scholarly journals PENGARUH SPI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI DAN KOMPETENSI SDM SEBAGAI PEMODERASI (STUDI PADA SKPD PROVINSI BALI)

2018 ◽  
Vol 1 (1) ◽  
pp. 50-61
Author(s):  
Nyoman Angga Pradipa ◽  
Budhananda Munidewi
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Report ◽  
Organization Commitment ◽  
Report Quality ◽  
Internal Control System ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to test the effect of internal control system to financial report quality with organization commitment dan human resources competence as moderating variabel. Using purposive sampling method to distribute the questionnaire, this study collect 42 data from financial department employee. The data were analyzed using Moderated Regression Analysis (MRA), and the results show that organization commitment and human resources competence was able to strenghten the relationship of internal control system and financial report quality.

scholarly journals INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 100-116
Author(s):  
Dina Fitri Septarini ◽  
Frans Papilaya
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

scholarly journals Sumber Daya Manusia, Sistem Pengendalian Intern, Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan

1970 ◽  
Vol 3 (01) ◽  
pp. 84-94
Author(s):  
Anita Mega Lestari ◽  
Amilin Amilin
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Survey Methods ◽  
Accounting Standard ◽  
Financial Report ◽  
National Education ◽  
Government Accounting ◽  
Internal Control System

A B S T R A C T This research aims to know influence of the human resource, internal control system and government accounting standard against the quality of financial report Information of the Ministry of National Education. Research is using survey methods. Respondents are budget planner, budget manager, financial report maker and internal control unit at the Ministry of National Education as many as 779 people, with sample 88 respondent. hypotheses testing use multiple linear regression. The result is human resources has positive and significant effect towards the quality of financial report, internal control system has positive but not significant effect toward the quality of financial report, government accounting standard has positive and significant effect toward the quality of financial report, of the Ministry of National Education. This also shows that there are synergies between human resources, internal control system, and government accounting standard to achieve the expected quality of financial report information of the Ministry of National Education. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia, sistem pengendalian internal dan standar akuntansi pemerintah terhadap kualitas Informasi laporan keuangan Kementerian Pendidikan Nasional. Penelitian ini menggunakan metode survei. Responden anggaran perencana, manajer anggaran, pembuat laporan keuangan dan unit kontrol internal Kementerian Pendidikan Nasional sebanyak 88 sampel pengujian responden. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia memiliki pengaruh positif terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan, standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan di Departemen Pendidikan Nasional. Hasil penelitian juga menunjukkan adanya sinergi antara sumber daya manusia, sistem pengendalian internal, dan standar akuntansi pemerintah untuk mencapai kualitas yang diharapkan dari laporan informasi keuangan dari Departemen Pendidikan Nasional. JEL Classification: H53

scholarly journals Evaluation of Internal Control System in Efforts to Prevent Accounting Fraud with Internal Audit as Moderating Variable

2019 ◽  
Vol 1 (5) ◽  
Author(s):  
Ni Luh Putu Mita Miati ◽  
I Nyoman Sutapa
Keyword(s):  
Control System ◽  
Internal Control ◽  
Sampling Method ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Fraud ◽  
Internal Control System ◽  
The Village ◽  
The Relationship

The Lembaga Perkreditan Desa (LPD) in BALI serves as a container of wealth belonging to the village and the village in the form of money or other securities; and as a village-owned financial entity directed at increased efforts The village and support the development of the village. However, there are some cases of fraud/fraud that occurs in the LPD in Bali that have affected the losses especially on the village. Some researchers have conducted research on the likelihood of Fraud Accounting But there are still inconsistent results, researchers will examine the relationship between the internal control system, the tendency to fraud accounting with internal audit as a moderate variable, and give an overview of internal control system in the LPD in Bali province. This Study used LPD samples in the still active province of Bali.  Muse a random sampling method based on the Cluster of 1.283 LPD and data analysis using Partial Least Square (PLS). The results obtained are the system Internal control of the LPD in BALI does not affect the likelihood of fraud accounting and internal audit on the LPD in BALI is unable to moderate the influence of internal control system to fraud accounting tendencies.

scholarly journals Voluntary Disclosure of Carbon Emissions and Sustainable Existence of Firms: With a Focus on Human Resources of Internal Control System

2021 ◽  
Vol 13 (17) ◽  
pp. 9955
Author(s):  
Jaehong Lee ◽  
Suyon Kim ◽  
Eunsoo Kim
Keyword(s):  
Climate Change ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Carbon Emissions ◽  
Voluntary Disclosure ◽  
Firm Value ◽  
Positive Role ◽  
Internal Control System ◽  
The Relationship

The purpose of this study is to examine the relationship between the voluntary disclosure of carbon emissions and firm value. In addition, we examine whether the human resources of the internal control system affect the relationship between the voluntary disclosure of carbon emissions and firm value with data from the Korean stock market from 2014 to 2019. This study shows that the firms that voluntarily disclose information on carbon emissions increase their value. Additionally, the sufficient number and working experience of internal control personnel in each accounting, financing, and information technology department positively affects the relationship between voluntary disclosure and firm value. We additionally find an effect of the awareness level on climate change on firm value. That is, firms that are active on climate change rather than merely disclosing information. Finally, we find the positive role of Environment, Social and Governance (ESG), implying a superior management environment that leads to better disclosure practices.

scholarly journals THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

2019 ◽  
Vol 4 (01) ◽  
pp. 38
Author(s):  
Slamet Widodo ◽  
Akram Harmoni Wiardi ◽  
Tri Deni Prabowo
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Accounting Standard ◽  
Financial Report ◽  
Government Accounting ◽  
Report Quality ◽  
Internal Control System ◽  
The Government

<em>The objective of this research is to analyze the competency, the comprehension of the government accounting standard, the implementation of internal control system and the quality of financial report in Kepahiang Regency.This Research was done to financial managers. The data were gathered by distributing the questionnaire to 102 respondents. This study used the data analysis of Multiple Linear Regression. The result of this research showed that competency has significant effect on the quality of financial report. The comprehension of the government accounting standard has significant effecton the quality of financial report. The implementation of internal control system significant effect on the quality of financial report</em>

scholarly journals THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

2019 ◽  
Vol 4 (1) ◽  
pp. 38
Author(s):  
Slamet Widodo ◽  
Akram Harmoni Wiardi ◽  
Tri Deni Prabowo
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Accounting Standard ◽  
Financial Report ◽  
Government Accounting ◽  
Report Quality ◽  
Internal Control System ◽  
The Government

<em>The objective of this research is to analyze the competency, the comprehension of the government accounting standard, the implementation of internal control system and the quality of financial report in Kepahiang Regency.This Research was done to financial managers. The data were gathered by distributing the questionnaire to 102 respondents. This study used the data analysis of Multiple Linear Regression. The result of this research showed that competency has significant effect on the quality of financial report. The comprehension of the government accounting standard has significant effecton the quality of financial report. The implementation of internal control system significant effect on the quality of financial report</em>

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

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

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

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

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

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

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