scholarly journals SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SEMARANG

2020 ◽  
Vol 14 (1) ◽  
pp. 9
Author(s):  
Saifudin Saifudin ◽  
Rizki Nur Aprilia
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data

This study aims to analyze the influence of internal control systems, information technology, human resources and organizational commitment to the quality of the Semarang City goverment’s financial statements . This type of research is a quantitative study using primary data. Data collection techniques through questionnaires. The population in this study OPD Semarang City. The sampling technique uses purposive sampling. The sample of this study were 80 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) internal control system affect the quality of financial statements, (2) information technology affects he quality of financial statements, (3) human resources affect he quality of financial statements, (4) organizational commitment doesnt affect he quality of financial statements.

scholarly journals Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Nagari

2021 ◽  
Vol 3 (1) ◽  
pp. 32-49
Author(s):  
Annisa Maharani ◽  
Henri Agustin
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Village Government ◽  
The Village

This study aims to determine the effect of the quality of human resources, the use of information technology and organizational commitment to the timeliness of financial reporting by the village government (empirical study on Village Government of Tanah Datar Regency). This study uses subject data. The sampling technique used the total sampling method with a sample size of 75 villages. The data analysis used multiple linear regression analysis. The results showed that the quality of human resources and organizational commitment had a positive and significant effect on the timeliness of the Village government financial reporting. Information technology has no effect on the timeliness of the Village government financial reporting.

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH

2019 ◽  
Vol 4 (3) ◽  
pp. 520-531
Author(s):  
Rian Rezky Pratama ◽  
M. Rizal Yahya
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Primary Data ◽  
Aceh Province ◽  
Independent Variable

The research examines the influence of The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) on the Quality of the financial statements (KLK). The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 63 questionnaires from 35 SKPA. Data were processed using SPSS version 22 and analyzed using multiple linear regression, F-Test, and t-test. The results show that  simultaneously, The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) affect  the  Quality  of  the  financial  statements (KLK). Partially, each independent variable affect Quality of the financial statements.

scholarly journals Determinan Kualitas Laporan Keuangan

2020 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Wiwik Pratiwi ◽  
Utami Diyah Lestary
Keyword(s):  
Information Technology ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Technique ◽  
Accrual Basis ◽  
Basis Method

This research is in the context of understanding the extent to which human resource competencies, the use of information technology and the application of the accrual basis method affect the quality of financial statements. The population of this research is companies in the Central Jakarta and East Jakarta areas using primary data. The sampling technique in this research uses the stratified random sampling method in which the population has heterogeneous members with disproportionate strata. Multiple linear regression analysis as a data analysis technique. The results of this research indicate that the competence of human resources, the use of information technology and the application of the accrual basis method either partially or simultaneously have a positive and significant effect on the quality of financial statements

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Rizky Rivaldo Peku Djawang ◽  
Anwar Made ◽  
Ati Retna Sari
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Information Value ◽  
Financial Statement ◽  
Analysis Technique

This study aims to determine the effect of SAP Understanding, Use of Information Technology, Internal Oversight, HR, and Organizational Commitment to the Value of Financial Statements, both partially and simultaneously. This research was conducted in East Sumba Regency - East Nusa Tenggara Province using primary questionnaire data distributed to DPKAD / DPPKD staff of the City / Regency of East Sumba. The sample used amounted to 35 people consisting of employees who work or handle the accounting department. The data analysis technique used in this study is multiple linear regression analysis. The results showed that SAP Understanding, Use of Information Technology, Internal Oversight, Human Resources, and Organizational Commitment simultaneously influence the Financial Statement Information Value and partially SAP Understanding, Use of Information Technology, Human Resources has a positive and significant effect on financial performance, but Internal Control and Organizational Commitment do not affect the value of financial statement information in East Sumba district. Based on these results it can be concluded that the greater the SAP Understanding, Use of Information Technology, Human Resources will improve the quality of regional financial statement information, and vice versa if the Understanding of SAP, Use of Information Technology, Human Resources decreases the quality of regional financial statement information will also decrease

scholarly journals Good Government Governance, Pengendalian Intern, Komitmen Organisasi, Gaya Kepemimpinan dan Kinerja Organisasi Perangkat Daerah

2021 ◽  
Vol 31 (3) ◽  
pp. 746
Author(s):  
Putu Yoga Ananta Pratyaksa ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Organizational Commitment ◽  
Organizational Performance ◽  
Leadership Style ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Good Government ◽  
Government Governance

The application of the principles of Good Government Governance, internal control, organizational commitment, and leadership style is very important in organizational management. This study aims to obtain empirical evidence of the effect of Good Government Governance, intellectual control, organizational commitment, and leadership style on the performance of regional apparatus organizations (OPD) in Karangasem Regency. This study uses a quantitative approach using primary data. The sampling method used was saturated sampling technique. The sample used is 3 employees in each regional apparatus organization (OPD) with a total of 32 (OPD). The analysis technique used in this research is multiple linear regression analysis. Based on the results of this study, it shows that the influence of Good Government Governance, internal control, organizational commitment, and leadership style has a positive effect on the organizational performance of OPD Karangasem Regency. Keywords: Good Government Governance; Internal Control; Organizational Commitment; Organizational Performance Leadership Style.

Analysis of Factors Affecting the Value of Local Government Financial Reporting Information

2021 ◽  
Vol 6 (1) ◽  
pp. 13-19
Author(s):  
Okta Sandria ◽  
Elfiswandi ◽  
Yamasitha
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Reporting ◽  
Significant Relationship ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Technology Utilization

This study aims to analyze the effect of the quality of human resources on the reliability and timeliness of local government financial reporting in Suliki sub-district and the effect of information technology utilization variables on the reliability and timeliness of local government financial reporting in Suliki sub-district. The data used in this study is primary data consisting of 46 samples. This research uses Multiple Linear Regression Analysis method. The results of the analysis show that the variable quality of human resources has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district, the variable of information technology utilization has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district and simultaneously variable independent has a significant positive effect on the dependent variable. This can be seen from the coefficients of each variable and the level of significance.  

scholarly journals DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT

2018 ◽  
Vol 2 (2) ◽  
pp. 271-290
Author(s):  
Andi Permana Putra ◽  
Akram Akram ◽  
Hermanto Hermanto
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Finance Management

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

scholarly journals Determinan Penerapan Anggaran Berbasis Kinerja pada Badan Layanan Umum Rumah Sakit Se-Pulau Sumbawa

2020 ◽  
Vol 30 (10) ◽  
pp. 2657
Author(s):  
Abdul Muis ◽  
Lalu M. Furkan ◽  
Endar Pituringsih
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Human Resources ◽  
Control Systems ◽  
Leadership Style ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System

This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respondents. Data analysis using multiple linear regression analysis. Partially the variables of leadership style, organizational commitment and internal control systems each have a positive and significant effect on the implementation of performance-based budgets, while the quality of human resources has no effect on the implementation of performance-based budgets at BLU Hospitals throughout Sumbawa Island. Keywords: Performance-Based Budget; Leadership Style; Quality Of Human Resources; Organizational Commitment; Internal Control System.

scholarly journals Pengaruh Prosedur Reviu, Kompetensi, dan Jangka Waktu Pelaksanaan Terhadap Kualiats Reviu Laporan Keuangan Pemerintah Daerah Pada Inspektorat seProvinsi Gorontalo

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Anita Deda ◽  
Herman Karamoy ◽  
Hendrik Gamaliel
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Significant Influence ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Implementation Period

Abstract. This study aims to test the influence of the procedure of the review, the competence of the human resources and the implementation period on the quality of the review of the Financial Statements of the Local Government (LKPD) reported to the Inspectorate in the Province of Gorontalo. The data used in this study are primary data which were collected by using questionnaires as the research instrument and then processed by using SPSS. The data were collected from 92 respondents who are the reviewers and have reviewed the Financial Statements of the Local Government. The method used for this research was quantitative with multiple linear regression analysis. The F-test and t-test were used to test the hypothesis simultaneously and partially. The results show that the variables namely the procedure of the review, the competence of the reviewers and the implementation period altogether affect the quality of the review of the Financial Statements of the Local Government. On the other hand, the procedure of the review in partial has no positive and significant influence on the quality of the review. Thus, it can be concluded that the higher understanding of the procedure of the review, the better quality of the review of the Financial Statements of the Local Government. Then, the competence of the human resources has positive and significant influence on the quality of the review as the higher competence of the human resources of the Inspectorate in the Province of Gorontalo, the better quality of the review of the Financial Statements of the Local Governments. In addition, the implementation period has positive and significant effect on the quality of the review since the better quality of the Financial Statement of the Local Government results from the more effective time and budget allocated for the implementation period done by the staff of the inspectorate in the local government. Keywords  : The Procedure of the Review, Competence, Implementation Period, the Quality of the Review. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh prosedur reviu, kompetensi, dan jangka waktu pelaksanaan terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah pada Inspektorat se Provinsi Gorontalo. Data yang digunakan untuk penelitian ini merupakan data primer yang dikumpulkan menggunakan kuesioner sebagai instrumen penelitian dan diolah dengan program SPSS. Data dikumpulkan dari 92 responden yang merupakan aparat pengawas dan yang pernah melakukan reviu Laporan Keuangan Pemerintah Daerah. Metode yang digunakan yaitu kuantitatif dengan analisis regresi linear berganda. Untuk menguji hipotesis secara simultan dan parsial digunakan Uji F dan Uji t. Hasil penelitian menunjukkan bahwa secara simultan variabel prosedur reviu,  kompetensi dan jangka waktu pelaksanaan berpengaruh terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah, namun secara parsial, prosedur reviu tidak berpengaruh positif dan signifikan terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah, sehingga dapat disimpulkan bahwa jika pemahaman aparat pengawas terhadap prosedur reviu Laporan Keuangan Pemerintah Daerah lebih maksimal maka kualitas reviu Laporan Keuangan Pemerintah Daerah lebih baik pula. Kompetensi berpengaruh positif dan signifikan, maka semakin tinggi kompetensi sumber daya aparat pengawas yang ada di Inspektorat se Provinsi Gorontalo maka kualitas reviu Laporan Keuangan Pemerintah Daerah akan semakin baik, jangka waktu pelaksanaan berpengaruh positif dan signifikan maka semakin efektif jumlah dan anggaran waktu yang diberikan maka pelaksanaan reviu yang dilakukan oleh aparat pengawas di Inpektorat Daerah akan semakin maksimal, sehingga kualitas reviu Laporan Keuangan Pemerintah Daerah yang dihasilkan akan semakin baik pula. Kata Kunci : Prosedur Reviu, Kompetensi, Jangka Waktu Pelaksanaan terhadap Kualitas Reviu.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

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