Moderating Effect of Press Highlights on The Effect of the Quality of Internal Control Systems on Disclosure in Local Government Financial Reports

<p>This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.</p>

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THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

JASS (Journal of Accounting for Sustainable Society) ◽

10.35310/jass.v1i02.243 ◽

2019 ◽

Vol 1 (02) ◽

pp. 108-111

Author(s):

Endang Darmawan

Keyword(s):

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Reports ◽

Government Accounting ◽

Internal Control System ◽

The Government

This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

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THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES

ACCRUALS ◽

10.35310/accruals.v4i02.584 ◽

2020 ◽

Vol 4 (02) ◽

pp. 216-229

Author(s):

Suci - Atiningsih

Keyword(s):

Information Technology ◽

Organizational Commitment ◽

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Reports ◽

Government Accounting

The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.

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The ANALYSIS OF THE QUALITY INFLUENCING FACTORS OF REGIONAL GOVERNMENT FINANCIAL REPORTS AND THE IMPLICATION TOWARDS THE GOVERNMENT EMPLOYEE PERFORMANCE OF LAMPUNG PROVINCE GOVERNMENT

International Journal of Economics Business and Entrepreneurship ◽

10.23960/ijebe.v3i2.60 ◽

2021 ◽

Vol 3 (2) ◽

pp. 47-60

Author(s):

Raisa Lestari

Keyword(s):

Information Technology ◽

Local Government ◽

Control Systems ◽

Human Resource ◽

Internal Control ◽

Employee Performance ◽

Financial Reports ◽

Human Resource Capacity ◽

Resource Capacity

This study aims to examine the relationship between the influence of human resource capacity, the application of government internal control systems and the use of information technology to the quality of local government financial reports, and their implications for employee performance. The study was conducted among 107 employees who worked in the accounting department of the Regional Agency for Financial Management and Assets and the Regional Revenue and Asset Management Service, who had responsibilities and main functions in the preparation of financial reports of district governments of Lampung Province. The data analysis technique used in this study is the SEM (Structural Equation Model) method using the AMOS program as a research tool. This research shows empirical evidence that human resource capacity, the application of government internal control systems and the use of information technology have a positive effect on the quality of local government financial reporting, this study found. also successfully demonstrated that there is a positive influence on the quality of local government financial statements on employee performance.

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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

JBMP (Jurnal Bisnis Manajemen dan Perbankan) ◽

10.21070/jbmp.v5i2.2550 ◽

2019 ◽

Vol 5 (2) ◽

pp. 75

Author(s):

Jefry Jef Gasperz

Keyword(s):

Information Technology ◽

Control Systems ◽

Internal Control ◽

Financial Statements ◽

Development Planning ◽

Central Bureau ◽

Primary Data ◽

Financial Reports ◽

Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements.

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INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

JURNAL ILMU EKONOMI & SOSIAL ◽

10.35724/jies.v7i2.506 ◽

2016 ◽

Vol 7 (2) ◽

pp. 100-116

Author(s):

Dina Fitri Septarini ◽

Frans Papilaya

Keyword(s):

Control System ◽

Organizational Commitment ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Financial Statements ◽

Financial Reports ◽

Internal Control System ◽

The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

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

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.928 ◽

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

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The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

Account and Financial Management Journal ◽

10.47191/afmj/v6i6.03 ◽

2021 ◽

Vol 06 (06) ◽

Author(s):

Sunardi . ◽

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Local Governments ◽

City Governments ◽

Financial Reports ◽

Internal Control System ◽

The Relationship

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

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Revisiting the determinants of local government performance

Accounting ◽

10.5267/j.ac.2021.4.022 ◽

2021 ◽

Vol 7 (7) ◽

pp. 1751-1756 ◽

Cited By ~ 1

Author(s):

Frida Magda Sumual ◽

David Paul Elia Saerang ◽

Herman Karamoy ◽

Hendra N. Tawas

Keyword(s):

Control System ◽

Local Government ◽

Public Participation ◽

Internal Control ◽

Financial Management ◽

Government Performance ◽

Public Accountability ◽

Financial Reports ◽

Internal Control System

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta)

TEKUN: Jurnal Telaah Akuntansi dan Bisnis ◽

10.22441/tekun.v8i1.2595 ◽

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.

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