PENGARUH SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATKER DI LINGKUNGAN KEMENTERIAN AGAMA KABUPATEN ACEH UTARA)

This study aims to examine the effect of the internal control systems, information technology, human resource quality and organizational commitment on the quality of financial reports on the work unit in the Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially. The population of this study is all work unit in the Ministry of Religious Affairs of North Aceh Regency as many as 53 work units. The type of investigation conducted is causal study, with the time used in data collection is cross-sectional, and the analysis unit is organizational. Sources of data used are primary data, obtained through the distribution of questionnaires to KPA and Preparer of financial reports as respondents. Data analysis technique in testing the hypothesis of this study using multiple linear regression analysis technique is a statistical technique used to test the influence between two or more variables and to see the effect of partial and simultaneous. The result of the research shows that internal control system, information technology, human resource quality and organizational commitment have effect on financial report quality at satker in Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially.Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial. Populasi penelitian ini adalah seluruh satker di lingkungan Kementerian Agama Kabupaten Aceh Utara sebanyak 53 satker. Adapun jenis investigasi yang dilakukan adalah jenis studi kausalitas (causal study), dengan waktu yang digunakan dalam pengumpulan data adalah cross-sectional, danunit analisis adalah organisasional. Sumber data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuesioner kepada KPA dan penyusun laporan keuangan selaku responden. Teknik analisis data dalam menguji hipotesis penelitian ini menggunakan teknik analisis regresi linier berganda yang merupakan teknik statistik yang digunakan untuk menguji pengaruh antara dua atau lebih variabel dan untuk melihat pengaruh secara parsial dan simultan. Hasil penelitian menunjukkan bahwa bahwa sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi berpengaruh secara bersama-sama terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial.

Download Full-text

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v7i2.4257 ◽

2020 ◽

Vol 7 (2) ◽

Author(s):

Rizky Rivaldo Peku Djawang ◽

Anwar Made ◽

Ati Retna Sari

Keyword(s):

Information Technology ◽

Organizational Commitment ◽

Human Resources ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Information Value ◽

Financial Statement ◽

Analysis Technique

This study aims to determine the effect of SAP Understanding, Use of Information Technology, Internal Oversight, HR, and Organizational Commitment to the Value of Financial Statements, both partially and simultaneously. This research was conducted in East Sumba Regency - East Nusa Tenggara Province using primary questionnaire data distributed to DPKAD / DPPKD staff of the City / Regency of East Sumba. The sample used amounted to 35 people consisting of employees who work or handle the accounting department. The data analysis technique used in this study is multiple linear regression analysis. The results showed that SAP Understanding, Use of Information Technology, Internal Oversight, Human Resources, and Organizational Commitment simultaneously influence the Financial Statement Information Value and partially SAP Understanding, Use of Information Technology, Human Resources has a positive and significant effect on financial performance, but Internal Control and Organizational Commitment do not affect the value of financial statement information in East Sumba district. Based on these results it can be concluded that the greater the SAP Understanding, Use of Information Technology, Human Resources will improve the quality of regional financial statement information, and vice versa if the Understanding of SAP, Use of Information Technology, Human Resources decreases the quality of regional financial statement information will also decrease

Download Full-text

Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo

Jambura Accounting Review ◽

10.37905/jar.v1i1.8 ◽

2020 ◽

Vol 1 (1) ◽

pp. 36-47

Author(s):

Mardiah Sikumbang ◽

Lukman Pakaya ◽

Harun Blongkod

Keyword(s):

Information Technology ◽

Human Resource ◽

Internal Control ◽

Quantitative Research ◽

Internal Audit ◽

Financial Statement ◽

Primary Data ◽

Work Commitment ◽

Analysis Technique

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards the quality of financial statement at OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the quality of human resource, and the system of internal control was simultaneously and significantly influenced the variable of quality of financial statement in ROO of Gorontalo Province with the determinant value as 64,40%. While the remaining was 35,600/0 could be described by other unlnvestigated variables such as the work commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

Download Full-text

Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p09 ◽

2021 ◽

Vol 31 (8) ◽

pp. 1987

Author(s):

Ni Putu Sundari Maheni Premaswari ◽

I Wayan Suartana

Keyword(s):

Information Technology ◽

Human Resources ◽

Human Resource ◽

Linear Regression Analysis ◽

Financial System ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Financial Reports ◽

Village Government ◽

The Village

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective. Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.

Download Full-text

THE EFFECT OF HUMAN RESOURCE QUALITY AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL ACCOUNTABILITY REPORT WITH INTERNAL CONTROL AS AN INTERVENING VARIABLE (Empirical Study of BOS SMA / SMK Cilegon)

Jurnal Riset Akuntansi Tirtayasa ◽

10.48181/jratirtayasa.v4i1.4946 ◽

2019 ◽

Vol 4 (1) ◽

pp. 18-34

Author(s):

Ihsan Amrullah

Keyword(s):

Information Technology ◽

Empirical Study ◽

Human Resources ◽

Path Analysis ◽

Human Resource ◽

Internal Control ◽

Resource Quality ◽

Financial Accountability

This study aims to examine the effect of the quality of human resources and the use of information technology on the quality of the financial accountability report with internal control as an intervening variable in SMA/ SMK throughout Cilegon City. The population in this study was all educational units with an analysis unit of all the SMA/SMK Cilegon. The sampling in this study are 47 principal and 47 treasurer. The data in this study were analyzed using the Path Analysis using SPSS Ver.22. The results indicate that the quality of human resources doesn’t affected the quality of financial accountability reports, the use of information technology affected the quality of financial accountability reports, the human resources quality doesn’t affected internal control, the use of information technology affected internal control ,Internal control has significant effect the quality of financial accountability reports. In addition, the human resources quality indirectly affected the quality of financial accountability reports through internal control, indirect use of information technology affected the quality of financial accountability reports through internal control.

Download Full-text

PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v3i1.50 ◽

2021 ◽

Vol 3 (1) ◽

pp. 85-103

Author(s):

Komang Krishna Yogantara ◽

Gde Herry Sugiarto Asana

Keyword(s):

Information Systems ◽

Organizational Commitment ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Work Motivation ◽

Test Reliability ◽

Financial Reports ◽

Analysis Technique

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.

Download Full-text

Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p09 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1725

Author(s):

Ni Wayan Sudiarti ◽

Gede Juliarsa

Keyword(s):

Locus Of Control ◽

Human Resource ◽

Linear Regression Analysis ◽

Survey Method ◽

Financial Reports ◽

Financial Report ◽

Report Quality ◽

Analysis Technique ◽

Sample Technique

The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample technique in this study using the Slovin formula with purposive sampling, as many as 46 samples. Data collection method used is a survey method by distributing questionnaires and documentation. The number of returned questionnaires was 126 questionnaires. The data analysis technique used is doubled linear regression analysis with SPSS. Based on research results, competence of human resources and locus of control have a positive and significant effect on the quality of financial statements. The results of this study are expected to provide additional insights into knowledge for those who play a role in preparing financial reports so as to achieve success in carrying out their duties. Keywords: Financial Report Quality; Human Resource Competencies; Locus Of Control.

Download Full-text

Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram)

The Indonesian Accounting Review ◽

10.14414/tiar.v6i2.610 ◽

2017 ◽

Vol 6 (2) ◽

pp. 207

Author(s):

Triko Slamet ◽

Busaini . ◽

Nur Fitriyah

Keyword(s):

Information Technology ◽

Control System ◽

Organizational Commitment ◽

Human Resource ◽

Internal Control ◽

Financial Statements ◽

Positive Influence ◽

Technology Utilization ◽

Internal Control System

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.

Download Full-text

PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2018.v07.i02.p07 ◽

2018 ◽

pp. 477

Author(s):

I Wayan Subrata ◽

Gerianta Wirawan Yasa ◽

Ida Bagus Putra Astika

Keyword(s):

Information Technology ◽

Control System ◽

Local Government ◽

Human Resource ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Technology Utilization ◽

Internal Control System

This research aimed to get empirical evidence of the effect of the internal control system, human resource ability and information technology utilization on quality of local government assets report. The amount of samples in this research were 42 work units (SKPD) on Gianyar local government, that selected by purposive sampling method. The data about internal control systems, human resource ability and information technology utilization was collected by the use of questionnaire, while the data about quality of local government assets report was collected by evaluate the compliance level of assets report with established criteria based Permendagri No. 17 in 2007. The analysis technique used is multiple linear regression analysis. The result of analysis showed that the internal control system, human resource ability and information technology utilization has positive effect on quality of local government assets report.

Download Full-text

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR

Widya Akuntansi dan Keuangan ◽

10.32795/widyaakuntansi.v2i1.555 ◽

2020 ◽

Vol 2 (1) ◽

pp. 113-126

Author(s):

Putu Cita Ayu ◽

Ni Putu Ayu Kusumawati

Keyword(s):

Local Government ◽

Human Resource ◽

Internal Control ◽

Linear Regression Analysis ◽

Accounting Standards ◽

Secondary Data ◽

Data Sources ◽

Financial Reports ◽

Government Accounting

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.

Download Full-text

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

Adbis: Jurnal Administrasi dan Bisnis ◽

10.33795/j-adbis.v14i1.83 ◽

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.

Download Full-text