Pengaruh Good Governance, Kompetensi SDM dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan

Positive Influence ◽

Department Head ◽

City Government ◽

Report Quality

The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of Denpasar City. nonprobability sampling, which is saturated sampling, is a method of selecting samples used, the sample obtained is 108 respondents. Questionnaire is a data collection method used in this study. Respondents to this research questionnaire were to the head of department, head of the sub-section of finance and treasurer. The analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis it was found that good governance, HR competence and internal control systems had a positive influence on the quality of financial statements. Keywords: Financial report quality; good governance; human resource competence; internal control system

Competencies of Apparatus and Internal Control System Effect on The quality of Financial Statement Information and Good Governance

European Journal of Business Management and Research ◽

10.24018/ejbmr.2020.5.4.425 ◽

2020 ◽

Vol 5 (4) ◽

Author(s):

Ibrahim Ahmad ◽

. Mahfudnurnajamuddin ◽

Masdar Mas’ud ◽

. Suriyanti

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Structural Equation ◽

Good Governance ◽

City Government ◽

Financial Statement ◽

System Effect ◽

The purpose of this study was to analyze the effect of the competencies of the apparatus and internal control systems on the quality of financial statement information and good governance. The study was conducted at the Makassar City Government. The population in this study was 44 Indonesian: Regional Working Unit (SKPD) in the Makassar City Government consisting of 687 people, and a sample of 268 respondents were obtained through the Slovin formula. Data from the questionnaire were analyzed using the Structural Equation Model using AMOS 18. The results found that the overall variables studied were apparatus competence and internal control systems both directly and indirectly had a positive and significant effect on the quality of financial statement information and good governance in the City Government Makassar. The dominant direct effect is the internal control system on the quality of financial statement information and good governance in the Makassar City Government. The dominant indirect effect is the internal control system through the quality of financial statement information on good governance in the Makassar City Government.

Determinan Penerapan Anggaran Berbasis Kinerja pada Badan Layanan Umum Rumah Sakit Se-Pulau Sumbawa

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i10.p17 ◽

2020 ◽

Vol 30 (10) ◽

pp. 2657

Author(s):

Abdul Muis ◽

Lalu M. Furkan ◽

Endar Pituringsih

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Human Resources ◽

Control Systems ◽

Leadership Style ◽

Internal Control ◽

This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respondents. Data analysis using multiple linear regression analysis. Partially the variables of leadership style, organizational commitment and internal control systems each have a positive and significant effect on the implementation of performance-based budgets, while the quality of human resources has no effect on the implementation of performance-based budgets at BLU Hospitals throughout Sumbawa Island. Keywords: Performance-Based Budget; Leadership Style; Quality Of Human Resources; Organizational Commitment; Internal Control System.

PENGARUH IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH (STUDI KASUS PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH KOTA BANDUNG)

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v4i1.7716 ◽

2016 ◽

Vol 4 (1) ◽

Author(s):

Nono Supriatna

Keyword(s):

Internal Control ◽

System Performance ◽

Good Governance ◽

Hypothesis Test ◽

Positive Influence ◽

City Government ◽

Simple Linear Regression ◽

Verification Method ◽

Abstract. This research is intended to know the influence. This research is conducted because it is still related to the fraud and inefficiency of government apparatus performance in Bandung. This study uses a sample of Organization of Local Government of Bandung City Government in the form of agency and agency. This research uses descriptive verification method with hypothesis test using simple linear regression analysis. The results showed that in Bandung City has done very well. In addition, the performance performance of Bandung City Government apparatus has also been in accordance with the principle of good governance. The results also show a positive influence. H0 rejected and Ha accepted. Keywords: Internal Control System, Performance, Good Governance. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem pengendalian internal terhadap kinerja instansi pemerintah. Penelitian ini dilakukan karena masih adanya indikasi terkait dengan kecurangan dan inefisiensi kinerja aparatur pemerintah di Kota Bandung. Penelitian ini menggunakan sample Organisasi Perangkat Daerah Pemerintah Kota Bandung yang berbentuk dinas dan badan sejumlah 23 sample. Penelitian ini menggunakan metode deskriptif verifikatif dengan uji hipotesis menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukan bahwa penerapan sistem pengendalian internal di pemerintah Kota Bandung telah terlaksana dengan sangat baik. Selain itu, pelaksanaan kinerja aparatur Pemerintah Kota Bandung juga telah sesuai dengan prinsip good governance. Hasil penelitian juga menunjukan bahwa terdapat pengaruh positif antara implementasi sistem pengendalian internal terhadap kinerja instansi pemerintah. Sehingga H0 ditolak dan Ha diterima Kata Kunci: Sistem Pengendalian Internal, Kinerja, Good Governance

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

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.2.170-183 ◽

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 ◽

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

PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20685.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Miranda Miryam Maramis ◽

Jenny Morasa ◽

Heince R. N. Wokas

Keyword(s):

Good Governance ◽

Financial Statements ◽

Positive Influence ◽

Study Data ◽

City Government ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17214.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Sinambow Gloria Injilita Bulan ◽

Jantje J. Tinangon ◽

Lidia Mawikere

Keyword(s):

Control System ◽

Internal Control ◽

Financial Management ◽

Pearson Correlation ◽

Government Control ◽

Internal Control System ◽

The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pelaksanaan Pengadaan Barang/jasa Di Pemerintah Provinsi Gorontalo

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i2.18620 ◽

2017 ◽

Vol 8 (2) ◽

Author(s):

Surya H Ahmad ◽

Jullie J Sondakh ◽

Jenny Morasa

Keyword(s):

Quantitative Research ◽

Service Providers ◽

Good Governance ◽

Provincial Government ◽

Primary Data ◽

The Government ◽

Selection Of

Abstract. Procurement of government goods / services is the activity of obtaining goods / services at reasonable prices, quantity and quality appropriately and timely. Goods / services procurement activities cover efforts to meet the needs of goods / services based on prevailing regulations and legislation, with various considerations for the purposes of easy control and evaluation. By implementating good procurement of goods / services, the good governance atmosphere is hoped to be established. This study aims to analyze the factors that affect the quality of procurement of goods / services in the Provincial Government of Gorontalo. This is a quantitative research and data were analysed by multiple linear regression analysis. Primary data were employed in this study and collected by distributing questionnaires. This study uses four independent variables, namely self-estimate price (HPS), time of procurement of goods / services, integrity, method of selection of goods / service providers, and one dependent variable is the quality of procurement of goods / services.The result of the research shows that the estimated price affect negatively and significantly the quality of the procurement of goods / services. On the other hand, the time of procurement of goods / services, integrity, and the method of selection of goods / service providers affect positively and significantly the quality of procurement of goods / services in the Government Gorontalo Province.Keywords: HPS, Implementation of procurement of goods / services period, integrity, procurement of goods/services. Abstrak. Pengadaan barang/jasa pemerintah merupakan kegiatan memperoleh barang/jasa dengan harga yang dapat dipertanggungjawabkan, jumlah dan kualitas yang sesuai serta pengadaan yang tepat waktu. Kegiatan pengadaan barag/jasa mencakup usaha-usaha untuk mencukupi kebutuhan barang/jasa berdasarkan peraturan dan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar pengendalian dan evaluasi mudah dilakukan. Dengan pelaksanaan pengadaan barang/jasa yang baik akan menciptakan suasana pemerintahan yang baik (Good Governance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner. Penelitian ini menggunakan empat variabel independen yaitu harga perkiraan sendiri (HPS), waktu pelaksanaan pengadaan barang/jasa, integritas, metode pemilihan penyedia barang/jasa, dan satu variabel dependen yaitu kualitas pelaksanaan pengadaan barang/jasa.Hasil penelitian menunjukan bahwa harga perkiraan memiliki pengaruh negatif dan signifikan terhadap kualitas pelaksanaan pengadaan barang/jasa, sedangkan waktu pelaksanaan pengadaan barang/jasa, integritas, dan metode pemilihan penyedia barang/jasa memiliki pengaruh positif dan signifikan terhadap kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo.Kata Kunci: HPS, waktu pelaksanaan pengadaan barang/jasa, integritas, pengadaan barang/jasa.

The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

Eduvest - Journal Of Universal Studies ◽

10.36418/edv.v1i12.292 ◽

2021 ◽

Vol 1 (12) ◽

Author(s):

Anthon S.Y. Kerihi ◽

Yohanes Demu ◽

Herly M. Oematan

Keyword(s):

Internal Control ◽

Financial Management ◽

Good Governance ◽

Secondary Data ◽

Sampling Technique ◽

Three Dimensions ◽

Primary Data ◽

Government Governance

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p07 ◽

2019 ◽

Vol 29 (1) ◽

pp. 96

Author(s):

Ni Made Sarasita Novi Paramartha ◽

Ketut Alit Suardana

Keyword(s):

Financial Management ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

Sample Collection ◽

Report Quality ◽

Positive Effect

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements. Keywords : Financial accounting system; budget supervision; report quality.

Analysis of Completeness Products and Prices on the Decision of Buying ATK (Office Stationery) at UD. Pemancar Ilmu Store in Namlea City

10.31219/osf.io/mbxf8 ◽

2021 ◽

Author(s):

M Chairul Basrun Umanailo

Keyword(s):

Regression Analysis ◽

Quantitative Data ◽

Qualitative Data ◽

Positive Influence ◽

Private Institutions ◽

Purchasing Decisions ◽

Quality Of Products

This study aims to determine the effect of product completeness and price on purchasing decisions for office stationery at UD. Pemancar Ilmu Store in Namlea. This research is descriptive correlation research. The object of this research is consumers who represent personal and institutional / both government and private institutions who have been or have become customers and make purchases of stationery products at UD. Pemancar Ilmu Store in Namlea City. This research took place from April to May 2020. The type of data in this study was qualitative data and quantitative data. Data collection techniques in this study using observation and questionnaires. The data analysis in this study used multiple linear regression analysis. The results showed that there was a positive influence between product completeness on purchasing decisions, and there was a positive influence between product completeness on purchasing decisions at UD. Pemancar Ilmu Store in Namlea City. This shows that the availability of goods in a store including variations in brands, product sizes, types, and variations in the quality of products sold in a store will affect consumer purchasing decisions. The more complete a store, the more it meets the needs and desires of consumers.