scholarly journals PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Rivaldy Manimpurung ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Organizational Commitment ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Financial Reports ◽  
Human Resource Capacity ◽  
Positive Effect

The quality of government financial reporting is a normative prerequisite for the preparation of financial statements so that the resulting accounting information can be beneficial to users of financial statements. This is the aim of recognizing the effect of human resources and organizational commitment toward the quality of regional financial reports in BPKAD in Manado. The data collected through questionnaire distributions to 64 respondents were financial managers at BPKAD in Manado City. The data were analyzed using multiple linear regression analysis method with SPSS 17 program. The results showed that SDM Capacity has no positive effect on LKPD Quality and Organization Commitment positively and significantly affect the quality of Local Government Financial Reporting at BPKAD in Manado City.Keywords: Human Resource Capacity, Organizational Commitment, Quality of Financial Statement.

scholarly journals Kompetensi, Beban Kerja dan Kualitas Penyajian Laporan Keuangan di UPT Kementerian LHK Bali

2021 ◽  
Vol 31 (1) ◽  
pp. 220
Author(s):  
Nyoman Ari Widnyani ◽  
A.A.G.P Widanaputra
Keyword(s):  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect ◽  
Sampling Approach

This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline. Keywords: Competence; Workload; Quality of Financial Statement Presentation.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

scholarly journals PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, TINGKAT PEMAHAMAN AKUNTANSI TERHADAP KUALITAS PELAPORAN KEUANGAN LPD DI KOTA DENPASAR

2021 ◽  
Vol 5 (1) ◽  
pp. 23-34
Author(s):  
Desak Ayu Sriary Bhegawati ◽  
Ni Nyoman Ari Novarini
Keyword(s):  
Financial Reporting ◽  
Work Experience ◽  
Employee Training ◽  
Financial Statements ◽  
Customary Law ◽  
Microfinance Institutions ◽  
Financial Reports ◽  
Leadership Ethics ◽  
Positive Effect

Abstract Village Credit Institutions are microfinance institutions that reflect the existence of a community in society based on the principles of Balinese customary law. There are 4 problems with the hypothesis of this study, namely leadership ethics has a positive effect on the quality of financial reporting, the function of the Supervisory Body has a positive effect on the quality of financial reporting, Work experience has a positive effect on the quality of financial reporting. The level of accounting comprehension has a positive effect on the quality of financial reporting. Sampling of this study used saturated sampling with all 35 LPD units studied in Denpasar City. The analytical tool used in this research was Multiple Linear Regression. , the results of the study showed that Leadership Ethics, the function of the supervisory body, and the level of accounting understanding have a positive effect on the quality of financial reports at LPDs in Denpasar City. While work experience has no effect on the quality of financial reports at LPDs in Denpasar City. Improving the performance of LPD managers, especially the chairman, must prioritize leadership ethics. In addition, the function of the supervisory body is always improved and refers to procedures according to the rules for presenting financial statements. Accounting understanding also continues to be improved. Employee training continues to be improved because it provides more work roles for the LPDs so that the performance of the Denpasar City LPD continues to increase. Keyword : Quality of Financial Statements, Leadership Ethics, Supervisory Body Functions,  Level of Accounting Understanding

scholarly journals PENGARUH KOMITMEN ORGANISASIONAL, SISTEM INFORMASI AKUNTANSI, DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

2019 ◽  
Vol 1 (2) ◽  
pp. 125-134
Author(s):  
Frasca Ardy Nugroho ◽  
Widhy Setyowati
Keyword(s):  
Organizational Commitment ◽  
Significant Influence ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Internal Audit ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
System Variable

This study aims to analyze the effect of organizational commitment, accounting information systems, and the role of internal audit to the quality of the financial statements of Tegal District Government which consists of 150 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, the organizational commitment variable gives a positive and significant effect to the quality of financial statements, as well as the accounting information system variable that gives a positive and significant effect to the quality of financial statements. The third variable, namely the role of the partially internal audit also gives a positive and significant influence on the quality of financial statements. Those variables simultaneously have a positive and significant influence on the quality of financial statements.

scholarly journals Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan

2019 ◽  
Vol 29 (1) ◽  
pp. 96
Author(s):  
Ni Made Sarasita Novi Paramartha ◽  
Ketut Alit Suardana
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Accounting ◽  
Accounting System ◽  
Sample Collection ◽  
Report Quality ◽  
Positive Effect

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements. Keywords : Financial accounting system; budget supervision; report quality.

scholarly journals Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

2021 ◽  
Vol 14 (2) ◽  
pp. 275-282
Author(s):  
Reza Budi Pratomo ◽  
Munari
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Retail Trade ◽  
Financial Statement ◽  
Analysis Technique

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

scholarly journals Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Nagari

2021 ◽  
Vol 3 (1) ◽  
pp. 32-49
Author(s):  
Annisa Maharani ◽  
Henri Agustin
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Village Government ◽  
The Village

This study aims to determine the effect of the quality of human resources, the use of information technology and organizational commitment to the timeliness of financial reporting by the village government (empirical study on Village Government of Tanah Datar Regency). This study uses subject data. The sampling technique used the total sampling method with a sample size of 75 villages. The data analysis used multiple linear regression analysis. The results showed that the quality of human resources and organizational commitment had a positive and significant effect on the timeliness of the Village government financial reporting. Information technology has no effect on the timeliness of the Village government financial reporting.

scholarly journals Analisis Pengaruh Kompleksitas Perusahaan, Profitabilitas dan ukuran Perusahaan terhadap Audit Delay

2017 ◽  
Vol 5 (1) ◽  
pp. 1-7
Author(s):  
Firdha Indiana ◽  
Triandi .
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Time Difference ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Factors Affecting ◽  
Negative Effect

Timeliness in financial reporting is an obligation for companies listed in the Indonesia Stock Exchange to submit periodic financial reports. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time difference between the financial statement date and the date the auditor’s report was signed in the financial statement. The time difference is often called an audit delay or audit report lag. The longer the auditor completes the audit, the longer the delay is. If the audit delay is long, the delay in submitting financial statement to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. According to previous studies, there are many factors affecting audit delay, including company’s complexity, auditor’s opinion, reputation of public accounting firm, solvability or leverage, profitability, and company’s size. This motivates the author to identify what factors affect audit delay and whether the factors known from previous studies remain consistent. This study aims to analyze the effect of company’s complexity, profitability, and company’s size on audit delay in manufacturing companies in Indonesia Stock Exchange in 2012 and 2013. The data sample is taken from 102 companies. The method of analysis used is multiple linear regression analysis, which is preceded by the classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The result gathered from the manufacturing companies listed on Indonesia Stock Exchange in 2012 and 2013 show that, in partially conducted tests, company’s complexity has no effect on audit delay. Profitability has an effect on audit delay. Company’s size however, has an effect on audit delay. On the other hand, from simultaneously conducted test, it is known that company’s complexity, profitability, and company’s size have simultaneous effect on audit delay.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Sria Kogoya ◽  
Agustinus Salle ◽  
Anthonius H.C Wijaya
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Regional Government ◽  
Analysis Method ◽  
Financial Reports ◽  
Positive Effect

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

scholarly journals ANALISIS KUALITAS SUMBER DAYA MANUSIA BAGIAN AKUNTANSI DALAM PEMAHAMAN TERHADAP LAPORAN KEUANGAN PADA BUMD KOTA BANDUNG

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Wiwin Sukiati ◽  
Yuli Surya Fauzia Pertami
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Limiting Factors ◽  
Analysis Method ◽  
Financial Reports

The goal is to determine the extent of the rules on preparation of financial statements have been understood and applied in BUMD Bandung, and  factors that inhibit good quality financial reports can be achieved. The purpose of this research is to identify the quality of human resources in accounting department to understand and prepare the financial statements in order to achieve good quality financial reports, and to determine factors that inhibit good quality financial reports can be achieved. By using linear regression analysis method, it is known that the human resources have a significant effect on the quality of financial reporting information. It is supported by the results of direct interviews that the limiting factors in producing the quality of financial reporting information is the number of human resources in accounting department are inadequate, and the lack of knowledge about the science of accounting.

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