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.

scholarly journals PENGARUH KOMITMEN ORGANISASI, PENGENDALIAN INTERN AKUNTANSI, PERAN INTERNAL AUDIT, PENDIDIKAN, DAN KUALITAS PELATIHAN TERHADAP KETERANDALAN LAPORAN KEUANGAN PADA SKPD PEMERINTAH KABUPATEN HALMAHERA UTARA

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Yoki Dodopo ◽  
Jullie Sondakh ◽  
Jantje Tinangon
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Local Government ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Financial Report

Abstract. This research aims to test the influence of such independent variables as the organizational commitment, Accounting Internal Control, The Role Of Internal Audit, Education, and the quality of training to such dependent variables as the reliability of the financial report of local government. This research uses a quantitative approach, using primary data through questionnaires. The respondents in this study were  the employees who processes the financial administration and those who make financial report at the Local Working Unit (SKPD) in North Halmahera Regency Government. The population used for this research is a group of financial staff which is about 298 people in each of the SKPD, and the samples taken are  75 respondents. The data were analyzed using multiple linear regression analysis and the data were tested by using SPSS program version 22. The results of a multiple linear regression analysis shows that partially, the organizational commitment, accounting internal control, the role of internal audit, education, and the quality of training give positive impacts and significant effects to the reliability of the financial report of local government. The result of the test also shows that simultaneously, the good organizational commitment, accounting internal control, the role of internal audit, education, and quality of training give positive impacts and significant effects to the reliability of financial report of local government. The value of the coefficient of determination indicates that the organizational commitment, accounting internal control, the role of internal audit, education, and quality of training is 49.70%, and the remaining 50.30% is affected by other factors which are not included in this model of research. Keywords : Organizational Commitment, Internal Control Of Accounting, The Role Of Internal Audit, Education, Quality Of Training, The Reliability Of Financial Report.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

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

scholarly journals Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Daerah di Kabupaten Banyuasin dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi

2019 ◽  
Vol 10 (1) ◽  
pp. 55
Author(s):  
Reny Aziatul Pebriani
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Accounting Standards ◽  
Internal Audit ◽  
Financial Statement ◽  
Government Accounting ◽  
Internal Control System

<p align="center"><strong>ABSTRACT</strong></p><p><em>The aim of this study is to determine and analyse the effect of human resource competence, utilization of information technology, the implementation of government accounting standards, the role of internal audit on the quality of local government financial statement and its effect on regional work unit that is moderated by government internal control system in Banyuasin. The method used is descriptive and explanatory survey using 108 respondents. The data analysis method used in this study is multiple regression analysis and the moderating effect is tested using </em><em>Moderated Regression Analysis through </em><em>SPSS 23.</em><em> The results show that human resource competence, </em><em>utilization of information technology, the implementation of government accounting standards, the role of internal audit have simultaneous and significant effect on the quality of local government financial statement. However, when it is tested partially, the implementation of government accounting standards is found to be insignificant. Furthermore, the role of internal that is moderated by government internal control system does not have significant effect on the quality of local government financial statement. The results indicate that to improve the quality of local government financial statement, continues improvement on government internal control system is needed. the government needs to improve the quality of internal audit to improve the role of supervision, coaching, monitoring, and review of financial statements so as to be able to work professionally, objectively and independently.</em></p><p><strong><em>Keywords </em></strong><em>: Human resource competence, utilization of information technology, government internal control system, Government financial statement quality.</em></p><p align="center"><strong>ABSTRAK</strong></p><p><em>Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis besarnya pengaruh kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara parsial maupun bersama-sama terhadap </em><em>kualitas </em><em>LKPD </em><em>dan pengaruh</em><em>nya yang dimoderasi oleh SPIP pada </em><em>O</em><em>rganisasi </em><em>P</em><em>erangkat </em><em>D</em><em>aerah (OPD)</em><em> </em><em>Kabupaten Banyuasin. </em><em>Metode yang digunakan  adalah metode deskriptif dan survey eksplanatori dengan ukuran sampel </em><em>1</em><em>08</em><em> responden. Metode analisis data yang digunakan yaitu Regresi Linier Berganda dengan pengujian variabel moderasi menggunakan MRA (Moderated Regression Analysis) dan pengolahan data </em><em>menggunakan software SPSS 23.</em><em> Hasil penelitian ini membuktikan bahwa </em><em>kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal</em><em> secara bersama-sama berpengaruh dan signifikan terhadap </em><em>kualitas LKPD</em><em>, namun secara parsial penerapan SAP tidak berpengaruh secara signifikan</em><em>. Kemudian secara moderasi variabel peran audit internal yang dimoderasi oleh SPIP tidak berpengaruh signifikan terhadap kualitas LKPD. Kesimpulan penelitian ini berhasil menemukan bahwa untuk meningkatkan kualitas LKPD </em><em>studi kasus pada OPD di Kabupaten Banyuasin</em><em>, diperlukan upaya perbaikan dan peningkatan secara berkelanjutan terhadap SPIP dalam rangka mempertahankan dan meningkatkan kualitas LKPD, pemerintah perlu meningkatkan kualitas audit internal guna meningkatkan peran pengawasan, pembinaan, pemantauan, dan reviu laporan keuangan sehingga mampu bekerja secara profesional, obyektif dan independen.</em></p><strong><em>Kata kunci</em></strong><em> : Kompetensi SDM, Pemanfaatan TI, SPIP, Kualitas LKPD</em>

scholarly journals Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia

2020 ◽  
Vol 12 (1) ◽  
pp. 192
Author(s):  
Hari Setiyawati
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

This research was carried out because of the phenomenon of the large potential of zakat in Indonesia and the large number of zakat funds that were corrupted due to unaccountable financial reporting. Many payers of zakat (muzakki) still do not believe in National Zakat Agency (BAZNAS), so zakat payments are often not made through the official of BAZNAS. This research was carried out through a survey which was designed to examine the accountability of financial reporting at the amil zakat and amil zakat institutions in Jakarta and Banten, related to internal control competencies and financial reporting accountability. The expected results of this study are an increase in the accountability of financial reporting by conducting sharia accounting training for staff in amil zakat and amil zakat institutions in Jakarta and Banten. The goal of this study is to contribute scientifically to the science of sharia accounting, specifically accounting for zakat, and to assist accounting departments in preparing financial statements. The results of this study state that compliance with the application of zakat accounting with Financial Accounting Standards Guidelines (PSAK 109) had no significant effect on financial reporting accountability, while the role of the internal control system had a significant positive effect on financial reporting accountability.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

2021 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Nilawati Nilawati ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.

scholarly journals ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gyshella Smylie Lumintang ◽  
Linda Lambey ◽  
Steven Tangkuman
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government

scholarly journals PENGARUH KOMPETENSI APARATUR PENATA LAPORAN KEUANGAN DAN PERAN APARAT PENGAWAS INTERN PEMERINTAH (APIP) TERHADAP KUALITAS LAPORANKEUANGAN PEMERINTAH DAERAH DI PROVINSI BENGKULU

2019 ◽  
Vol 8 (3) ◽  
pp. 123-134
Author(s):  
Irwansyah Irwansyah ◽  
Tantri Wulandari
Keyword(s):  
Local Government ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Financial Report ◽  
Financial Administration ◽  
Positive Effect

apparatus internal government (apip) on quality of local government financial report in bengkulu province. This research uses quantitative approach, using primary data through questionnaire. Respondents in this study are the Financial Administration Official (PPK), the Technical Activity Executing Officials (PPTK), and the Spending Treasurer. Technical analysis of data using multiple linear regression analysis of SPSS program assistance. The results of this study indicate that the competence of the apparatus of financial statements do not positively affect the quality of local government financial and the role of apparatus internal government (APIP) has a positive effect on the quality of local government financial statements in Bengkulu Province.Key Words: Government, Competency, APIP

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 383
Author(s):  
DJUPIANSYAH GANIE
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Financial Reports ◽  
Relevant Variables ◽  
Positive Effect

The purpose of this study is to analyze the extent of the application of SAP in local government financial reporting and how the effect of its application to the quality of financial reports on the local government of Berau Regency. This research uses data analysis method with Partial Least Square (PLS) approach. The Effect of SAP Implementation on Relevant Variables in LKPD Berau District has a significant positive effect. The Effect of SAP Implementation on Reliable Variables in LKPD Berau District has a significant positive effect. It can be seen from the t-statistic value which is greater than 2.131 which is 5.532. Thus, the H3 hypothesis in this study was accepted. The effect of SAP Application on Understandable variables in the Berau District LKPD has a significant positive effect on the construction can be compared to the Berau District LKPD. This can be seen from the t-statistic value which is smaller than 2.131 which is 1.689. Thus, the H4 hypothesis in this study was rejected.   Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan SAP dalam pelaporan keuangan pemerintah daerah dan bagaimana efek penerapannya terhadap kualitas laporan keuangan pada pemerintah daerah Kabupaten Berau. Penelitian ini menggunakan metode analisis data dengan pendekatan Partial Least Square (PLS). Pengaruh Implementasi SAP terhadap Variabel yang Relevan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Pengaruh Implementasi SAP terhadap Variabel Yang Dapat Diandalkan di LKPD Kabupaten Berau memiliki efek positif yang signifikan. Hal ini dapat dilihat dari nilai t-statistik yang lebih besar dari 2,131 yaitu 5,532. Dengan demikian, hipotesis H3 dalam penelitian ini diterima. Pengaruh Aplikasi SAP terhadap variabel yang Dapat Dipahami di Kabupaten Berau, LKPD memiliki pengaruh positif yang signifikan terhadap konstruksi yang dapat dibandingkan dengan LKPD Kabupaten Berau. Hal ini dapat dilihat dari nilai t-statistik yang lebih kecil dari 2,131 yaitu 1,689. Dengan demikian, hipotesis H4 dalam penelitian ini ditolak.  

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

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