scholarly journals PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN

2018 ◽  
Vol 3 (1) ◽  
pp. 141-178
Author(s):  
Ni Made Intan Priliandani ◽  
Ni Made Rai Juniariani ◽  
Ni Putu Sri Mariyatni
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Management Control ◽  
Primary Data ◽  
Accounting Data ◽  
Internal Control System ◽  
Management Experience ◽  
Positive Effect

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

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.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

scholarly journals PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA

2019 ◽  
Vol 17 (1) ◽  
pp. 44-56
Author(s):  
Amanda Mutiara Sweetenia ◽  
Eka Pinditya Ayu Caesari ◽  
Arum Frida Aprillia ◽  
Anissa Hakim Purwantini
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Financial Statements ◽  
System Quality ◽  
Internal Control System ◽  
Local Government Budget ◽  
Survey Responses ◽  
Quality Of Presentation

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.

Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah

2020 ◽  
Vol 5 (1) ◽  
pp. 85-94
Author(s):  
Dri Asmawanti ◽  
Aisyah Mayang Sari ◽  
Vika Fitranita ◽  
Indah Oktari Wijayanti
Keyword(s):  
Control System ◽  
Hypothesis Testing ◽  
Internal Control ◽  
Primary Data ◽  
Government Agencies ◽  
Performance Control ◽  
Performance Accountability ◽  
Internal Control System ◽  
Positive Effect ◽  
Laws And Regulations

This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

2021 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Nilawati Nilawati ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.

scholarly journals PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING

2018 ◽  
Vol 4 (1) ◽  
pp. 71
Author(s):  
Ade Budi Setiawan ◽  
Rizki Putra Tami
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Survey Methods ◽  
Sampling Technique ◽  
Financial Statement ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

Local goverment financial statement in Bogor City for the last five years are still given fair opinion withthe exception by BPK. This research aims to determine effect of application Government AccountingStandards, and the Government Internal Control System on the quality of local goverment financialstatement in Bogor City with the Competence of Human Resources as moderating variable. The method ofthis research design is using survey methods with data collection method using questionnaires. Thepopulation in this research were employees in 39 financial administration officials in Regional Work unit(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees thatthe research sample. The analysis technique used is MRA. The result of the analysis showed that simultantest or partial test, application of the Government Accounting Standards and Government Internal ControlSystem have significant impact on the quality of local government financial statement. The competence ofhuman resources as moderating variables can moderated the effect of the Government AccountingStandards and Government Internal Control System on the quality of local government financial statement.Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.

scholarly journals FRAUD DIAMOND THEORY DAN KUALITAS PENGELOLAAN KEUANGAN DENGAN MODERASI SISTEM PENGENDALIAN INTERNAL

2019 ◽  
Vol 2 (2) ◽  
pp. 207-223
Author(s):  
Evi Yuli Susanti ◽  
Gideon Setyo Budiwitjaksono
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Methods ◽  
Good Governance ◽  
Sampling Technique ◽  
Government Accounting ◽  
Internal Control System

Regional financial management is a key element in good governance. The preparation of financial statements based on government accounting standards is a form of quality financial statement management. It can shows the performance of government that always realizes transparency and accountability of local governments. This study aims to examine the effect of fraud diamond theory on the quality of financial management with an internal control system as a moderating variable. This study uses quantitative methods and data samples of 90 employees in the Regional Apparatus Organization (Organisasi Perangkat Daerah – OPD) Malang City, East Java, with a purposive sampling technique based on criteria. Data analysis using Path Analysis techniques. The results showed that pressure, opportunity, rationalization and ability affect the quality of financial management. While the internal control system is not able to strengthen or weaken the influence of pressure, opportunity, rationalization and ability to the quality of financial management.

scholarly journals ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gyshella Smylie Lumintang ◽  
Linda Lambey ◽  
Steven Tangkuman
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government

scholarly journals STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI STAF AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 9 (2) ◽  
pp. 81
Author(s):  
Renny Novsellia Sihite ◽  
Holiawati Holiawati
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Accounting Standards ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
Positive Effect

Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. The population in this research is staff members of SKPD in South Tangerang City.  This research is a quantitative research that conduct by using primary data. This research using simple random sampling technique, and samples obtained and used amounted to 100 respondents. The data collection were done by using questionnaire method. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results that the application of government accounting standards, internal control system and accounting staff competence partially have the positive effect and significant on the quality of local government financial statements. Thus, the application of government accounting standards, internal control system and accounting staff competence simultaneously have  positive effect and significant on the quality of local government financial statements. Keywords: Implementation of Government Accounting Standards; Internal Control System; Accounting Staff Competence and Quality of Local Government Financial Statements. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Dalam pengambilan sampel menggunakan teknik Simple Random Sampling, dan sampel yang didapatkan dan digunakan berjumlah 100 responden. Populasi dalam penelitian ini adalah pegawai staf bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) di Kota Tangerang Selatan Pengumpulan data dilakukan dengan metode kuesioner. Metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Lalu penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Sistem Pengendalian Internal; Kompetensi Staf Akuntansi Dan Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals Pengaruh Karakteristik Organisasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal dan Budaya Etis terhadap Fraud Pengadaan Barang/Jasa

2020 ◽  
Vol 30 (7) ◽  
pp. 1843
Author(s):  
Nurlaili Fithriani ◽  
Endar Pituringsih ◽  
M Firmansyah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Ethical Culture ◽  
Internal Control System ◽  
Negative Effect ◽  
Village Government ◽  
Procurement Fraud

The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords: Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.

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