scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 152
Author(s):  
Merlyn C. T. Kalumata ◽  
Ventje Ilat ◽  
Jessy D. L. Warongan
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Internal Control System ◽  
Technology Review

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords        :           quality of financial statement, human resources competence, information technology, review of financial statement, internal control system

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports

scholarly journals Pengaruh Kompetensi Pegawai, Tingkat Pemanfaatan Teknologi Informasi, dan Efektivitas Sistem Pengendalian Intern Terhadap Penyajian Laporan Keuangan Rumah Sakit TNI AD Di Kesdam XIV/Hasanuddin

2019 ◽  
Vol 10 (2) ◽  
pp. 36
Author(s):  
Yohanes R.H Wibowo ◽  
Herman Karamoy ◽  
Lintje Kalangi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Probability Sampling ◽  
Internal Control System ◽  
Army Hospitals ◽  
Audit Result

Abstract. The presentation of financial statements reflected by opinion of intern auditor (Itdam) and external auditor (BPK). Audit result show there are still many army hospitals which have not yet attained  WTP opinion. The variables in this study consist of independent variables: employee competence (X1), information technology (X2), and internal control system (X3). On the other hand, the dependent variable is the presentation of financial statement (Y). This is a quantitative research using non probability sampling with census sampling method. The value of the coefficient of determination shows that employee competence, information technology, and internal control system simultaneously contribute to the presentation of financial statement. Partially test results show that information technology and internal control system influence significantly the quality of financial statement. Employee competence does not influence significantly the presentation of financial statement.Keywords: Presentation of Financial Statement, Employee Competence, Information Technology, and Internal Control System.Abstrak. Penyajian laporan keuangan rumah sakit TNI AD tercermin dari opini auditor internal (Itdam) maupun eksternal (BPK) atas laporan keuangan rumah sakit TNI AD. Hasil audit menunjukkan masih banyak rumah sakit TNI AD yang belum mendapatkan opini WTP. Variabel dalam penelitian ini sebagai variabel independen adalah kompetensi pegawai (X1), tingkat pemanfaatan teknologi informasi (X2), dan efektifitas sistem pengendalian intern (X3), sedangkan variabel dependen adalah penyajian laporan keuangan (Y). Jenis penelitian ini adalah kuantitatif dengan menggunakan metode linier berganda, dan sampel diambil dengan teknik non probability sampling menggunakan sampling jenuh/sensus pada pengelola keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Nilai koefisien determinasi menunjukan bahwa kompetensi pegawai, pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern bersama-sama berkontribusi terhadap penyajian laporan keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Hasil pengujian secara parsial menunjukkan bahwa pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern memiliki pengaruh signifikan terhadap penyajian laporan keuangan, sedangkan kompetensi pegawai tidak memiliki pengaruh signifikan terhadap penyajian laporan keuangan.Kata kunci: Penyajian Laporan Keuangan, Kompetensi Pegawai, Pemanfaatan Teknologi Informasi dan Efektifitas Sistem Pengendalian Intern.

scholarly journals Impact of effective internal control system and information technology on the quality of accounting information system of enterprises in Ho Chi Minh city

2016 ◽  
Vol 19 (4) ◽  
pp. 5-20
Author(s):  
Binh Huu Nguyen
Keyword(s):  
Information Technology ◽  
Information System ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Quality Of Accounting Information ◽  
Internal Control System

This study was conducted to examine impact of effective internal control system and information technology on the quality of accounting information system. Data are collected from a survey on 192 accountants, managers, and employees who operate and manage information systems in HCMC in 2014. The author used Cronbach’s Alpha coefficients, EFA methods to assess the reliability, value of scale, and linear regression analysis to test hypotheses. The results of the study show that the quality of an accounting information system is influenced by the effectiveness of internal control system as well as the application level of IT in accounting. These results are expected to offer managers a basis for establishing a quality accounting information system that provide users with quality accounting information.

scholarly journals ANALISIS KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, KOMUNIKASI INTERPERSONAL TERHADAP KINERJA PEGAWAI NEGERI SIPIL

BUANA ILMU ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 176-189
Author(s):  
Endang Brotojoyo ◽  
Veronica Titi Purwantini
Keyword(s):  
Control System ◽  
Human Resources ◽  
Control Systems ◽  
Interpersonal Communication ◽  
Internal Control ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Individual Parameter ◽  
Internal Control System

This study analyzes the quality of human resources, internal control systems, and interpersonal communication on civil servants' performance in the Karanganyar Regency. In running the government, the quality of reliable human resources has a major role in organizational activities. This research method uses a type of causality research with data analysis stages consisting of instrument testing, classical assumption test, multiple linear regression analysis, individual parameter test, simultaneous test, and determination coefficient tests (R2). The results of multiple analyses show that the quality of human resources, internal control systems, and interpersonal communication positively affect employee performance. The F test results show that together the variables of human resource quality, internal control systems, and interpersonal communication have a significant effect on employee performance. The R2 test result is 0.302, which means that the performance of employees in Karanganyar Regency can be explained by the variables of human resources, the internal control system, and interpersonal communication by 30.2 percent. In comparison, the remaining 69.8 percent was explained by other variables that were not observed, such as national culture, leadership, and commitment. Key Words:  Human Resources, Internal Control System, and Interpersonal Communication Penelitian ini menganalisis kualitas sumber daya manusia, sistem pengendalian internal, dan komunikasi interpersonal terhadap kinerja PNS di Kabupaten Karanganyar. Dalam menjalankan pemerintahan, kualitas sumber daya manusia yang handal memiliki peran utama dalam kegiatan organisasi. Metode penelitian ini menggunakan jenis penelitian kausalitas dengan tahapan analisis data yang terdiri dari pengujian instrumen, uji asumsi klasik, analisis regresi linier berganda, uji parameter individu, uji simultan, dan uji koefisien determinasi (R2). Hasil analisis ganda menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian internal, dan komunikasi interpersonal berpengaruh positif terhadap kinerja karyawan. Hasil uji F menunjukkan bahwa secara bersama-sama variabel kualitas sumber daya manusia, sistem pengendalian internal, dan komunikasi interpersonal berpengaruh signifikan terhadap kinerja pegawai. Hasil uji R2 sebesar 0,302 yang artinya kinerja pegawai di Kabupaten Karanganyar dapat dijelaskan oleh variabel sumber daya manusia, sistem pengendalian intern, dan komunikasi interpersonal sebesar 30,2 persen. Sebagai perbandingan, 69,8 persen sisanya dijelaskan oleh variabel lain yang tidak diamati, seperti budaya nasional, kepemimpinan, dan komitmen. Kata kunci:  Sumber Daya Manusia, Sistem Pengendalian Internal, dan Komunikasi Interpersonal

scholarly journals Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 26-36
Author(s):  
Dewi Sundari ◽  
J.M.V Mulyadi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Internal Control System ◽  
Directorate General ◽  
The Republic

ABSTRACT This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. ABSTRAK Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. JEL Classification: M40, J24

scholarly journals Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 26-36
Author(s):  
Dewi Sundari ◽  
J.M.V Mulyadi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Internal Control System ◽  
Directorate General ◽  
The Republic

ABSTRACT This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. ABSTRAK Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. JEL Classification: M40, J24

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 6 (1) ◽  
pp. 95-136
Author(s):  
Rama Ardianto ◽  
Chermian Eforis
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Governmental Accounting ◽  
Internal Control System

The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.

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