THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.

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FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v20i1.6947 ◽

2020 ◽

Vol 20 (1) ◽

pp. 99

Author(s):

Andini Indriani ◽

Hermi Hermi

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Financial Statements ◽

Fraud Prevention ◽

Financial Report ◽

Internal Control System ◽

The Government ◽

Positive Effect

This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.

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The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

Jurnal Manajemen Pelayanan Publik ◽

10.24198/jmpp.v5i1.25785 ◽

2021 ◽

Vol 5 (1) ◽

pp. 13

Author(s):

Yasmin Yasmin ◽

Srihadi Winarningsih ◽

Sri Mulyanti

Keyword(s):

Corporate Governance ◽

Control System ◽

Internal Control ◽

Financial Statements ◽

Research Approach ◽

Fraud Prevention ◽

Good Corporate Governance ◽

Internal Control System ◽

System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

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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 ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

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

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Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Kotamobagu

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v9i2.26468 ◽

2018 ◽

Vol 9 (2) ◽

Author(s):

Siska Marini Pilander ◽

David Paul Saerang ◽

Hendrik Gamaliel

Keyword(s):

Information Technology ◽

Control System ◽

Human Resource ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

Internal Control System ◽

The Government

Abstract. Government financial statement is essentially a form of government accountability to the folk for the management public fund. Therefore, government shall prepare the financial statements in accordance with qualitative characteristics which are relevant, reliable, comparable, and understandable. Government Accounting Standard implementation (X1) Internal control system (X2), human resource competency (X3), and utilization of information technology (X4) allegedly affect the quality of financial statements.This research aims to examine the effect of implementation of the government accounting standards, internal control system, human resource competency, and utilization of information technology against the financial statements of the government of Kotamobagu city. This study used a primary type of data, and data were collected by questionnaires. There were 98 respondents from 44 SKPDs in Kotamobagu city government. Data were analysed by multiple liniar regression analysis, including validity data, test of data reliability, and classical assumption test. The data analysis was run by Statistical Product and Services Solution (SPSS) software version 22nd. As the result, it shows that the implementation of government accounting standards, internal control system, human resource competency, and utilization of information technology influence the quality of government financial statements of Kotamobagu city positively and significantly. Keywords: Implementation of government accounting standards, internal control system, human resource competency, utilization of information technology, and financial statements quality. Abstrak. Laporan keuangan pemerintah pada hakekatnya merupakan suatu bentuk pertanggungjawaban pemerintah kepada rakyat atas pengelolaan dana publik sehingga pemerintah wajib menyusun laporan keuangan sesuai dengan karakteristik kualitatif yakni relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan adalah penerapan standar akuntansi pemerintahan (X1), sistem pengendalian intern (X2), kompetensi sumber daya manusia (X3), dan pemanfaatan teknologi informasi (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian intern, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada pemerintah Kota Kotamobagu. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 98 responden yang terdapat pada 44 SKPD di pemerintah Kota Kotamobagu. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statistical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu.Kata Kunci: Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan.

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PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN DENGAN MEDIASI PENATAUSAHAAN ASET TETAP

BISMA ◽

10.19184/bisma.v11i3.6470 ◽

2018 ◽

Vol 11 (3) ◽

pp. 271

Author(s):

Emy Dwi Trisnani ◽

Mohamad Dimyati ◽

Hadi Paramu

Keyword(s):

Control System ◽

Internal Control ◽

Structural Equation ◽

Financial Statements ◽

Equation Modeling ◽

Significant Positive Effect ◽

Fixed Assets ◽

Internal Control System ◽

The Government ◽

Positive Effect

Abstract: This study aims to analyze the influence of Internal Control System (SPI) on the reliability of financial statements, with fixed assets administration as the intervening variable, in the Government of Bondowoso Regency. Data were analyzed by using Structural Equation Modeling (SEM). Results shows that Internal Control System has a significant positive effect on the reliability of financial statements and fixed assets administration, fixed assets administration has a significant positive effect on the reliability of financial statements, and the fixed assets administration has a significant role in mediating the effect of Internal Control System on the reliability of financial statements. Keywords: SPI, Administration of Fixed Assets, Financial Statements Reliability.

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Lombok Tengah)

InFestasi ◽

10.21107/infestasi.v12i2.2764 ◽

2017 ◽

Vol 12 (2) ◽

pp. 131

Author(s):

Ikang Murapi

Keyword(s):

Internal Control ◽

Information Quality ◽

Linear Regression Analysis ◽

Financial Statements ◽

Accounting System ◽

Financial Reports ◽

System Utilization ◽

Internal Control System ◽

The Government

This study was conducted to determine the factors that affect the informatioan quality of local government financial reports. Collecting data this study used a questionnaire survey. The data collected is then processed using SPSS version 17.0. The statistical method used to test the hypothesis is multiple linear regression analysis. Results of hypothesis testing is the implementation of the Regional Financial Accounting System, Utilization of Information Technology and Internal Control System The government has a positive and significant impact on Information Quality of Local Government Financial Statements, but do not be influenced by the Human Resource Competency.

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

Jurnal ASET (Akuntansi Riset) ◽

10.17509/jaset.v9i2.9231 ◽

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

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THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS BASED ON AKRUAL, USING INFORMATION TECHNOLOGY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATION COMMITMENT TO QUALITY OF CENTRAL GOVERNMENT FINANCIAL REPORT

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v1i2.y2018.p203-213 ◽

2018 ◽

Vol 1 (2) ◽

pp. 203

Author(s):

Januarti Tiurmaida

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Central Government ◽

Accounting Standards ◽

Financial Statements ◽

Financial Report ◽

Government Accounting ◽

Internal Control System

The purpose of this study is to determine the effect of the implementation of Accounting Standards Based on Accrual Government, Utilization of Information Technology, Government Internal Control System, and Organizational Commitment to the quality of Central Government Financial Report. Central Government Financial Report is an accountability report on budget execution by Ministry / Institution. The population of research is conducted on the Ministry / Institution, with data acquisition by distributing questionnaires to the compilers of financial statements. The use of method in this research is quantitative with causal relation which is research to know influence between one independent variable (Accrual Based Government Accounting Standards, Information Technology, Government Internal Control System and Organizational Commitment) to dependent variable (Quality of Central Government Financial Report). The results of the study prove that all independent variables positively affect the quality of the Central Government Financial Statements.

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v14i1.1443 ◽

2020 ◽

Vol 14 (1) ◽

Author(s):

Vania Annissa Holle ◽

Agustinus Salle ◽

Mariolin Sanggenafa

Keyword(s):

Control System ◽

Internal Control ◽

Work Motivation ◽

Financial Statements ◽

Accounting Standard ◽

Financial Report ◽

Analysis Technique ◽

Internal Control System ◽

Report Data

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements

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Pengaruh Sistem Pengendalian Intern Pemerintah terhadap Laporan Keuangan Pemerintah Daerah Kabupaten Rote Ndao

POPULIKA ◽

10.37631/populika.v7i1.26 ◽

2019 ◽

Vol 7 (1) ◽

pp. 34-49

Author(s):

Matheus Gratiano Mali

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Asset Management ◽

Financial Statements ◽

Internal Control System ◽

Potential Factors ◽

The Government ◽

Control Apparatus

This Research aims to analyze the effect of implementation of Indonesia‟s Governmental Internal Control System called SPIP (Sistem Pengendalian Intern Pemerintah) based on the COSO Internal Control-fremawork, on the accountability of Local Government Financial Statements in Rote Ndao Distric. This Research aims to described the very potential factors are affecting the implementation of Indonesia‟s Governmental Internal Control System, that causes desclaimer opinion on local government financial statements In Rote Ndao Distric, from Supreme Audit Board Representatives of East Nusa Tenggara, since 2009 until 2013 and adverse opinion since 2014 until 2017. This is because the quality of the Local Government Financial Statements submitted does not meet the criteria for reliable, relevant, comparable and understandable. The Method of research uses a type of descriptive with a qualitative approach. Data was collected through interview, documentation and questionnaires. This research was conduct at Departmen Of Financial and Asset Management as report entity, The Inspektorat as Internal Control Apparatus Of Government.Findings of this research show that inhibiting factor in the application of this Government Internal Control System islack of commitment by the Regional Head and Leader of Department, and the lack of readiness of human resources of government apparatus, which needs serious attention both in quantity and quality of human resource management. Based on these findings it is recommended that the head of the government office is expected to increase awareness of the importance of internal control systems. It should also be constructed ongoing monitoring of the implementation of Governmental Internal Control System with enhancements to the audit, review, evaluation and other oversight activities

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