scholarly journals Factors Affecting Information Quality of Local Government Financial Statement of West Bandung District, West Java Province, Indonesia

2018 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Fakhri Triasa Anggriawan ◽  
Ivan Yudianto
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Information Quality ◽  
Financial Statement ◽  
Special Schools ◽  
Factors Affecting ◽  
Internal Auditors ◽  
System Utilization

This study aims to determine the factors that affect the information quality of WestBandung District local government financial information. Government financial statementshould meet qualitative characteristics.This research uses qualitative method and datacompletion with interview technique and report to 17 informants which are heads of subfinance section in Regional Work Units of West Bandung District. Data analysis is done bydata reduction then presents data and draw the conclusion on data obtained according to dataanalysis method for qualitative research. The results of this study indicate the factors that affectthe information quality of West Bandung District Financial Statements is the application ofGovernment Accounting Standards, human resources quality, internal control system,utilization of information technology, organizational commitment, the role of internal auditors,assets, external factors, and the operational fund management of special schools for WestBandung District Education Office

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 Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Gunungkidul)

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Vidya Vitta Adhivinna ◽  
Ariyanti Nurul Hikmahwati
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Information Quality ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the effect of competency of human resources, utilization of information technology, government internal control system, and regional financial accounting system on the information quality of local government financial statement.Data was collected by distributing questionnaires to 28 regional government organization of Gunungkidul Regency. Sampling using a Purposive Sampling technique with criteria is employees who work in the accounting or financial administration with respondents are 72 people. Data were analyzed using SPSS program version 16 and hypothesis testing using multiple linear regression analysis.The results showed that partially, human resource competency, utilization of information technology and government internal control system did not affect the information quality of local government financial statement, while the regional financial accounting system affected the information quality of local government financial statement. Simultaneously, HR competency, utilization of IT, government internal control system, and regional financial accounting system affect the information quality of local government financial statement.Keywords: information quality of local government financial statement, human resource competency, utilization of IT, government internal control system, and regional financial accounting system.

scholarly journals The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

2021 ◽  
Vol 06 (06) ◽  
Author(s):  
Sunardi . ◽  
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
City Governments ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

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 PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gyshella Smylie Lumintang ◽  
Linda Lambey ◽  
Steven Tangkuman
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government

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>

ANALISIS IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BARANG MILIK DAERAH

2015 ◽  
Vol 13 (2) ◽  
pp. 70
Author(s):  
Supriyanto Supriyanto
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Government Regulation ◽  
Information Quality ◽  
Internal Controls ◽  
Regional Government ◽  
Process Data ◽  
Physical Order ◽  
Assets Management

After the enactment of Law No. 23 of 2014 on Regional Government, and Government Regulation No. 27 of 2014 on the Assets Management of State/Regions, each region must be manage its assets in an orderly administration, the rule of law, and physical order. To facilitate the local government in assets management, has been developed the Regional Management Information System-Regional Assets (SIMDA-BMD). Local government of Banjarnegara has implemented SIMDA-BMD since 2009. This paper discusses the analysis of the implementation of SIMDA-BMD on Local government of Banjarnegara. The purpose of this paper is to determine how SIMDA-BMD process data into information, internal controls have been applied, and the characteristics of the quality of information produced. The result of this paper, it SIMDA-BMD is good in processing data becomes information and internal control that is applied is sufficient. The information quality produced by SIMDA-BMD is meet the relevant quality characteristics, but has not completely reliable because the book value is equal to the purchase price, it is because SIMDA-BMD does not have the depreciation facility.

Sign in / Sign up

Export Citation Format

Share Document