scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN HALMAHERA UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Restika Eklesia Mene ◽  
Herman Karamoy ◽  
Jessy D.L Warongan
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Central Government ◽  
Primary Data ◽  
Financial Report ◽  
The Government ◽  
Information Technology And Systems

            Autonomous region demanded the Government Areas to provide the best service to the community. One form of such services is to provide financial information that is transparent and accountable. Accountability can be realized through local government financial reports are reliable in order to be trusted by users. The presence of finance report audit results areas that still require refinement exhortations continuously. Based on the Government Regulation Number 71 Year 2010, the quality of the financial report of the Central Government and regions must meet the qualitative characteristics, namely: relavan, reliably, understandable and comparable. This research aims to know the influence of the utilization of information technology and systems of internal control of financial reporting to the quality of government local government North Halmahera Regency as the sample.  This research uses a quantitative approach, using primary data, the data collection was done by disseminating a questionnaire to all employees on the employees of the financial manager of the 28 units of Work Device area (SKPD) North Halmahera Regency by the number of respondents 60 people. Data analysis using the method of multiple regression analysis statistics. The results of hypothesis testing showed that the utilization of information technology and systems of internal control of the Government a positive and significant effect of the quality of the financial report of the local Government District of North Halmahera.Keywords: quality of the financial report of the Government of the region, the utilization of information technology and Government internal control Systems

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

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.

scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAHAN DAERAH (Studi Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Manokwari)

2019 ◽  
Vol 14 (1) ◽  
pp. 17-41
Author(s):  
Anik Wuriasih
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Information ◽  
Primary Data ◽  
Technology Utilization

This study aims to examine the influence of several factors (human resources quality, information technology utilization, internal control systems and organizational commitments) on the quality of the financial information of local government in Manokwari. Type of data uses in this research is primary data which have been obtained from questionnaires which are directly distributed to the respondents who are the head and the staffs of accounting division on financial and asset management services area (BPKAD) of Manokwari. The number of population and study sample was 46 people. Sampling using sampling methods saturated. This research data analysis method is multiple linear regression. Results of this study can be conclude that the human resources quality, internal control systems and organizational commitments have a significant positive effect on the quality of local government financial reporting information, while the use of information technology utilization does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 89
Author(s):  
Bambang Jatmiko ◽  
Dadang Irawan ◽  
Zaky Machmuddah ◽  
Titi Laras
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Supervision ◽  
Regional Government ◽  
Process Data ◽  
Quality Of Information

The purpose of this study is to test and empirically prove the influence of human resource capacity, the application of government accounting standards, the use of information technology, internal control systems, and financial supervision on the quality of information on local government financial statements. The problem in this study is that the quality of information on local government financial reports is still uneven, and the level of compliance with laws and regulations regarding local government financial reporting is lacking. The standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. The population in this study is the Regional Government of Brebes Regency with a sample of 40 SKPD offices, and the determination of the sample is based on purposive sampling with the criteria for officials of each SKPD who have authority over the recording, preparation, and reporting of local government finances. The application used to process data in SPSS 25. The method used is the classical assumption test, hypothesis testing, and multiple regression analysis. The results of this study indicate that the Capacity of Human Resources and the Government's Internal Control System has a positive effect on the Quality of Information on the Regional Government's Financial Statements. Application of SAP, Utilization of Information Technology, and Financial Oversight do not affect the Quality of Information on Regional Government Financial Statements.

scholarly journals ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon

2018 ◽  
Vol 3 (2) ◽  
pp. 150
Author(s):  
Deasy Hary Rahman Puspita ◽  
Dewi Amalia
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Research Use ◽  
Technology Utilization ◽  
Main Requirement ◽  
Independent Variable

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.

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

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

Analysis of Factors Affecting the Value of Local Government Financial Reporting Information

2021 ◽  
Vol 6 (1) ◽  
pp. 13-19
Author(s):  
Okta Sandria ◽  
Elfiswandi ◽  
Yamasitha
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Reporting ◽  
Significant Relationship ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Technology Utilization

This study aims to analyze the effect of the quality of human resources on the reliability and timeliness of local government financial reporting in Suliki sub-district and the effect of information technology utilization variables on the reliability and timeliness of local government financial reporting in Suliki sub-district. The data used in this study is primary data consisting of 46 samples. This research uses Multiple Linear Regression Analysis method. The results of the analysis show that the variable quality of human resources has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district, the variable of information technology utilization has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district and simultaneously variable independent has a significant positive effect on the dependent variable. This can be seen from the coefficients of each variable and the level of significance.  

scholarly journals 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

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.

scholarly journals PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) PADA OPD KOTA MALANG

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Vika Erinna AgustiningTyas ◽  
Irma Tyasari ◽  
Doni Wirshandono Yogivaria
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Good Governance ◽  
Financial Statements ◽  
Primary Data ◽  
Literature Study ◽  
Financial Reports ◽  
The Government

This study aims to examine and explain the effect of good governance, government internal control systems and human resource competencies on the quality of local government financial statements (LKPD) in Malang City Organization (OPD). This quantitative study determined the sample by purposive sampling with the criteria of respondents in 28 OPD Malang in Sub. The Planning and Financial Section is 146 respondents. The type of data used is primary data. Data collection techniques from questionnaires and literature study. The results showed that good governance and the government's internal control system had a significant positive effect on the quality of local government financial reports (LKPD) in Malang City's Organization (OPD). Whereas human resource competency does not significantly influence the quality of the financial statements of the local government (LKPD) in Malang City Regional Organization. The implications of this study can measure what aspects are the priorities of the author in expressing the quality of financial statements in the Government of Malang City

scholarly journals Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen)

1970 ◽  
Vol 13 (2) ◽  
Author(s):  
Akhmad Syarifudin
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Internal Audit ◽  
Significant Positive Effect ◽  
Financial Report ◽  
Report Quality ◽  
Positive Effect

This research is conducted the Human Resource competency Influence and Role of Internal Audit on the Quality of local Goverment Finacial Report (LKPD) either directly or mediated by SPIP (Government Internal Controling System). Common problems in this study are; 1)The demand in improving LKPD quality, transparency and public accountability. 2). Readiness of personnel competence with the change in SAP (Goverment Accounting Standards). 3). The application of SPIP and, 4). The new role of Internal Audit , it’s not only as the finance controler but also management consultant/SPIP builder. 5)There are someaudit findings that are not detected by internal auditor eiter BPKP or The Inspectorate, but it was found by the BPK (Supreme Audit Agency) later. Research variabels are elaborated operationally in several indicators. Apparatus competence variable is elaborate into five indicators namely; knowledge, skill, motives, traits, and self concept. Variable of Intrnal Audits role is elaborated into three indicators namely; The role of supervisor, coaching/ consulting and revieww of finncial report.Varianle of Government Internal Controling System is elaborated into five indicators namely; Internal control, risk assesment, controling activity, information and communication, and monitoring. The variable of local government financial report quality is elaborated into fou indicators namely;relevan, reliable, it can be compared, and easy to understand. The population in this research are all regional works unit of Kebumen regency that are involved in the process of local Government financial reporting. The data is taken by questionnaires which is ditributed to respondents. The variable in this study is independent variable Comptency (X1), Independncy (X2), while the dependent variable s the Government’s Intenal Controling System (Y1) and Quality of Local Government Financial Report/LKPD (Y2). Data were analyzed using “Amos 18.0. The reseach result show that ; 1) HR competency has unsignificant positive effect on the quality of LKPD. 2) The role of InternalAudit has unsignificant positife effect on the quality of LKPD. 3) SPIP has siginificant positifve effect on the quality LKPD. 4) HR competency has significant positive effect to SPIP. 5) The role of Internal Audit has significant positive effect on SPIP. 6) HR competency which is mediated by SPIP has unsignificant positive effect on the quality LKPD. 7) The role of Internal Audit which is mediated SPIP has unsignificant positive effect on the quality of LKPD.

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