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 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

scholarly journals PENGENDALIAN INTERN PEMERINTAH DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH DI KOTA BENGKULU ( Studi Pada OPD Kota Bengkulu )

2019 ◽  
Vol 8 (3) ◽  
pp. 145-154
Author(s):  
Nur Cholis ◽  
Fadli Fadli
Keyword(s):  
Information Technology ◽  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accountability ◽  
Significance Level ◽  
Internal Control System ◽  
Government Institution

This research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. This study uses the Organization of Regional Devices (OPD) Bengkulu City as a sample of research. The sample selection in this research is done by using purposive sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS program and 5% significance level (0,05). The result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution.Key Words: Technology, System, Accountability, Government

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH

2018 ◽  
pp. 477
Author(s):  
I Wayan Subrata ◽  
Gerianta Wirawan Yasa ◽  
Ida Bagus Putra Astika
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Technology Utilization ◽  
Internal Control System

This research aimed to get empirical evidence of the effect of the internal control system, human resource ability and information technology utilization on quality of local government assets report. The amount of samples in this research were 42 work units (SKPD) on Gianyar local government, that selected by purposive sampling method. The data about internal control systems, human resource ability and information technology utilization was collected by the use of questionnaire, while the data about quality of local government assets report was collected by evaluate the compliance level of assets report with established criteria based Permendagri No. 17 in 2007. The analysis technique used is multiple linear regression analysis. The result of analysis showed that the internal control system, human resource ability and information technology utilization has positive effect on quality of local government assets report.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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 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 PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sinambow Gloria Injilita Bulan ◽  
Jantje J. Tinangon ◽  
Lidia Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Pearson Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Control ◽  
Internal Control System ◽  
The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

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 DETERMINAN PENGELOLAAN ASET DAERAH PADA INSTANSI DI KABUPATEN ACEH BARAT

2020 ◽  
pp. 107
Author(s):  
Nourmaliza Nourmaliza
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
The West ◽  
Accounting Information System ◽  
Unit Of Analysis ◽  
Internal Control System

This study aims to examine the factors that influence the management of regional assets agencies in West Aceh District. The unit of analysis in this study is all agencies in West Aceh District, amounting to 29 agencies. Each agencies consists of 3 (three) persons who will be the respondent, namely Head of agencies, Finance Administration Officer, and Activity Technical Officer. Sources of data in this study using primary data that is the results of questionnaires obtained from respondents research. While the technique of collecting research data is done by technique of spreading of questionnaire. The analysis method used is Multiple Linear Regression Analysis. The results showed that the factor of human resource competency, internal control system and accounting information system either jointly or separately affect the management of regional assets agencies in the West Aceh District.

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