Pengaruh Kompetensi SDM, Penerapan SAP Berbasis Akrual, SIMDA, Dan Sistem Pengendalian Intern Terhadap Relevansi Laporan Keuangan Pemerintah Daerah

This research was conducted to test the factors that affect the relevance of local government financial statements. The factors studied were the influence of Human Resources competencies, the application of the accrual-based government accounting standards, the regional management information system, and Internal Control System. The population that used in this study is the regional working units (SKPD) the that there inside Mayor’s Office Yogyakarta. The study sample was obtained from the structural officers, employees / staff the that performs the function of accounting / financial administration in their respective offices on SKPD, the that there inside Mayor’s Office Yogyakarta, then be obtained of the respondent as much 105 respondents. Collecting data in this study is to directly deploy questionnaires to the respondent. The data collected were processed using SPSS Version 17. The method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that : The influence of Human Resources competencies not the effect positive and significant on the relevance of local government financial statements, the application of the accrual-based government accounting standards the effect positive and significant on the relevance of local government financial statements, the regional management information system not the effect positive and significant on the relevance of local government financial statements, and Internal Control System the effect positive and significant on the relevance of local government financial statements.

Download Full-text

The Effectiveness of The Implementation of SPIP and SIMDA Its Impact Against The Quality of Financial Statements

Jurnal Ecodemica Jurnal Ekonomi Manajemen dan Bisnis ◽

10.31294/jeco.v5i1.9220 ◽

2021 ◽

Vol 5 (1) ◽

pp. 28-39

Author(s):

Galih Raspati ◽

Andi Riyanto

Keyword(s):

Internal Control ◽

Management Information System ◽

Financial Statements ◽

Survey Method ◽

Management Information ◽

Financial Reports ◽

Regional Management ◽

Internal Control System ◽

The Government

ABSTRACTThe phenomenon of government financial reports that have not received an unqualified opinion because they have not presented financial information that is following applicable standards and is not transparent and accountable for the management of regional finances, makes the level of trust of users of financial statements doubt the various information presented. The demand for clean governance is also a strong foundation so that the bureaucratic apparatus is able to present quality financial statements. This study aims to understand the effectiveness of the application of the Government Internal Control System (SPIP) and the Regional Management Information System (SIMDA) currently being applied and its impact on the quality of financial statements. The research method used was a survey method. Then the data is collected from the results of questionnaires, interviews and literature studies. Data analysis is descriptive and verification. The results showed that SPIP and SIMDA had a significant impact on the quality of financial statements in Cireunghas District, Sukabumi District. Keywords: financial statements, quality, SIMDA, SPIP

Download Full-text

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

JURNAL AKUNTANSI ◽

10.37932/ja.v9i1.90 ◽

2020 ◽

Vol 9 (1) ◽

pp. 14-23

Author(s):

Hartono Hartono ◽

Ramdany Ramdany

Keyword(s):

Regression Analysis ◽

Control System ◽

Human Resources ◽

Multiple Regression Analysis ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

Internal Control System

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.

Download Full-text

The Effect of Implementing the Financial Management Information System on the Quality of the Presentation of the Pangkep Regency Government’s Financial Statements

Journal of Advanced Research in Economics and Administrative Sciences ◽

10.47631/jareas.v1i1.17 ◽

2020 ◽

Vol 1 (1) ◽

pp. 32-44

Author(s):

Andi Sry Anggraeny

Keyword(s):

Information System ◽

Local Government ◽

Management Information System ◽

Good Governance ◽

Accounting Standards ◽

Financial Statements ◽

Management Information ◽

Financial Reports ◽

Government Accounting

Purpose: This study aims to examine the effectiveness of the application of Government Accounting Standards to the quality of financial reports in the local government of Pangkep Regency, Indonesia. Approach/Methodology/Design: In this study, the sample taken was 43 administrators from 45 Regional Work Units (SKPD) which consisted of a financial statement drafting team and Regional Government Internal Auditors (AIPD) involved in the preparation of Pangkep District Government's financial statements. Data collection was carried out through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. Findings: The results showed that the effectiveness of the application of Government Accounting Standards had a positive and significant effect on the quality of local government financial reports. Practical Implications: An important implication of the results of this study is that the effectiveness of implementing a system is highly dependent on the achievement of the quality of the output it produces. That is, a program is said to be successful if the program's objectives are effectively achieved. The amount of contribution greatly depends on the achievement of the targets and targets that have been set. Originality/value: The regional management information system is part of the state's efforts to present good governance, a government that can be accountable for activities financed through measurable and transparent public budgets. This paper examined the implementation of this system, and it is concluded that it has a positive and significant effect on the quality of the presentation of financial statements at the Pangkep Regency Government.

Download Full-text

STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI STAF AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN

Jurnal ASET (Akuntansi Riset) ◽

10.17509/jaset.v9i2.9231 ◽

2017 ◽

Vol 9 (2) ◽

pp. 81

Author(s):

Renny Novsellia Sihite ◽

Holiawati Holiawati

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Accounting Standards ◽

Simple Random Sampling ◽

Financial Statements ◽

Government Accounting ◽

Internal Control System ◽

Positive Effect

Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. The population in this research is staff members of SKPD in South Tangerang City. This research is a quantitative research that conduct by using primary data. This research using simple random sampling technique, and samples obtained and used amounted to 100 respondents. The data collection were done by using questionnaire method. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results that the application of government accounting standards, internal control system and accounting staff competence partially have the positive effect and significant on the quality of local government financial statements. Thus, the application of government accounting standards, internal control system and accounting staff competence simultaneously have positive effect and significant on the quality of local government financial statements. Keywords: Implementation of Government Accounting Standards; Internal Control System; Accounting Staff Competence and Quality of Local Government Financial Statements. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Dalam pengambilan sampel menggunakan teknik Simple Random Sampling, dan sampel yang didapatkan dan digunakan berjumlah 100 responden. Populasi dalam penelitian ini adalah pegawai staf bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) di Kota Tangerang Selatan Pengumpulan data dilakukan dengan metode kuesioner. Metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Lalu penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Sistem Pengendalian Internal; Kompetensi Staf Akuntansi Dan Kualitas Laporan Keuangan Pemerintah Daerah

Download Full-text

Pengaruh Kualitas Sumber Daya Manusia, Implementasi Sistem Informasi Manajemen Daerah Dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.224 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2479-2493

Author(s):

Meisy Hendri ◽

Erinos NR

Keyword(s):

Information Systems ◽

Local Government ◽

Human Resources ◽

Management Information Systems ◽

Accounting Standards ◽

Management Information ◽

Financial Reports ◽

Government Accounting ◽

Regional Management

This study aims to empirically pirove the influence of the quality of human resources, the implementation of regional management information systems (SIMDA) and the application of government accounting standards to the quality of local government financial reports. This research is causative research. The population in this study was 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionaires. The analytical method used is Multiple Regression Analysis using SPSS version 20.00. The results showed: the quality of human resources, implementation of regional management information systems and the application of government accounting standards have a positive effect on the quality of local government financial reports.

Download Full-text

FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v8i1.8718 ◽

2021 ◽

Vol 8 (1) ◽

pp. 95

Author(s):

Siti Qomah

Keyword(s):

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Government Accounting ◽

Internal Control System

<p>This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.</p>

Download Full-text

Pengaruh Penerapan SIMDA, SAP, Motivasi Pegawai dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kabupaten Minahasa Selatan

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i2.18452 ◽

2017 ◽

Vol 8 (2) ◽

Author(s):

Christina Runtuwene ◽

David P E Saerang ◽

Jenny Morasa

Keyword(s):

Information System ◽

Human Resources ◽

Management Information System ◽

Accounting Standards ◽

Employee Motivation ◽

Management Information ◽

Financial Report ◽

Government Accounting ◽

Regional Management

Abstract. In order to achieve accountability and transparency, local governments are required to develop qualified financial reports. Qualified financial reports are considered as responsibilities of Local Government financial management. They should meet the qualitative characteristics of the financial statements: relevant, reliable, comparable and understandable. Factors that allegedly influence the quality of local government financial reports are the implementation of regional management information system (SIMDA) (X1), government accounting standards (SAP) (X2), employee motivation (X3), and human resources competency (X4). This study aims to examine the influence of implementation of regional management information system (SIMDA), government accounting standards (SAP), employee motivation, and human resources competency to the quality of financial reporting in South Minahasa regency. This is a quantitative research and data were collected by distributing questionnaires. In this study, samples were taken from 102 respondents. They were from 48 regional work unit (SKPD) in South Minahasa regency government. The data were analysed by multiple linear regression, data validity test, data reliability test, and classic assumption test. The data were processed by using Statical Product and Services Solution (SPSS) Software 22 version. The results shows that (1) the implementation of regional management information system (SIMDA) has a positive and significant effect to the quality of financial report of South Minahasa regency, (2) government accounting standards (SAP) has a positive and significant effect on the quality of financial report of South Minahasa regency, (3) employee motivation has a positive and significant effect on the quality of financial report of South Minahasa regency, and (4) human resources competency has a positive and significant effect on the quality of financial report of South Minahasa regency. Keywords: Implementation of regional management information system (SIMDA), government accounting standards (SAP), employee motivation, human resources competency and quality of financial reportingAbstrak. Dalam rangka mewujudkan akuntabilitas dan transparansi, pemerintah daerah dituntut untuk menyusun laporan keuangan yang berkualitas sebagai bentuk pertanggungjawaban atas pengelolaan keuangan daerah. Laporan keuangan yang berkualitas harus memenuhi karakteristik kualitatif laporan keuangan yaitu: relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan pemerintah daerah adalah penerapan sistem informasi manajemen daerah (SIMDA) (X1), standar akuntansi pemerintahan (SAP) (X2), motivasi pegawai (X3), dan kompetensi SDM (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan SIMDA, SAP, motivasi pegawai dan kompetensi SDM terhadap kualitas laporan keuangan pada pemerintah Kabupaten Minahasa Selatan. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 102 responden yang terdapat pada 48 SKPD di pemerintah Kabupaten Minahasa Selatan. 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 Statical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa (1) penerapan SIMDA berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan, (2) SAP berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan, (3) motivasi pegawai berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan, dan (4) kompetensi SDM berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan.Kata Kunci: Penerapan SIMDA, SAP, Motivasi Pegawai, Kompetensi SDM Dan Kualitas Laporan Keuangan.

Download Full-text

the influence of government internal control systems and the application of regional management information systems on the quality of financial reports

Syntax Idea ◽

10.36418/syntax-idea.v2i9.526 ◽

2020 ◽

Vol 2 (9) ◽

pp. 635

Author(s):

Reni Sulastri ◽

Gatot Wahyu Nugroho ◽

Idang Nurodin

Keyword(s):

Information Systems ◽

Control Systems ◽

Internal Control ◽

Management Information System ◽

Management Information Systems ◽

Financial Statements ◽

Management Information ◽

Regional Management ◽

Internal Control System

The Influence of Government Internal Control Systems and the Implementation of Regional Management Information Systems on the Quality of Financial Statements in Cireunghas District. This study aims to determine the effect of the Government's Internal Control System and the Application of the Regional Management Information System to the quality of financial statements. The variables used in this study are the influence of the government's internal control system, the application of regional management information systems, and the quality of financial statements. This research was conducted using quantitative methods with an associative approach. The population in this study were employees in all villages located in Cireunghas Subdistrict. The sampling technique in this study used purposive sampling. The primary data collection technique in this study was carried out by distributing questionnaires and secondary data in this study were active literature relating to the variables used. Data analysis techniques used in this study were normality test, classic assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that only partially Regional Management Information System variables have an influence on the quality of financial statements, and stimulously variables Government Internal Control Systems and Regional Management Information Systems have a significant influence on the quality of financial statements.

Download Full-text

THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

JASS (Journal of Accounting for Sustainable Society) ◽

10.35310/jass.v1i02.243 ◽

2019 ◽

Vol 1 (02) ◽

pp. 108-111

Author(s):

Endang Darmawan

Keyword(s):

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Reports ◽

Government Accounting ◽

Internal Control System ◽

The Government

This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

Download Full-text

The Effect of the Application of Government Accounting Standards, Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements

Academia Open ◽

10.21070/acopen.5.2021.1941 ◽

2021 ◽

Vol 5 ◽

Author(s):

Safrinia Mursida ◽

Wisnu Panggah Setiyono

Keyword(s):

Local Government ◽

Internal Control ◽

Accounting Standards ◽

Internal Audit ◽

Financial Statements ◽

Quality Of Information ◽

Government Accounting ◽

Internal Control System

This study aims to determine the effect of the application of Government Accounting Standards,Apparatus Competence, the Role of Internal Audit and the Internal Control System on the Quality of Information on Local Government Financial Statements. The object of this research is all Auditor Functional Officials in the Inspectorate of East Java Province. The research sample was 55 respondents. The sampling method used was purposive sampling. The data analysis method used is multiple linear regression which is then obtained using SPSS 25 software. The results of this study prove that the application of government accounting standards, apparatus competence, the role of internal audit and the internal control system partially has a significant effect on the quality of information on local government financial statements. The conclusion of this study found that to be able to improve the quality of financial report information in the Provincial Government of East Java, it can be done through the effectiveness of review activities on financial statements before the report is submitted to the Republic of Indonesia Audit Board.

Download Full-text