scholarly journals Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

2014 ◽  
Vol 1 (02) ◽  
pp. 187-199
Author(s):  
Baja Lodhrakentjana ◽  
Elvira Luthan
Keyword(s):  
Job Satisfaction ◽  
Financial Management ◽  
Local Governments ◽  
Structural Equation ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
City Government ◽  
Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

scholarly journals Motivasi, Kepuasan Kerja, Komitmen Pegawai Akuntansi dan Kualitas Laporan Keuangan Pemerintah Daerah pada Pemerintah Kota Depok

2014 ◽  
Vol 1 (02) ◽  
pp. 187-199
Author(s):  
Baja Lodhrakentjana ◽  
Elvira Luthan
Keyword(s):  
Job Satisfaction ◽  
Financial Management ◽  
Local Governments ◽  
Structural Equation ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
City Government ◽  
Equation Modeling

ABSTRACT Public demand for good governance is increasing. This encouraged the central government and local governments to implement the public accountability. One indicator of the performance of local governments in the field of financial management indicated on the output of the quality of the financial statements are realized by the opinion of local government financial statements based on the audit by the Supreme Audit Agency (BPK). This study aimed to examine the effect of motivation, job satisfaction and commitment to quality financial statements regional governments made by employees who handle accounting on regional work units and the Regional Finance Management Unit (SKPD and SKPKD) Depok city government. Data analysis was performed using Structural Equation Modeling (SEM) with aid Linear Structural Relations (Lisrel). The results show that the motivation, job satisfaction and commitment is positively related and significant effect on the quality of financial reporting. ABSTRAK Tuntutan masyarakat terhadap pengelolaan pemerintahan yang baik semakin meningkat. Hal ini mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. Salah satu indikator kinerja pemerintah daerah di bidang pengelolaan keuangan ditunjukkan dari keluaran berupa kualitas laporan keuangan yang diwujudkan oleh opini laporan keuangan pemerintah daerah berdasarkan audit oleh Badan Pemeriksa Keuangan (BPK). Penelitian ini bertujuan untuk menguji pengaruh motivasi, kepuasan kerja dan komitmen terhadap kualitas laporan keuangan pemerintah derah yang dibuat oleh pegawai yang menangani akuntansi pada Satuan Kerja Perangkat Daerah dan Satuan Kerja Pengelola Keuangan Daerah (SKPD dan SKPKD) pemerintah kota Depok. Analisis data dilakukan dengan menggunakan Structural Equation Modelling (SEM) dengan bantuan Linear Structural Relation (Lisrel). Hasil pengujian menunjukkan bahwa motivasi, kepuasan kerja dan komitmen berhubungan positif dan berpengaruh signifikan terhadap kualitas laporan keuangan. JEL Classification: H53

scholarly journals PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Miranda Miryam Maramis ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Good Governance ◽  
Financial Statements ◽  
Positive Influence ◽  
Study Data ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

scholarly journals The Effect of Good Governance Mixture in Governmental Organizations on Promotion of Employees’ Job Satisfaction (Case Study: Employees and Faculty Members of Lorestan University)

2016 ◽  
Vol 12 (5) ◽  
pp. 108
Author(s):  
Mahdi Shahin
Keyword(s):  
Job Satisfaction ◽  
Factor Analysis ◽  
Structural Equation ◽  
Good Governance ◽  
Faculty Members ◽  
Equation Modeling ◽  
Alpha Coefficient ◽  
Governmental Organizations ◽  
Confirmatory Factor

<p>The aim of this study was to evaluate the effect of indicators of good governance in public organizations to improve the level of employees’ job satisfaction. The methods were confirmatory factor analysis and structural equation modeling using LISREL software and SPSS18 packages. The population consisted of all faculty members and staff of Lorestan University (N=500), which 217 of them were selected systematically using Kerjisi Morgan table. To collect the data 2 standardized questionnaires consisted of good governance and job satisfaction (residents and Ramadan, 2011) were used and the reliability of the questionnaire was (0.73) by calculating Cronbach’s alpha coefficient. The results of the study showed that the implementation of the indicators of good governance in the organization will lead to an increase in employees’ job satisfaction.</p>

scholarly journals STRUCTURAL EQUATION MODELING BASED EMPIRICAL ANALYSIS: DIRECT AND INDIRECT EFFECTS OF JOB SATISFACTION ON JOB PERFORMANCE IN JORDANIAN FIVE-STAR HOTELS

2020 ◽  
Vol 5 (18) ◽  
pp. 133-151
Author(s):  
Bandar Ersan Alown ◽  
Mahadzirah Mohamad ◽  
Fazida Karim
Keyword(s):  
Job Satisfaction ◽  
Job Performance ◽  
Leadership Style ◽  
Structural Equation ◽  
Work Life ◽  
Quality Of Work Life ◽  
Equation Modeling ◽  
Quality Of Work ◽  
Moderating Role

In order to improve and maintain competitiveness in the hotel sector, the key elements of success must be available, which is headed by an efficient employee, so it is essential that the employees' performance be at its best. This study examined the effect of job satisfaction (JS) on job performance (JP), organisational structure (OS) and leadership style (LS) on (JS), and Quality of work-life (QWL) on (JP) among five-star hotels employees in Jordan. The study also examined the moderating role of quality of work-life on the variable’s relationships. A questionnaire was used as the main instrument for data collection from 430 employees of five-star hotels. Data analysis was conducted with the help of Structural Equation Modelling (SEM) to determine the level of relationships among (JS), (OS), (LS), (JP), and (QWL). According to the obtained findings, there is a positive relationship between JS and QL on JP, and QWL has a partial moderating role in the relationship between JS and JP. The study findings motivate future studies to carry out studies of the same caliber in other sectors of Jordan, and also in other contexts based on different perspectives.

scholarly journals The effect of compensation, work environment and work satisfaction toward employees performance at Regional Hospital of Prambanan

2020 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Muhammad Aditya Nugroho
Keyword(s):  
Job Satisfaction ◽  
Work Environment ◽  
Structural Equation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Medical Personnel ◽  
Regional Hospital ◽  
Equation Modeling ◽  
Employee Job Satisfaction

Efforts to improve the quality of a hospital should consider how job satisfaction of medical personnel, which will later have an impact on medical personnel performance. There are various ways that will be taken to improve performance, for example by providing appropriate compensation and improving quality of work environment conditions. Then job satisfaction is expected to increase and have a good impact on medical personnel performance at a hospital. The purpose of this study was to determine the effect of compensation, work environment and job satisfaction with employee performance at Prambanan Regional Hospital. This study used four variables namely compensation, work environment, job satisfaction and performance. The population in this study was employees who worked at Prambanan Regional Hospital, amounting to 300 people. The sampling technique used simple random sampling with a research sample of 150 people. Data analysis techniques used Structural Equation Modeling analysis. The result shows that there is a positive an significant effect between the compensation on the employee job satisfaction; there is a positive and significant effect between the work environment on the employee job satisfaction; there is a positive and significant effect between the compensation on the employee performance; there is a positive and significant effect between the work environment on the employee performance; there is no effect of the job satisfaction on the employee performance;  satisfaction does not mediate the effect of compensation on the employee job satisfaction at Prambanan Regional Hospital.

scholarly journals THE EFFECT OF AMIL’S ISLAMIC CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING OF ZAKAT MANAGEMENT ORGANIZATIONS (ZMO): GOOD GOVERNANCE AS INTERVENING VARIABLE

2021 ◽  
Vol 16 (1) ◽  
pp. 15-31
Author(s):  
Abrar Nawas ◽  
Yuswar Zainal Basri ◽  
Tatik Mariyanti ◽  
Zulhelmy Zulhelmy
Keyword(s):  
Financial Reporting ◽  
Structural Equation ◽  
Good Governance ◽  
Professional Associations ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Managerial Implications ◽  
The Government

The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.

scholarly journals The Factors Affect the Quality of Financial Statements Audit in Vietnam Businesses

2015 ◽  
Vol 12 (1) ◽  
pp. 172 ◽  
Author(s):  
Do Huu Hai ◽  
Ngo Sy Trung
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Financial Statements ◽  
Financial Information ◽  
Equation Modeling ◽  
Factors Affecting ◽  
Study Results ◽  
Occupational Qualification

<p>The development of a market economy, especially the financial markets is asking for transparency and truthfulness of the financial information with high quality. The information in the financial statements will impact directly and indirectly to the rights and decisions of investors. Independent auditors play a role of evaluating truthfulness and reasonable financial information in enterprises, however there are still risks. This study focuses on analyzing the factors affecting the quality of financial statements audit in enterprises. The analytical methods used in this study are: factor analysis method to explore and test the Cronbach's alpha coefficient for the construction and testing of measuring scales. Moreover, linear structural modeling method (Structural Equation Modeling SEM) is used to test the reliability and value of discrimination, convergence, unitary of the concept and scale of research. The study results showed that occupational qualification is an important factor affecting the audit quality in the establishment of the business financial statements and legal environment factors, factors belonging to business, factor of independence, factors of quality control system of audit firm.</p>

Influence of IoT Policy on Quality of Life

2019 ◽  
Vol 15 (2) ◽  
pp. 19-38 ◽  
Author(s):  
Sheshadri Chatterjee
Keyword(s):  
Quality Of Life ◽  
Internet Of Things ◽  
Structural Equation ◽  
Good Governance ◽  
Equation Modeling ◽  
The Internet ◽  
The Government ◽  
The Impact ◽  
The Internet Of Things

In this study, an attempt was taken to identify the issues concerning to regulations and governance which could substantially influence the citizens of India relating to adoption of the Internet of Things. The objective of this study is to highlight the importance of Internet of Things policymaking by the Government of India prescribing proper regulatory frameworks and good governance for effective and successful adoption of the Internet of Things by the citizens of India. An empirical approach has been taken for understanding the impact of IoT policy towards adoption of IoT enabled devices by the citizens of India. Structural equation modeling (SEM) has been used towards analysis of the data collected from three metro cities in India. The study finds out the impact of IoT policy towards adoption of the Internet of Things by the citizens in India and its importance towards improving the quality of life of the citizens of India.

scholarly journals Financial Reporting Quality and Online Disclosure Practices in Spanish Governmental Agencies

2021 ◽  
Vol 13 (5) ◽  
pp. 2437
Author(s):  
Javier Garcia-Lacalle ◽  
Lourdes Torres
Keyword(s):  
Public Sector ◽  
Financial Performance ◽  
Financial Reporting ◽  
Central Government ◽  
Good Governance ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Equation Modeling ◽  
Governing Body

Good governance in the public sector implies high accountability levels. Accountability is a multidimensional concept that includes the quantity and reliability of disclosures as well as rendering accounts to the citizenry. Nowadays, good governance, accountability, and financial performance are key for the long-term sustainability of autonomous public sector organizations. The objective of this paper is to study how key governance features relate to the quantity and quality of the information disclosed. In particular, how the governing body, financial performance and organizational features relate to online transparency and financial reporting quality, as well as how these two accountability dimensions are related. To fulfill this objective, we have used the Structural Equation Modeling, Partial Least Squares (PLS-SEM) approach. The focus of our analyses is on Spanish central government agencies. The size of, and a greater presence of independent members in, the governing body are explanatory factors behind the quality of the financial reports. Our findings also show that the quality of the financial information is also affected by the pressure that Eurostat requirements -deficit limits- puts on public sector entities, which leads to the use of smoothing practices. Online disclosure practices are not explained by the features of the governing body, but by the size of the agencies and their financial results. The better the financial reporting quality, the higher the online disclosure levels.

scholarly journals Analisis Kinerja Pegawai Melalui Komitmen Organisasional, Lingkungan Kerja dan Kepuasan Kerja Pegawai Pemerintah Kota Mataram

2015 ◽  
Vol 2 (01) ◽  
Author(s):  
H. Abdul Malik
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Work Environment ◽  
Structural Equation ◽  
Likelihood Estimation ◽  
City Government ◽  
Equation Modeling ◽  
Test Results ◽  
Technical Institute ◽  
The City

AbstractThe low Employee satisfaction, and followed by the low organizational commitment and work environment are less well causing the performance of civil servants is still low. The low  of job satisfaction aspects obtained less satisfaction from employee’s on their allowances and compensation  they received. As seen from the grant of the allowance system welfare that only based on the level of structural and the position/rank without considering the work achievement. Similarly in terms of promotion has not been refers to competency and the sequence line.The population in this research is the civil servant  in Mataram City Government, the Secretariat of The Parliament, Dinas, Bappeda, Inspectorates, Regional Technical Institute Mataram in West Nusa Tenggara province, with the total number of 1.058 employees.From the test results of this research, a model with Maximum Likelihood Estimation (MLE), analysis of structural equation modeling (SEM), proportional random sampling method by software Amos 20 on 152 respondents.The results showed that: 1). Organizational Commitment has towards Employee’s job satisfaction at Government of Mataram. 2). Organizational Commitment has effect on the performance of the employees of the City Government of Mataram. 3). Work environment has influence towards employee’s job satisfaction at Government Mataram 4). Work environment has influence towards employees performance of Government of Mataram. 5). Employees job satisfaction has influence towards employees performance Government of Mataram. Key words:   organizational commitment, work environment, job satisfaction, performance.

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