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

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.

scholarly journals Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

2019 ◽  
Vol 10 (2) ◽  
pp. 96-109
Author(s):  
Patricia Diana ◽  
Chermian Eforis ◽  
Maria Stefani Osesoga
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Statements ◽  
Primary Data ◽  
Survey Method ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
The Impact

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.    The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.   Keywords        : financial report quality, local government financial statements, SIMDA

scholarly journals 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)

2017 ◽  
Vol 3 (2) ◽  
pp. 151-167
Author(s):  
Liza Mutiana ◽  
Yossi Diantimala ◽  
Zuraida Zuraida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Work Unit ◽  
Resource Quality ◽  
Cross Sectional ◽  
Financial Reports ◽  
Analysis Technique

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.

scholarly journals PERANAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada BPRS di Jawa Timur)

El Dinar ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 29
Author(s):  
Iin Fitri Lestari ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Audit Committee ◽  
Research Result ◽  
Supervisory Board ◽  
Good Effect ◽  
Financial Reports ◽  
Financial Report ◽  
Simultaneous Test ◽  
Report Quality ◽  
Statistical Application

<p class="Abstract"><strong>Abstract</strong></p>Audit Committee and Sharia Supervisory Board are the parts of the organization which help to manage the financial reports of BPRS with high quality. The aim of this research is to find out the influences of the Audit Committee’s and Sharia Supervisory Board’s role toward the quality of financial reports especially in BPRS of east java. This study applies a quantitative approach, focused on the associative type. Moreover, the sample is taken by using a purposive sampling method. The objects are 15 institutions of BPRS in east java which are registered in OJK and BI, each BPRS is given a questionnaire and it was returned around 38 questionnaires. After the data was collected, it was directly processed and analyzed by using a statistical application that is SPSS 16. The variable of the research involves 7 indicators of Audit Committee responsibilities, 9 indicators of DPS supervision activities, and 9 indicators of financial report quality. Consequently, the research result provides that according to a partial test, there is a good effect between the roles of the audit committee towards the quality of financial reports. Based on a partial test, there is a bad effect between DPSs’ roles towards the quality of financial reports. According to the simultaneous test, Audit Committee together with DPS influence the quality of financial reports

scholarly journals Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia?

2019 ◽  
Vol 2 (2) ◽  
pp. 170-183
Author(s):  
Karsam Karsam ◽  
Stefanus Ariyanto ◽  
Dian Permana Putro
Keyword(s):  
Financial Reports ◽  
Financial Report ◽  
Government Accounting ◽  
Report Quality ◽  
Financial Application ◽  
Samples Selection ◽  
Work Units ◽  
Ministry Of Finance ◽  
And Function

Objective – The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units. Design/methodology – The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results. Results – This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner.  Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.

scholarly journals Effect of Corporate Governance And Disclosure of Corporate Social Responsibility on The Quality of Financial Statements

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 146 ◽  
Author(s):  
Winda Pramudita Rusady ◽  
Andrian Budi Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Corporate Social Responsibility Disclosure ◽  
Report Quality ◽  
Corporate Social

<p class="Ventura-Abstract">The aim of this study was to analyze the effect of the disclosure of corporate social responsibility on the quality of the financial reports and the disclosure of corporate social responsibility mediation on the financial report quality of corporate governance. The dependent variable, financial report quality, was measured by earnings management (RAM); while, the independent variables, corporate social responsibility disclosure and corporate governance, were measured byCSRindex andCGIindex. Meanwhile, the control variables were the negative value of operating cash flow, profit, debt ratio, market volatility, and operating cycle. The sample was manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The sampling method was purposive sampling and the technique of analysis was multiple linear regression. The results showed that corporate social responsibility disclosure significantly and negatively affectedRAMand the mediation of corporate social responsibility disclosure on the effect of corporate governance did not affect the quality of the financial reports.</p>

Pengaruh Kompetensi Manajerial Kepala Sekolah dan Lingkungan Kerja terhadap Mutu Layanan pada Masa Pandemi di SMK Cendikia Muslim Nanggung Bogor

2021 ◽  
Vol 3 (2) ◽  
pp. 226-231
Author(s):  
Zainal Abidin ◽  
Anita Puspita
Keyword(s):  
Service Quality ◽  
Work Environment ◽  
Survey Method ◽  
Research Approach ◽  
Analysis Technique ◽  
Managerial Competence ◽  
Sample Technique ◽  
Saturated Sample ◽  
Data Collection Technique

Service quality is the quality of interaction between one person and another by promoting customer satisfaction. This study aims to determine the effect of principal managerial competence and the work environment on the services  quality during the pandemic period in SMK Cendikia Muslim Nanggung. This research was conducted at SMK Cendikia Muslim Nanggung. The number of samples taken was 39 teachers, with a non-probability sampling method with a saturated sample technique. The research approach used is a quantitative approach with a survey method, the data collection technique used is a non-test in the form of a questionnaire with 5 (five) alternative answers. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the principal managerial competence and work environment simultaneously or collectively had a positive effect on service quality. This shows that the stronger the influence of the principal managerial competence and the work environment together, the resulting service quality will increase.  

scholarly journals APAKAH KARAKTERISTIK PEMERINTAH DAERAH BERPENGARUH PADA PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH? RISET PADA KABUPATEN DI JAWA TENGAH

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Dekeng Setyo Budiarto ◽  
Luki Indarti
Keyword(s):  
Local Government ◽  
Total Population ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Central Java ◽  
Analysis Technique

<p><strong><em>ABSTRACT:</em></strong><em> </em><em>D</em><em>isclosure of information in financial statements is part of Local Government Financial Report (LGFR)</em><em> </em><em>accountability and transparency to the public. This study aims to determine the influence of local government characteristics, total population, audit findings, and audit opinion on their financial statement disclosures. The population in this study was a local government of regency/city in central Java province in 2015-2017. The sample in the study was selected by saturation sampling, and the data obtained were 102 financial reports of local government. The analysis technique used in this research was multiple linear regression analysis. Results of the study proved that government’s official age and total population variable have a significant effect on the disclosure of local government financial report, while the size of local government, audit opinion, and audit findings variable has no significant impact on the disclosure of LGFR.</em></p><p><strong><em>Keyword</em></strong><em> : </em><em>government characteristics, audit findings, audit opinion and financial statement </em></p><p><strong><em>                 </em></strong><em>disclosures</em></p><p><em> </em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> Keterbukaan informasi dalam laporan keuangan adalah bagian dari pertanggungjawaban dan transparansi Laporan Keuangan Pemerintah Daerah kepada publik. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, total populasi, temuan audit, dan opini audit terhadap pengungkapan laporan keuangannya. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten / kota di provinsi Jawa Tengah pada tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan sampling jenuh, dan data yang diperoleh adalah 102 laporan keuangan pemerintah daerah. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa usia resmi pemerintah dan variabel total populasi memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, opini audit, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR.</p><p> </p><pre><strong>Kata kunci</strong>: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan    </pre><pre>                    pengungkapan</pre>

scholarly journals THE INFLUENCE OF ZAKAT MAL EXPENDITURE TOWARDS HUMAN RESOURCES PERFORMANCE THROUGH THE ALTRUISM AND THE QUALITY OF WORK LIFE (Case Study in Universitas Islam Sultan Agung Semarang)

2018 ◽  
Vol 3 (1) ◽  
pp. 410
Author(s):  
Putra Anugrah Satria
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Work Life ◽  
Quality Of Work Life ◽  
Quality Of Work ◽  
Analysis Technique

This study aims to analyze the effect of zakat mal expenditure on� the performance of human resources for lecturers at Sultan Agung Semarang� Islamic� University with Altruism�� �and Quality of Work Life as an intervening variable. The population in this study were lecturers at Sultan Agung Islamic University Semarang. The sampling technique using convenience sampling method and purposive sampling. Samples taken were 223 respondents.The research method used was explanatory research with a quantitative approach because it explained the relationship between variables using questionnaires as a tool in data collection to reveal data on zakat mal expenditures, human� resource� performance with Altruism and Quality of Work Life as intervening. The analysis technique used in this study is linear regression analysis using SPSS version 23.0 for Windows software tools.The results of this study indicate that the expenditure of zakat mal, Altruism and Quality of Work Life has a positive and significant effect on the performance of human resources.keywords: Effect of Spending on Zakat, Altruism , Quality of Work Life , Human Resource Performance

scholarly journals Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit

2019 ◽  
Vol 28 (2) ◽  
pp. 1088
Author(s):  
Putu Dendy Pratama Yoga ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Audit Quality ◽  
Sampling Methods ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the BPK Bali Office based on non probability sampling methods with purposive sampling technique and a sample of 40 auditors. Data collection is done by survey method with questionnaire techniques. The analysis technique in this study used multiple linear regression analysis. The results of the analysis show that professional skepticism, competence and independence have a positive effect on audit quality. This shows that the higher the professional skepticism, competence, and independence possessed by the auditor, the better the quality of the audit produced. Keywords: Professional skepticism, competence, independence and audit quality.

scholarly journals EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT

2020 ◽  
Vol 28 (3) ◽  
pp. 145-180
Author(s):  
Luh Merawati ◽  
Putu Kumalasari
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Analysis Technique

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement. Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis. Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction. Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making. Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.

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