scholarly journals Pengaruh Kompetensi Pegawai, Tingkat Pemanfaatan Teknologi Informasi, dan Efektivitas Sistem Pengendalian Intern Terhadap Penyajian Laporan Keuangan Rumah Sakit TNI AD Di Kesdam XIV/Hasanuddin

2019 ◽  
Vol 10 (2) ◽  
pp. 36
Author(s):  
Yohanes R.H Wibowo ◽  
Herman Karamoy ◽  
Lintje Kalangi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Probability Sampling ◽  
Internal Control System ◽  
Army Hospitals ◽  
Audit Result

Abstract. The presentation of financial statements reflected by opinion of intern auditor (Itdam) and external auditor (BPK). Audit result show there are still many army hospitals which have not yet attained  WTP opinion. The variables in this study consist of independent variables: employee competence (X1), information technology (X2), and internal control system (X3). On the other hand, the dependent variable is the presentation of financial statement (Y). This is a quantitative research using non probability sampling with census sampling method. The value of the coefficient of determination shows that employee competence, information technology, and internal control system simultaneously contribute to the presentation of financial statement. Partially test results show that information technology and internal control system influence significantly the quality of financial statement. Employee competence does not influence significantly the presentation of financial statement.Keywords: Presentation of Financial Statement, Employee Competence, Information Technology, and Internal Control System.Abstrak. Penyajian laporan keuangan rumah sakit TNI AD tercermin dari opini auditor internal (Itdam) maupun eksternal (BPK) atas laporan keuangan rumah sakit TNI AD. Hasil audit menunjukkan masih banyak rumah sakit TNI AD yang belum mendapatkan opini WTP. Variabel dalam penelitian ini sebagai variabel independen adalah kompetensi pegawai (X1), tingkat pemanfaatan teknologi informasi (X2), dan efektifitas sistem pengendalian intern (X3), sedangkan variabel dependen adalah penyajian laporan keuangan (Y). Jenis penelitian ini adalah kuantitatif dengan menggunakan metode linier berganda, dan sampel diambil dengan teknik non probability sampling menggunakan sampling jenuh/sensus pada pengelola keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Nilai koefisien determinasi menunjukan bahwa kompetensi pegawai, pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern bersama-sama berkontribusi terhadap penyajian laporan keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Hasil pengujian secara parsial menunjukkan bahwa pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern memiliki pengaruh signifikan terhadap penyajian laporan keuangan, sedangkan kompetensi pegawai tidak memiliki pengaruh signifikan terhadap penyajian laporan keuangan.Kata kunci: Penyajian Laporan Keuangan, Kompetensi Pegawai, Pemanfaatan Teknologi Informasi dan Efektifitas Sistem Pengendalian Intern.

scholarly journals Pengaruh Kompetensi Pegawai, Tingkat Pemanfaatan Teknologi Informasi, dan Efektivitas Sistem Pengendalian Intern Terhadap Penyajian Laporan Keuangan Rumah Sakit TNI AD Di Kesdam XIV/Hasanuddin

2019 ◽  
Vol 10 (1) ◽  
Author(s):  
Yohanes R.H Wibowo ◽  
Herman Karamoy ◽  
Lintje Kalangi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Probability Sampling ◽  
Internal Control System ◽  
Army Hospitals ◽  
Audit Result

Abstract. The presentation of financial statements reflected by opinion of intern auditor (Itdam) and external auditor (BPK). Audit result show there are still many army hospitals which have not yet attained  WTP opinion. The variables in this study consist of independent variables: employee competence (X1), information technology (X2), and internal control system (X3). On the other hand, the dependent variable is the presentation of financial statement (Y). This is a quantitative research using non probability sampling with census sampling method. The value of the coefficient of determination shows that employee competence, information technology, and internal control system simultaneously contribute to the presentation of financial statement. Partially test results show that information technology and internal control system influence significantly the quality of financial statement. Employee competence does not influence significantly the presentation of financial statement.Keywords: Presentation of Financial Statement, Employee Competence, Information Technology, and Internal Control System.Abstrak. Penyajian laporan keuangan rumah sakit TNI AD tercermin dari opini auditor internal (Itdam) maupun eksternal (BPK) atas laporan keuangan rumah sakit TNI AD. Hasil audit menunjukkan masih banyak rumah sakit TNI AD yang belum mendapatkan opini WTP. Variabel dalam penelitian ini sebagai variabel independen adalah kompetensi pegawai (X1), tingkat pemanfaatan teknologi informasi (X2), dan efektifitas sistem pengendalian intern (X3), sedangkan variabel dependen adalah penyajian laporan keuangan (Y). Jenis penelitian ini adalah kuantitatif dengan menggunakan metode linier berganda, dan sampel diambil dengan teknik non probability sampling menggunakan sampling jenuh/sensus pada pengelola keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Nilai koefisien determinasi menunjukan bahwa kompetensi pegawai, pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern bersama-sama berkontribusi terhadap penyajian laporan keuangan rumah sakit TNI AD di Kesdam XIV/Hasanuddin. Hasil pengujian secara parsial menunjukkan bahwa pemanfaatan teknologi informasi dan efektifitas sistem pengendalian intern memiliki pengaruh signifikan terhadap penyajian laporan keuangan, sedangkan kompetensi pegawai tidak memiliki pengaruh signifikan terhadap penyajian laporan keuangan.Kata kunci: Penyajian Laporan Keuangan, Kompetensi Pegawai, Pemanfaatan Teknologi Informasi dan Efektifitas Sistem Pengendalian Intern.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 152
Author(s):  
Merlyn C. T. Kalumata ◽  
Ventje Ilat ◽  
Jessy D. L. Warongan
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Internal Control System ◽  
Technology Review

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords        :           quality of financial statement, human resources competence, information technology, review of financial statement, internal control system

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 26-36
Author(s):  
Dewi Sundari ◽  
J.M.V Mulyadi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Internal Control System ◽  
Directorate General ◽  
The Republic

ABSTRACT This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. ABSTRAK Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. JEL Classification: M40, J24

scholarly journals Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 26-36
Author(s):  
Dewi Sundari ◽  
J.M.V Mulyadi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Internal Control System ◽  
Directorate General ◽  
The Republic

ABSTRACT This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. ABSTRAK Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. JEL Classification: M40, J24

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 6 (1) ◽  
pp. 95-136
Author(s):  
Rama Ardianto ◽  
Chermian Eforis
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Governmental Accounting ◽  
Internal Control System

The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Gunungkidul)

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Vidya Vitta Adhivinna ◽  
Ariyanti Nurul Hikmahwati
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Information Quality ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the effect of competency of human resources, utilization of information technology, government internal control system, and regional financial accounting system on the information quality of local government financial statement.Data was collected by distributing questionnaires to 28 regional government organization of Gunungkidul Regency. Sampling using a Purposive Sampling technique with criteria is employees who work in the accounting or financial administration with respondents are 72 people. Data were analyzed using SPSS program version 16 and hypothesis testing using multiple linear regression analysis.The results showed that partially, human resource competency, utilization of information technology and government internal control system did not affect the information quality of local government financial statement, while the regional financial accounting system affected the information quality of local government financial statement. Simultaneously, HR competency, utilization of IT, government internal control system, and regional financial accounting system affect the information quality of local government financial statement.Keywords: information quality of local government financial statement, human resource competency, utilization of IT, government internal control system, and regional financial accounting system.

scholarly journals INTERNAL CONTROL SYSTEM, UTILIZATION OF ACCOUNTING INFORMATION TECHNOLOGY, ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Yenty Astari Dewi ◽  
Nasfi Nasfi ◽  
Mai Yuliza
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Quantitative Research ◽  
Accounting Information ◽  
Fund Management ◽  
System Variable ◽  
System Utilization ◽  
Internal Control System ◽  
The Government

The government prioritizes Villages in development, providing funds for Villages which are taken directly from the State Revenue and Expenditure Budget to be managed by the Village independently. The research objective was to determine the effect of the influence of the internal control system, the use of accounting information technology, and the competence of the Nagari apparatus on the accountability of village fund management. This type of quantitative research, a sample of 20 Nagari in Agam District, as many as 80 respondents, using convenience sampling techniques, the data in this study were collected using a questionnaire and analyzed using multiple regression analysis. The results of the research F test results F value 31.750> F table 2.74, 95% confidence level and significant 0.05, Fcount > F table conclusion that there is an effect of independent variables (X1, X2 and X3) on the dependent variable (Y) simultaneously. A separate t-test test found that the internal control system variable (X1) did not have a significant effect on the accountability of Village Fund management, the variable use of accounting information technology and the competence of Nagari officials (X2 and X3) had a significant effect on the accountability of Village Fund management. Keywords: Internal Control System, Utilization of Accounting Information Technology, Nagari Apparatus Competence, Accountability, Village Fund.

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