scholarly journals Effect of Human Resources, Leadership Style, The Use of Information Technology and Internal Control on the Quality of Financial Statements (Study at Directorate General of Construction, Ministry of Works and Public Housing)

2018 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Trisdina Mardinan ◽  
Muhammad Dahlan ◽  
Furry Khristianty Fitriyah
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Leadership Style ◽  
Internal Control ◽  
Construction Materials ◽  
Financial Statements ◽  
Analysis Method ◽  
Directorate General ◽  
Work Units

This study aims to examine Whether there is a significant influence of variable humanresources competency, leadership, utilization of information technology, internal control of thequality of financial statements either partially or simultaneously. The population in this researchis all work units (SATKER) within the Directorate General of Construction Materials for 15 unitsof work with 45 respondents consisting of a financial assistance of the work unit, the Accountingofficer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary usedthe data Obtained from respondents through questionnaires, for testing the data tested the validity,reliability test and hypothesis testing. The Data then in the analysis with the analysis method usedis multiple linear regression. The results Showed that the competence of human resources,leadership style, technology utilization, and internal control Affect the quality of financialstatements either partially or simultaneously

scholarly journals Faktor-Faktor yang Memengaruhi Penerapan Penganggaran Berbasis Kinerja

2018 ◽  
Vol 3 (1) ◽  
pp. 1-12
Author(s):  
Ardyan Gulit Prasetya
Keyword(s):  
Human Resources ◽  
Leadership Style ◽  
Sampling Method ◽  
Analysis Method ◽  
Organization Commitment ◽  
Work Units ◽  
Method Analysis ◽  
Law Regulation ◽  
Reward And Punishment

This research aims to empirically examine the influence of Leadership Style, Organization Commitment, Quality of Human Resources, Reward, and Punishment, and Law Regulation regarding the implementation of Performance-Based Budgeting in work units in payment area of KPPN Bima. Sampling was done with the incidental sampling method. Analysis method that has been used is multiple linear regression. Results of hypothesis testing in this study indicate that leadership style, organization commitment, and quality of human resources have positive and significant impact of Performance-Based Budgeting. While, reward, punishment, and regulation have positive but insignificant influence on the implementation of Performance-Based Budgeting. Simultaneously, Leadership Style, Organization Commitment, Quality of Human Resources, Reward and Punishment, and Law Regulation have a positive and significant influence on the implementation of Performance-Based Budgeting in work units in payment area of KPPN Bima. Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh gaya kepemimpinan, komitmen organisasi, kualitas sumber daya manusia, penghargaan dan sanksi, serta aturan hukum terhadap penerapan Penganggaran Berbasis Kinerja pada satuan kerja di wilayah pembayaran KPPN Bima. Pengambilan sampel dilakukan dengan metode incidental sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil dari pengujian hipotesis di dalam penelitian ini menunjukkan bahwa gaya kepemimpinan komitmen organisasi dan kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap penerapan Penganggaran Berbasis Kinerja. Penghargaan dan sanksi serta aturan hukum berpengaruh positif, tetapi tidak signifikan terhadap penerapan Penganggaran Berbasis Kinerja. Secara simultan, gaya kepemimpinan, komitmen seluruh komponen organisasi, kualitas sumber daya manusia, penghargaan dan sanksi, serta aturan hukum berpengaruh positif dan signifikan terhadap penerapan Penganggaran Berbasis Kinerja pada pada satuan kerja di wilayah pembayaran KPPN Bima.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah

2021 ◽  
Vol 2 (1) ◽  
pp. 76-86
Author(s):  
Muflihah Muflihah
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Internal Control ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Information Value ◽  
Financial Control ◽  
Financial Reports ◽  
Internal Control System

The purpose of this study was to determine and test Human Resources, Information Technology, Internal Control Systems, Information Value, Financial Control to influence financial statements. This type of research is using quantitative methods using linear regression test. The population in this study were all SKPDs in Pamekasan Regency with the number of SKPD 45 which was carried out by selecting subjects using purposive sampling method. Based on the analysis of research data, it is known through a partial test that Human Resources have a significant effect on the Quality of Regional Financial Reports, Information Technology has no effect on the Quality of Regional Financial Reports, the Internal Control System has a significant effect on the Quality of Regional Financial Reports, Information Value has no significant effect on Quality of Regional Financial Reports, Financial Control has a significant effect on the Quality Financial Statements in Pamekasan Regency.

scholarly journals THE EFFECT OF HUMAN RESOURCES, BUDGET PARTICIPATION, AND LEADERSHIP STYLE ON THE QUALITY OF INFORMATION ON THE FINANCIAL AND INTERNAL CONTROL AS MODERATION VARIABLES (A Case Study on Takalar City Goverment)

2019 ◽  
Vol 16 (1) ◽  
pp. 93-107
Author(s):  
Mas Uleng
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Leadership Style ◽  
Internal Control ◽  
Financial Statements ◽  
Internal Controls ◽  
Quality Of Information ◽  
Relationship Of ◽  
The Relationship

This study aims to analyze human resources on the quality of information, budget participation on the quality of information, leadership style on the quality of information, human resources on the quality of information through internal control as a moderating variable, budget participation on the quality of information through internal control as a moderating variable, to the quality of information through internal control as a moderating variable.            This study uses a quantitative approach by testing the hypothesis (hypothesis testing) to see the correlation that occurs between the Budget Participation, And Leadership Style To The Quality Of Information Financial Statements And Internal Control As Moderation Variables. The object of this research is head section, head of department, and head of OPD district of Takalar. Data collection techniques used questionnaires survey method with OPD was 140 respondents with purposive method. Data analysis technique used is Partial Least Square (PLS) approach with Smart Software PLS 3.0.            The results of this study show that human resources affect the quality of information on local government financial statements while budgetary participation does not affect the quality of information on local government financial statements and leadership style also has no effect on the quality of local government financial report information but internal controls can moderate the relationship of human resources and the quality of local government financial statements information significantly Internal controls are not able to moderate the relationship of budget participation and the quality of information on local government financial statements significantly Internal controls are able to moderate the relationship of leadership style and quality of information on local government financial statements significantly.Keywords: Human Resources, Budget Participation, Leadership Style, Budget Participation,  Quality Information, Internal control.  

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KEPULAUAN TALAUD

2016 ◽  
Vol 5 (2) ◽  
pp. 98
Author(s):  
Imelda Latjandu ◽  
Lintje Kalangi ◽  
Jantje J. Tinangon
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Internal Control ◽  
Research Result ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Statement ◽  
Validity And Reliability ◽  
Organization Commitment

This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of government financial statement at Talaud Island Regency Government. The sample in this research were the Head and Accounting Staff at Talaud Island Regency Government as 64 respondents. This research is quantitative using multiple regression analysis. To test the data quality by validity and reliability. Beside that testing by the classical assumption of normality, multicollinearity and heteroscedasticity. This research result indicates that organization commitment, utilization of information technology, and the effectiveness of internal control has effect significantly to the quality of government financial statements at Talaud island Regency Government and the human resource competence has effect but not significantly to quality of government financial statement at Talaud Island Regency Government. Suggestions to Talaud Island Regency Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting, as seen from the respondent data, proving that there are many officers who worked in the accounting who have educational non accounting. Keywords: Quality of Local Government Financial Statements, Organization Commitment, Human Resources Competence, Utilization of Information Technology, and the Effectiveness of Internal Control

scholarly journals SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SEMARANG

2020 ◽  
Vol 14 (1) ◽  
pp. 9
Author(s):  
Saifudin Saifudin ◽  
Rizki Nur Aprilia
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data

This study aims to analyze the influence of internal control systems, information technology, human resources and organizational commitment to the quality of the Semarang City goverment’s financial statements . This type of research is a quantitative study using primary data. Data collection techniques through questionnaires. The population in this study OPD Semarang City. The sampling technique uses purposive sampling. The sample of this study were 80 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) internal control system affect the quality of financial statements, (2) information technology affects he quality of financial statements, (3) human resources affect he quality of financial statements, (4) organizational commitment doesnt affect he quality of financial statements.

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.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected 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 Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 89
Author(s):  
Bambang Jatmiko ◽  
Dadang Irawan ◽  
Zaky Machmuddah ◽  
Titi Laras
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Supervision ◽  
Regional Government ◽  
Process Data ◽  
Quality Of Information

The purpose of this study is to test and empirically prove the influence of human resource capacity, the application of government accounting standards, the use of information technology, internal control systems, and financial supervision on the quality of information on local government financial statements. The problem in this study is that the quality of information on local government financial reports is still uneven, and the level of compliance with laws and regulations regarding local government financial reporting is lacking. The standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. The population in this study is the Regional Government of Brebes Regency with a sample of 40 SKPD offices, and the determination of the sample is based on purposive sampling with the criteria for officials of each SKPD who have authority over the recording, preparation, and reporting of local government finances. The application used to process data in SPSS 25. The method used is the classical assumption test, hypothesis testing, and multiple regression analysis. The results of this study indicate that the Capacity of Human Resources and the Government's Internal Control System has a positive effect on the Quality of Information on the Regional Government's Financial Statements. Application of SAP, Utilization of Information Technology, and Financial Oversight do not affect the Quality of Information on Regional Government Financial Statements.

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