PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

J-ISCAN: Journal of Islamic Accounting Research ◽

10.52490/j-iscan.v2i1.777 ◽

2020 ◽

Vol 2 (1) ◽

pp. 17-35

Author(s):

Istiqomah Shinta Philadhelphia ◽

Sri Suryaningsum ◽

Sriyono Sriyono

Keyword(s):

Control System ◽

Local Government ◽

Human Resource ◽

Internal Control ◽

Good Governance ◽

Accounting Standards ◽

Financial Reports ◽

Government Accounting ◽

Internal Control System

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial. Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah. Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah

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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

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.

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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.

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THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES

ACCRUALS ◽

10.35310/accruals.v4i02.584 ◽

2020 ◽

Vol 4 (02) ◽

pp. 216-229

Author(s):

Suci - Atiningsih

Keyword(s):

Information Technology ◽

Organizational Commitment ◽

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Reports ◽

Government Accounting

The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.

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Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java

AKRUAL Jurnal Akuntansi ◽

10.26740/jaj.v12n2.p193-203 ◽

2021 ◽

Vol 12 (2) ◽

pp. 193

Author(s):

Nurcahyono Nurcahyono ◽

Fatmasari Sukesti ◽

Alwiyah Alwiyah

Keyword(s):

Internal Control ◽

Environmental Uncertainty ◽

Accounting Standards ◽

Sampling Technique ◽

Provincial Government ◽

Financial Reports ◽

Government Accounting ◽

Central Java ◽

The Relationship

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports. The variables used in this study are competence, compliance with government accounting standards, external pressures, environmental uncertainty, internal control systems, and the quality of financial reports. The population of this study was accounting or finance staff who served in 48 SKPDs in the Central Java Provincial Government. The sampling technique used was simple random sampling, this sampling technique was chosen because the study population was homogeneous. Analysis of research data using the WarpPLS 7.0 application as well as used for hypothesis testing. The results show that competence, compliance with government accounting standards has a positive effect on the quality of financial reports, while external pressure has no effect and environmental uncertainty has a negative effect on the quality of financial reports. Internal control is able to strengthen the relationship between competency variables and compliance variables with the quality of financial reports and weaken the relationship between internal pressure variables and environmental uncertainty variables on the quality of local government financial reports. The implication of this research is that the quality of financial reports can be achieved when the work structure has good competence, complies with government accounting standards, is able to anticipate uncertainty and applies internal controls properly.

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Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun

JURNAL MUTIARA AKUNTANSI ◽

10.51544/jma.v6i1.1788 ◽

2021 ◽

Vol 6 (1) ◽

pp. 58-66

Author(s):

Mohd. Idris Dalimunthe

Keyword(s):

Local Government ◽

Local Governments ◽

Accounting Standards ◽

Primary Data ◽

Government Officials ◽

Financial Reports ◽

District Office ◽

Government Accounting ◽

Data Source

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.

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Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v23i1.89 ◽

2018 ◽

Vol 23 (1) ◽

pp. 41-54

Author(s):

Aan Juanda ◽

Pigo Nauli

Keyword(s):

Local Government ◽

Quantitative Research ◽

Accounting Standards ◽

Financial Statements ◽

Survey Method ◽

Financial Reports ◽

Government Accounting ◽

Review Team ◽

The Government

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

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

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v10i1.744 ◽

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

ABSTRACTThe 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 Moderated Regression Analysis through SPSS 23. The results show that human resource competence, 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.Keywords : Human resource competence, utilization of information technology, government internal control system, Government financial statement quality.ABSTRAKTujuan 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 kualitas LKPD dan pengaruhnya yang dimoderasi oleh SPIP pada Organisasi Perangkat Daerah (OPD) Kabupaten Banyuasin. Metode yang digunakan adalah metode deskriptif dan survey eksplanatori dengan ukuran sampel 108 responden. Metode analisis data yang digunakan yaitu Regresi Linier Berganda dengan pengujian variabel moderasi menggunakan MRA (Moderated Regression Analysis) dan pengolahan data menggunakan software SPSS 23. Hasil penelitian ini membuktikan bahwa kompetensi SDM, pemanfaatan TI, penerapan SAP, peran Audit Internal secara bersama-sama berpengaruh dan signifikan terhadap kualitas LKPD, namun secara parsial penerapan SAP tidak berpengaruh secara signifikan. 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 studi kasus pada OPD di Kabupaten Banyuasin, 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.Kata kunci : Kompetensi SDM, Pemanfaatan TI, SPIP, Kualitas LKPD

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

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v9i2.26468 ◽

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.

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Faktor-faktor yang Mempengaruhi Kualitas Penyajian Laporan Keuangan di Lingkungan Pemerintah Kota Padang Panjang

JSHP ( Jurnal Sosial Humaniora dan Pendidikan) ◽

10.32487/jshp.v4i2.827 ◽

2020 ◽

Vol 4 (2) ◽

Author(s):

Popi Fauziati

Keyword(s):

Human Resources ◽

Control Systems ◽

Internal Control ◽

Municipal Government ◽

Linear Regression Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

Positive Effect

This study aims to examine the effect of the adoption of Government Accounting Standards and Human Resource Competencies on the quality of the presentation of the Regional Financial Statements within the Government of Kota Padang Panjang, Sumatera Barat, Indonesia.. The phenomenon is seen from the findings of the goverment auditors on the Padang Panjang Municipal Government Financial Report. In 2016 there were 14 findings that consisting of 8 findings on Compliance and 6 findings on Internal Control Systems, and in 2017 there were 11 findings consisting of 5 findings on Compliance and 6 findings on Internal Control Systems. As well as dealing with Human Resources Competence, there are still employees who are not / less competent, especially in the financial section in each organization. The sampling technique was purposive sampling, with 100 respondents, but only 50 respondents returned their questionnaires. Hypothesis testing using Multiple linear regression analysis with SPSS 16 application tools. The results showed that (1) the Application of Government Accounting Standards has a positive effect on the Quality of the Presentation of Government Financial Statements, (2) Human Resources Competence has a positive effect on the Quality of the Presentation of Government Financial Statements

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