scholarly journals Keterandalan Laporan Keuangan : Dampak dari Kualitas SDM dan Teknologi Informasi

2021 ◽  
Vol 6 (1) ◽  
pp. 16-30
Author(s):  
Sri Dewi Anggadini ◽  
Vira Mutiara Subekti ◽  
Sari Damayanti ◽  
Egi Fahrana
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Asset Management ◽  
Statistical Tests ◽  
Financial Statements ◽  
Small Population ◽  
Primary Data ◽  
Study Quality ◽  
Adequate Information

This study aims to find out how much influence the quality of human resources and information technology on the reliability of financial statements. To produce reliable financial statements, a good quality of human resources and adequate information technology are required, to support the financial statements to be said to be reliable and valid. Lack of quality of human resources and information technology will affect reliability of its financial statements do not materialize. Method used in this study is descriptive and verificative method that is sourced in primary data with questionnaire collection techniques that are distributed to employees of the Financial and Asset Management Agency of West Bandung Regency. Due to small population, researchers determined sampling using Census Sampling, which is to make entire population into a sample with a total of 16 samples (respondents). Data processing conducted in form of statistical tests based on multiple regressions, as well as hypothesis tests using SPSS 23 application. Based on results of research conducted can be known quality of human resources is good but still have to be considered because there is still dishonesty in presentation of financial statements. Similarly, information technology applied is sufficient but still has to be considered about the software to always be updated and adapted to the needs. Conclusion of this study, Quality of Human Resources has a significant effect on Reliability of Financial Statements and Information Technology has a significant effect on Reliability of Financial Statements.

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 PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN AUDIT KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN

2021 ◽  
Vol 5 (2) ◽  
pp. 17-28
Author(s):  
Agustiawan Agustiawan ◽  
Annie Mustika Putri ◽  
Yoni Saputra
Keyword(s):  
Human Resources ◽  
Internal Control ◽  
Asset Management ◽  
Sampling Method ◽  
Survey Methods ◽  
Financial Statements ◽  
Primary Data ◽  
Government Control ◽  
Internal Control System

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.

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 Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

2019 ◽  
Vol 5 (2) ◽  
pp. 75
Author(s):  
Jefry Jef Gasperz
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Development Planning ◽  
Central Bureau ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements. 

scholarly journals The effect of information technology, adherence to accounting rules, and human resources on the reliability of financial statements in Central Lombok District Government

2017 ◽  
Vol 6 (2) ◽  
pp. 195
Author(s):  
Hernawan Ardiyanto ◽  
Hermanto . ◽  
Ni Ketut Surasni
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Human Resources ◽  
Financial Statements ◽  
Primary Data ◽  
Linear Regression Method ◽  
Accounting Rules ◽  
District Government ◽  
Mation Technology ◽  
Dent Variable

This study aims to determine the effect of information technology, adherence to accounting rules, and human resources to the reliability of financial statements in Central Lombok District Government. This study uses a quantitative approach, with primary data obtained through questionnaires. The respondents are the employees of finance department of Cen-tral Lombok District Government. The independent variables used in this study are infor-mation technology, adherence to accounting rules, and human resources, while the depen-dent variable is the reliability of financial statements. The respondents are asked to answer a set of questions listed in a questionnaire. 72 samples are taken from the total population of 256, however only 63, which are considered valid to be analyzed. For the data analysis, it used double linear regression method and processed by using SPSS 18.0. The data analysis results based on t-test show that information technology and human resources have positive significant effect on the reliability of financial statements, but adherence to accounting rules has positive insignificant effect on the reliability of financial statements in Central Lombok District Government. The implication of this study leads to the importance of the optimized preparation of financial statements to achieve the reliable financial statements.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

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

ANALISA TINGKAT KECERDASAN AKUNTAN PADA PEMERINTAH DAERAH KOTA SUKABUMI

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Gatot Wahyu Nugroho ◽  
Ismet Ismatullah
Keyword(s):  
Emotional Intelligence ◽  
Human Resources ◽  
Financial Statements ◽  
Statistical Test ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Regional Government ◽  
Financial Reports ◽  
Finance Department

Human resources are an important factor for the creation of quality financial reports. The success of an entity can be influenced by the intelligence of human resources. This study aims to determine how much influence the intelligence possessed by a person to the quality of financial statements. Indepedent variables used in this study are intellectual intelligence, emotional intelligence, spiritual intelligence and physical intelligence and the dependent variable is the quality of financial statements. The sample used was 84 respondents, namely the finance department employees in the Sukabumi City Regional Government. Primary data was obtained by distributing questionnaires and the results were tested using statistical test tools. The results of the study show that (1) intellectual intelligence influences the quality of financial statements significantly; (2) emotional intelligence significantly affects the quality of financial statements; (3) spiritual intelligence influences the quality of financial statements significantly; (4) physical intelligence does not affect the quality of financial statements; and together the level of intelligence accountants affect the quality of financial statements with the value of determination coefficient of 96.5% and the remaining 30.5% influenced by other variables.

scholarly journals PENGARUH KOMPENTENSI SUMBER DAYA MANUSIA ,PENERAPAN SISTEM AKUNTANSI DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD KABUPATEN LUMAJANG)

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Maimunah Maimunah ◽  
Anwar Made ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Local Governments ◽  
Quantitative Research ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
Accounting Systems ◽  
Quantitative Research Methods

This study aims to analyze the influence of human resource competencies, the application of regional accounting systems, the adoption and utilization of information technology on the quality of financial reports of local governments partially or simultaneously. in this study, the sample taken was 59 people from 9 regional work units (SKPD) consisting of financial sub-departments and accounting staff. Data collection is done through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. The results of the first research show that the competence of human resources, and the use of information technology have a positive and significant effect on the quality of the financial statements of the local government while the application of the regional accounting system does not affect the quality of the financial statements of the Lumajang regency. the competency of human resources simultaneously, the application of the regional accounting system and the use of information technology have a positive and significant effect on the quality of the financial statements of the Lumajang district government.

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