scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA

2016 ◽  
Vol 5 (2) ◽  
pp. 178
Author(s):  
Anando Iphan Kosegeran ◽  
Lintje Kalangi ◽  
Heince Wokas
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Internal Control ◽  
Capacity Utilization ◽  
Work Force ◽  
Financial Statements ◽  
Fiscal Year ◽  
Human Resource Capacity ◽  
Resource Capacity ◽  
Local Work

This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sulawesi. Therefore, with stronger demand and transparency of public institutions, both the center and in the regions, the researchers are interested in examining the "analysis of the factors affecting the reliability and accuracy of financial statements on education in Southeast Minahasa regency government. This study aims to determine whether the factors of human resource capacity, utilization of information technology and internal control of accounting affect the reliability and accuracy of financial reports on education in Southeast Minahasa Government. This study uses a quantitative research that emphasizes the hypothesis testing. The analytical method used in this research is multiple linear regression analysis, whereas for the processing of research data using SPSS version 21. The test results partially variable by using the criteria of significance <0.1 indicates that, human resource capacity, utilization of information technology and internal accounting pegendalian significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. While the test together shows that the human resource capacity, utilization of information technology and accounting internal control significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. Keywords: Capacity of Human Resources, Information Technology, Internal Control, Reliability and Accuracy of Government Financial Statements, SKPD.

scholarly journals Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah (Pada SKPD Kabupaten Minahasa Selatan)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fernando Andreas Mamahit ◽  
Jullie Sondakh ◽  
Ventje Ilat
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Capacity Utilization ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Human Resource Capacity ◽  
Resource Capacity

Abstract. Gaining a regional autonomy by local government means it is the authority for them to manage their own households and lesser interference of the central government. The local government has the right and the broad authority to use the financial resources provided under the requirement. However, with such broad authority, it does not mean that local governments can use the financial resource without any clear direction and purpose. This study is intended to analyze and obtain evidence of the influence of human resource capacity, utilization of information technology and the application of financial accounting system towards the quality of local government financial statements in ​​South Minahasa. This is a quantitative research. Primary data were collected by questionnaires. They were distributed to financial managers (financial administration officers, finance technical enforcement officers and the treasurer) in the Working Units of South Minahasa Regency. The population in this research is 153 finance staff in the Working Unit of South Minahasa Regenc. Respondents were Inspectorate, regional secretary, council secretariat, services and office. 82 respondents were participated within this research. Data was analysed by multiple regression analysis, f test and t test. The result of this research found that Human Resource Capacity, Utilization of information technology and aplication area of financial accounting system simultaneously and significantly influence the quality of Financial Statement information of local goverment in South Minahasa Regency. Keywords : the quality of financial statements, human resource capacity, utilization of information technology, financial accounting system implementation. Abstrak. Dengan adanya otonomi daerah diberikan kewenangan yang luas untuk mengurus rumah tangganya sendiri dengan sesedikit mungkin campur tangan pemerintah pusat. Pemerintah daerah mempunyai hak dan kewenangan yang luas untuk menggunakan sumber-sumber keuangan yang dimilikinya sesuai dengan kebutuhan. Namun demikian dengan kewenangan yang luas tersebut, tidaklah berarti bahwa pemerintah daerah dapat menggunakan sumber-sumber keuangan yang dimilikinya sekehendaknya, tanpa arah dan tujuan yang jelas. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan penerapan sistem akuntansi keuangan daerah pada pemerintah Kabupaten Minahasa Selatan. Jenis penelitian ini ditinjau dari tujuan penelitian merupakan penelitian kuantitatif asosiatif dengan metode analisis linier berganda Lokasi penelitian dilakukan di Pemerintah Kabupaten Minahasa Selatan. Sumber data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Pengelola Keuangan (Pejabat Penatausahaan Keuangan, Pejabat Pelaksana Teknis Keuangan dan Bendahara Pengeluaran) pada Satuan Kerja Perangkat daerah (SKPD) di Pemerintah Kabupaten Minahasa Selatan. Populasi dalam penelitian ini adalah 153 pengelola keuangan yang tersebar pada Satuan Kerja Perangkat Daerah (SKPD) yang berada di Pemerintah Kabupaten Minahasa Selatan antara lain :Inspektorat, Sekretariat Daerah, Sekretariat Dewan, Dinas, Badan, Kantor, yang menjadi sampel dalam penelitian ini adalah sebanyak 82 responden. Data dianalisis menggunakan analisis regresi linier berganda (multiple regresi) Uji F dan Uji-t. Hasil penelitian menunjukkan bahwa Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah secara simultan memiliki pengaruh yang signifikan terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (LKPD) Pemerintah Kabupaten Minahasa Selatan. Kata Kunci : Kualitas Laporan Keuangan, Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah

scholarly journals PENGARUH PENGAWASAN INTERNAL, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN, DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA SKPD PEMERINTAH KOTA MANADO

2014 ◽  
Vol 9 (2) ◽  
Author(s):  
Irene Fransisca Ponamon
Keyword(s):  
Human Resource ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Statements ◽  
Educational Background ◽  
City Government ◽  
Financial Accounting ◽  
Human Resource Capacity ◽  
Resource Capacity

The research was conducted on the basis of the results of Local Government Finance Report that the financial statements of Manado City Government has not met the criteria as requirements quality financial statements. This is evidenced by the opinion received by the Manado City Government during 2008 to 2012 as, Qualified Opinion, Adverse Opinion, Disclaimer Opinion, Adverse Opinion , and Qualified Opinion. Adverse and Disclaimer Opinions received by the city of Manado may raise questions for society about possible irregularities have occurred many budgets.This study aims to determine the influence of internal controls, an understanding of financial accounting systems, and human resources capacity  to quality of government financial reporting information  at  SKPD in Manado city government. The results of the study were statistically conclude that internal control, understanding financial accounting, and human resource capacity jointly affect the quality of government financial reporting information at SKPD in Manado city, however partially, the human resource capacity has no effect to quality of government financial reporting information at SKPD in Manado City. Suggestions from this study is Manado City Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting.

scholarly journals The ANALYSIS OF THE QUALITY INFLUENCING FACTORS OF REGIONAL GOVERNMENT FINANCIAL REPORTS AND THE IMPLICATION TOWARDS THE GOVERNMENT EMPLOYEE PERFORMANCE OF LAMPUNG PROVINCE GOVERNMENT

2021 ◽  
Vol 3 (2) ◽  
pp. 47-60
Author(s):  
Raisa Lestari
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Employee Performance ◽  
Financial Reports ◽  
Human Resource Capacity ◽  
Resource Capacity

This study aims to examine the relationship between the influence of human resource capacity, the application of government internal control systems and the use of information technology to the quality of local government financial reports, and their implications for employee performance. The study was conducted among 107 employees who worked in the accounting department of the Regional Agency for Financial Management and Assets and the Regional Revenue and Asset Management Service, who had responsibilities and main functions in the preparation of financial reports of district governments of Lampung Province. The data analysis technique used in this study is the SEM (Structural Equation Model) method using the AMOS program as a research tool. This research shows empirical evidence that human resource capacity, the application of government internal control systems and the use of information technology have a positive effect on the quality of local government financial reporting, this study found. also successfully demonstrated that there is a positive influence on the quality of local government financial statements on employee performance.

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

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.

scholarly journals Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi, dan komitmen organisasi terhadap kualitas laporan keuangan di pemerintahan Kota Medan

2020 ◽  
Vol 15 (2) ◽  
pp. 133-146
Author(s):  
Ayu Kristina Br Hombing ◽  
Reggy Reynatasya Pandiangan ◽  
Dona Simangunsong ◽  
Yois Nelsari Malau
Keyword(s):  
Organizational Commitment ◽  
Human Resources ◽  
Human Resource ◽  
Financial Statements ◽  
City Government ◽  
Technology Utilization ◽  
Human Resource Capacity ◽  
Insignificant Effect ◽  
Resource Capacity

The purpose of this study was to determine and analyze the effect of human resource capacity, technology utilization, and organizational commitment on the quality of financial reports in the city government of Medan. The research method used is a quantitative approach. The method of analysis used in this study is Multiple Linear Regression. The results of the determination coefficient analysis obtained a value of 0.118, which means that the Variable Variable of Quality of Financial Statements which can be explained by Variable Variations in Human Resource Capacity, Utilization of Technology and Organizational Commitment is 8% while the remaining 92% is explained by other independent variables such as Internal Control, Understanding Accounting Standards The research results show that Simultaneously Human Resources, Technology Utilization, and Organizational Commitment do not have a positive and insignificant effect on the Quality of Partial Financial Statements. Human Resources and Organizational Commitment have no negative and insignificant effect on the Quality of Financial Statements. Technology Utilization Variable Partially has a positive and significant effect on the Quality of Financial Statements.

scholarly journals The Determinant of Financial Statements-Content Information: Corporate Governance as a Mediating Variable

2017 ◽  
Vol 1 (2) ◽  
pp. 247
Author(s):  
Siti Nurohmi ◽  
Sutrisno Sutrisno ◽  
Zaki Baridwan
Keyword(s):  
Corporate Governance ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Statement ◽  
Survey Method ◽  
Human Resource Capacity ◽  
Resource Capacity ◽  
Content Information

<p>This study aimed to examine the effect of human resource capacity, internal control, utilization of information technology and corporate governance of the financial statement information. Retrieving data using a survey method. The sample in this study is the head of the bureau, division chief, section chief, head of the sub-division and the administrative manager of financial spread in the working area of Perum Jasa Tirta I is Brantas River and Bengawan Solo. A total of 148 data processed using smartPLS. The results of this study indicate that the capacity of human resources and internal control affecting corporate governance, in addition to the capacity of human resources and corporate governance affects the financial statements information directly. The implication of this study is the management of Perum Jasa Tirta I must ensure that the human resources that exist in the company are resources that are competent and have sufficient internal control, so as to improve the implementation of corporate governance and financial reporting information delivered in a timely manner.</p><p><br /> <strong>Keywords</strong>: determinants of financial statements information, corporate governance.</p>

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

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Siska Marini Pilander ◽  
David P E 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. Internal control system (X1), human resource competency (X2), and utilization of information technology (X3) 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 pemerintaan (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.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PEMDA KKT

2021 ◽  
Author(s):  
Sukriyadi
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Standards ◽  
Technology Utilization ◽  
Human Resource Capacity ◽  
Government Accounting ◽  
Financial Oversight ◽  
Resource Capacity

This study aims to test the factors that influence reliability and timeliness of local government financial reporting. The factors that influence reliability and timeliness are commitment organization, human resource capacity, Internal Control of Accounting, information technology utilization, regional financial oversight, and the implementation of government accounting standards (SAP) to the reliability and timeliness of local government financial reporting accrual basis in SKPD Kepulauan Tanimbar regency. This research was a quantitative research study. amounting to 130 people, The was processed using SPSS with multiple linier regressions. Based on the analysis results, obtained that the commitment organization, human resource capacity, regional financial oversight, and the implementation of government accounting standards (SAP) influential in raising the reliability and timeliness of the financial reporting accrual basis in SKPD, with a significance level of 0.000 &lt; 0.05. While on the analysis results internal control of accounting, and information technology utilization no affect significant on reliability and timeliness of local government financial reporting.

scholarly journals Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram)

2017 ◽  
Vol 6 (2) ◽  
pp. 207
Author(s):  
Triko Slamet ◽  
Busaini . ◽  
Nur Fitriyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Organizational Commitment ◽  
Human Resource ◽  
Internal Control ◽  
Financial Statements ◽  
Positive Influence ◽  
Technology Utilization ◽  
Internal Control System

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.

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