ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA

Abstrak This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.

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

The International Journal of Accounting and Business Society ◽

10.21776/ub.ijabs.2020.28.3.6 ◽

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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The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

International Journal of Business Economics (IJBE) ◽

10.30596/ijbe.v1i2.5912 ◽

2020 ◽

Vol 1 (2) ◽

pp. 128-144

Author(s):

Irfan Irfan ◽

◽

Eka Nurmala Sari ◽

Muhyarsyah Muhyarsyah ◽

Siti Irafah ◽

...

Keyword(s):

Information System ◽

Internal Audit ◽

Financial Statements ◽

Financial Information ◽

Successful Implementation ◽

City Governments ◽

Financial Reports ◽

Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

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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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Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Banyuasin dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v10i1.744 ◽

2019 ◽

Vol 10 (1) ◽

pp. 55

Author(s):

Reny Aziatul Pebriani

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Accounting Standards ◽

Internal Audit ◽

Financial Statement ◽

Government Accounting ◽

Internal Control System

ABSTRACTThe aim of this study is to determine and analyse the effect of human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit on the quality of local government financial statement and its effect on regional work unit that is moderated by government internal control system in Banyuasin. The method used is descriptive and explanatory survey using 108 respondents. The data analysis method used in this study is multiple regression analysis and the moderating effect is tested using Moderated Regression Analysis through SPSS 23. The results show that human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit have simultaneous and significant effect on the quality of local government financial statement. However, when it is tested partially, the implementation of government accounting standards is found to be insignificant. Furthermore, the role of internal that is moderated by government internal control system does not have significant effect on the quality of local government financial statement. The results indicate that to improve the quality of local government financial statement, continues improvement on government internal control system is needed. the government needs to improve the quality of internal audit to improve the role of supervision, coaching, monitoring, and review of financial statements so as to be able to work professionally, objectively and independently.Keywords : Human resource competence, utilization of information technology, government internal control system, Government financial statement quality.ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis besarnya pengaruh kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara parsial maupun bersama-sama terhadap kualitas LKPD dan pengaruhnya yang dimoderasi oleh SPIP pada Organisasi Perangkat Daerah (OPD) Kabupaten Banyuasin. Metode yang digunakan adalah metode deskriptif dan survey eksplanatori dengan ukuran sampel 108 responden. Metode analisis data yang digunakan yaitu Regresi Linier Berganda dengan pengujian variabel moderasi menggunakan MRA (Moderated Regression Analysis) dan pengolahan data menggunakan software SPSS 23. Hasil penelitian ini membuktikan bahwa kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara bersama-sama berpengaruh dan signifikan terhadap kualitas LKPD, namun secara parsial penerapan SAP tidak berpengaruh secara signifikan. Kemudian secara moderasi variabel peran audit internal yang dimoderasi oleh SPIP tidak berpengaruh signifikan terhadap kualitas LKPD. Kesimpulan penelitian ini berhasil menemukan bahwa untuk meningkatkan kualitas LKPD studi kasus pada OPD di Kabupaten Banyuasin, diperlukan upaya perbaikan dan peningkatan secara berkelanjutan terhadap SPIP dalam rangka mempertahankan dan meningkatkan kualitas LKPD, pemerintah perlu meningkatkan kualitas audit internal guna meningkatkan peran pengawasan, pembinaan, pemantauan, dan reviu laporan keuangan sehingga mampu bekerja secara profesional, obyektif dan independen.Kata kunci : Kompetensi SDM, Pemanfaatan TI, SPIP, Kualitas LKPD

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The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ◽

10.36555/jasa.v5i1.1505 ◽

2021 ◽

Vol 5 (1) ◽

pp. 168-174

Author(s):

Zahra Harlianti Sujana

Keyword(s):

Corporate Governance ◽

Information Systems ◽

Linear Regression Analysis ◽

Accounting Information ◽

Sampling Technique ◽

Financial Statements ◽

Financial Reports ◽

Accounting Information Systems ◽

Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN PEMODERASI KOMITMEN ORGANISASI (Studi Pada Badan Pusat Statistik Se-Provinsi Banten)

Jurnal Riset Akuntansi Tirtayasa ◽

10.48181/jratirtayasa.v4i2.5672 ◽

2019 ◽

Vol 4 (2) ◽

pp. 129-144

Author(s):

Triyanto Yanto

Keyword(s):

Information Technology ◽

Organizational Commitment ◽

Financial Management ◽

Accounting Standards ◽

Internal Audit ◽

Sampling Technique ◽

Financial Statements ◽

Entire Study

The purpose of this study is to analyze the factors that affect the quality of financial statements by moderating organizational commitment at the Central Bureau of Statistics of Banten Province. The population of this study is financial managers who have the duties and responsibilities in financial management that directly or indirectly affect the quality of financial reports in the 9 work units of the Banten Provincial Statistics Agency. Data collection by distributing 70 questionnaires to financial managers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis was done by PLS SEM with the help of the Smart PLS program. The results of this study prove that the implementatition of accrual-based goverment accounting standards, the use of information technology has a significant positive effect on the quality of financial statements while the understanding of accounting and the role of internal audit does not affect the quality of financial statements. Organizational commitment as a moderating variable is not able to moderate the influence of the application of accrual-based accounting standards, understanding accounting, utilization of information technology and the role of internal audit on the quality of financial statements.

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The Roles of Productive Assets Quality in Mediating Effect of Risk Management Implementation to the Firm Value in Indonesian Banking

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v8i2.9310 ◽

2017 ◽

Vol 8 (2) ◽

pp. 109

Author(s):

Niswah Baroroh

Keyword(s):

Risk Management ◽

Path Analysis ◽

Firm Value ◽

Sampling Technique ◽

Mediating Effect ◽

Quantitative Approach ◽

Analysis Technique ◽

Productive Assets

This study aims to examine the role of productive assets quality in mediating the effect of risk management implementation to the firm value. The population in this study was banking that went public in Indonesia in the year 2011-2013 as many as 31 companies. This study used quantitative approach with purposive sampling technique and obtained 53 samples that met the criteria. The analysis technique used path analysis with software tools SPSS 21. The results of this study indicated that the implementation of Risk Management and quality of productive assets did not affect the firm value. Risk Management also did not affect the quality of productive assets, and the quality of productive assets was not able to mediate the implementation of risk management to the firm value.

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PERAN PENDIDIKAN DAN PELATIHAN DALAM MEMODERASI PENGARUH SISTEM KOMPUTERISASI DAN KOMPETENSI PENGGUNA PADA KINERJA SIA

Buletin Studi Ekonomi ◽

10.24843/bse.2019.v24.i01.p08 ◽

2019 ◽

pp. 118

Author(s):

I Gusti Ngurah Ariyanatha ◽

Ketut Alit Suardana

Keyword(s):

Information Systems ◽

Empirical Evidence ◽

Accounting Information ◽

Sampling Technique ◽

Education And Training ◽

Accounting Information System ◽

Accounting Information Systems ◽

Analysis Technique ◽

And Training

Abstract: The Role of Education and Training in Moderating the Effects of ComputerizedSystems and User Competence on SIA Performance. Revenue Agency has an important andstrategic role to increase regional income in Bali Province. Therefore, it needs to be supportedby an effective and efficient accounting information system. The purpose of this study wasto obtain empirical evidence of the influence of computerized systems and user competencieson the performance of accounting information systems and to obtain empirical evidence ofthe role of education and training in moderating the influence of computerized systems anduser competencies on the performance of accounting information systems at Bapenda in BaliProvince. The population in this study were all SIA users in Bapenda, Bali Province. The methodof determining the sample using a saturated sampling technique, so that the entire populationof 42 employees is used as the research sample. The analysis technique used is ModeratedRegression Analysis (MRA).

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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i1.4209 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Debby Christin Sihasale ◽

Sulistyo Sulistyo ◽

Supami Wahyu Setiyowati

Keyword(s):

Regression Analysis ◽

Local Government ◽

Accounting Information ◽

Financial Statements ◽

Primary Data ◽

Financial Reports ◽

Accounting Information Systems ◽

Government Accounting ◽

The Government

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports

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PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v3i1.50 ◽

2021 ◽

Vol 3 (1) ◽

pp. 85-103

Author(s):

Komang Krishna Yogantara ◽

Gde Herry Sugiarto Asana

Keyword(s):

Information Systems ◽

Organizational Commitment ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Work Motivation ◽

Test Reliability ◽

Financial Reports ◽

Analysis Technique

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.

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