scholarly journals Determinants of Information Technology Outsourcing

2014 ◽  
Vol 61 (1) ◽  
pp. 66-80 ◽  
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Panel Data ◽  
Response Bias ◽  
Financial Reporting ◽  
Internal Control ◽  
Task Complexity ◽  
Firm Characteristics ◽  
Client Firm ◽  
Information Technology Outsourcing ◽  
It Audit

Abstract Financial reporting is a key outputs of Information Technology (IT). Thus to assure the reliability of financial reporting, the IT audit has to be evaluated. The evaluation of IT Audit is necessary also when the IT is outsourced. This paper aims to identify the determinants of the Information Technology Outsourcing (ITO) decision in Italy and to test empirically the ITO framework developed theoretically by Lacity et al. (2011), using the variable construction based on Lacity et al. (2010). We use a questionnaire addressed to Italian companies which are today obliged to comply with Law 262/2005. The aim is to test the reliability of financial reporting through the evaluation of internal control, such as IT audit. We control for the non-response bias. We build a panel data for our regression model. We find that client firm characteristics, Task Complexity and ITO outcomes are significant for Italian listed companies in the ITO decision. The findings are original in that they concern a country which has specific characteristics and where very little empirical research exists on the topic.

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.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

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.

ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN

2016 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Nur Laila Yuliani ◽  
Barkah Susanto ◽  
Farida Farida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Factors Affecting ◽  
Supporting System ◽  
Positive Effects

<p><em>This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.</em></p>

Timing of auditor terminations and client firm risk

2019 ◽  
Vol 34 (6) ◽  
pp. 650-672
Author(s):  
Young-Won Her ◽  
Jennifer Howard ◽  
Myungsoo Son
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Quality ◽  
Operating Performance ◽  
Firm Risk ◽  
Content Type ◽  
Auditor Resignation ◽  
Client Firm ◽  
Auditor Switches ◽  
Available Information

Purpose The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms. Design/methodology/approach This empirical study uses a sample of auditor switches during 2003-2014 to conduct univariate tests and multivariate regression analyses. Auditor switches occurring after the audit report date but before the shareholders’ meeting are classified as “planned” terminations and auditor switches that occur outside of this window are classified as “abrupt” terminations. Findings First, abrupt terminations are more strongly related to client risk factors than planned terminations. Second, relative to planned terminations, abrupt terminations are more likely to result from an auditor resignation rather than a client dismissal. Third, abrupt termination firms are more likely to have internal control weaknesses and experience delistings in the following year. Future operating performance is also worse after an abrupt termination. Finally, auditors and investors view abrupt terminations as riskier than planned terminations. Practical implications As the timing of the auditor termination is publicly available information, it can provide an important signal of deteriorating financial performance to shareholders and potential investors. Abrupt terminations could be costly to shareholders because those firms likely have lower quality financial reporting (due to internal control weakness) and deterioration of future operating performance. Originality/value While concurrent studies investigate the relation between the timing of new auditor appointment and audit quality, this is the first study to document the relation between the timing of auditor termination and the riskiness of client firms.

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.

scholarly journals ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon

2018 ◽  
Vol 3 (2) ◽  
pp. 150
Author(s):  
Deasy Hary Rahman Puspita ◽  
Dewi Amalia
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Research Use ◽  
Technology Utilization ◽  
Main Requirement ◽  
Independent Variable

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.

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 PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN ACEH SELATAN)

2020 ◽  
Vol 5 (2) ◽  
pp. 172-181
Author(s):  
Agung Muhammad Arighi ◽  
Darwanis Darwanis
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Capacity Utilization ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Variable Capacity ◽  
Independent Variable ◽  
Detailed Questionnaire

This research aims to test the influence of human resources Capacity, utilization of information technology as well as internal control against the timeliness of financial reporting village. The population in this research is the entire village in Aceh Selatan Regency. Sampling techniques in the study is simple random sampling. The research of using primary data obtained through the filling of the questionnaire. The data collected as many as 73 a detailed questionnaire from the 260 villages that existed in South Aceh Regency. Data processing using SPSS tool Version 22. Statistical analysis is used in logistic regression is. The results showed that collectively the variable capacity of human resources, utilization of information technology as well as internal control against the timeliness of financial reporting village. Each partially independent variable affect the timeliness of financial reporting Village.

scholarly journals Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial

2021 ◽  
Author(s):  
Cassandra Estep
Keyword(s):  
Information Technology ◽  
Social Identity ◽  
Financial Reporting ◽  
Internal Control ◽  
Social Identity Theory ◽  
Audit Quality ◽  
Identity Theory ◽  
Team Identity ◽  
The Impact ◽  
Insight Into

I investigate how auditors integrate information technology (IT) specialist input into internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of evaluating ICFR issues and the impact of these issues on audit quality, combining knowledge from different perspectives is likely beneficial. Drawing on social identity theory, I predict and find that a weaker one-team identity between auditors and IT specialists yields benefits. Auditors with a weaker versus stronger team identity place more weight on IT specialist input for IT-related issues and differentially weight higher and lower quality input for non-IT issues. I also find that more severe ICFR issues drive the predicted results. My study provides insight into how team identity influences auditor integration of input from specialists. The implications of my study are of interest to researchers, regulators, and practitioners, especially as recent firm initiatives encourage a one-team view for auditors and IT specialists.

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