices on SKPD, the that there inside Mayor’s Office Yogyakarta, then be obtained of the respondent as much 105 respondents. Collecting data in this study is to directly deploy questionnaires to the respondent. The data collected were processed using SPSS Version 17. The method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that : The influence of Human Resources competencies not the effect positive and significant on the relevance of local government financial statements, the application of the accrual-based government accounting standards the effect positive and significant on the relevance of local government financial statements, the regional management information system not the effect positive and significant on the relevance of local government financial statements, and Internal Control System the effect positive and significant on the relevance of local government financial statements.

scholarly journals Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors

2021 ◽  
Vol 13 (5(J)) ◽  
pp. 22-31
Author(s):  
Vania Talitha ◽  
Khoirul Aswar
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Structural Equation ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Organizational Factors ◽  
Organization Culture ◽  
Equation Modeling ◽  
Regional Government ◽  
Government Accounting

The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the regional government organizational unit in the DKI Jakarta province. The study used the random sampling method and managed to collect 84 respondents. Structural Equation Modeling (SEM) is used in this study as a data analysis test tool using Smart PLS software version 3.0. The results show that the quality of human resources and organizational commitment has a significant effect on the application of accrual-based accounting standards in Indonesia. Meanwhile, training and organization culture does not have a significant influence on the implementation of accrual-based accounting standards in Indonesia. The contribution for local government to improve their performance in reporting local government financial statements (LKPD) and assess their conformity with accounting standards in accordance with PP No. 71 of 2010 and ensure that the adoption of accrual-based accounting standards has been thoroughly established in local governments.

scholarly journals PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING

2018 ◽  
Vol 4 (1) ◽  
pp. 71
Author(s):  
Ade Budi Setiawan ◽  
Rizki Putra Tami
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Survey Methods ◽  
Sampling Technique ◽  
Financial Statement ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

Local goverment financial statement in Bogor City for the last five years are still given fair opinion withthe exception by BPK. This research aims to determine effect of application Government AccountingStandards, and the Government Internal Control System on the quality of local goverment financialstatement in Bogor City with the Competence of Human Resources as moderating variable. The method ofthis research design is using survey methods with data collection method using questionnaires. Thepopulation in this research were employees in 39 financial administration officials in Regional Work unit(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees thatthe research sample. The analysis technique used is MRA. The result of the analysis showed that simultantest or partial test, application of the Government Accounting Standards and Government Internal ControlSystem have significant impact on the quality of local government financial statement. The competence ofhuman resources as moderating variables can moderated the effect of the Government AccountingStandards and Government Internal Control System on the quality of local government financial statement.Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.

scholarly journals Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera

2021 ◽  
Vol 5 (1) ◽  
pp. 23
Author(s):  
Putri Intan Permata Sari ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Content Analysis ◽  
Local Government ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Audit Report ◽  
Knowing How ◽  
Government Accounting ◽  
The Difference

This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion.

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