Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24

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Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v5i01.171 ◽

2018 ◽

Vol 5 (01) ◽

pp. 37-52

Author(s):

Fitri Akbariah ◽

Suratno Suratno

Keyword(s):

Regression Analysis ◽

Control System ◽

Human Resources ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Internal Control ◽

Financial Statements ◽

Jel Classification ◽

Internal Control System

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

JURNAL AKUNTANSI ◽

10.37932/ja.v9i1.90 ◽

2020 ◽

Vol 9 (1) ◽

pp. 14-23

Author(s):

Hartono Hartono ◽

Ramdany Ramdany

Keyword(s):

Regression Analysis ◽

Control System ◽

Human Resources ◽

Multiple Regression Analysis ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

Internal Control System

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.

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Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city)

Journal of Education and Vocational Research ◽

10.22610/jsds.v7i1.1228 ◽

2016 ◽

Vol 7 (1) ◽

pp. 40-47

Author(s):

A. Dahri Adi Patra ◽

Lanteng Bustami

Keyword(s):

Control System ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Financial Management ◽

Action Plan ◽

Financial Statements ◽

Fiscal Year ◽

Internal Control System ◽

Interactive Relationship

The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data â€“ reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR) and the Internal Control System has a strong interactive relationship and the direction. In analysis conclusion and verification showed that aspects of human resources (HR) is the most influential of the changes Opinion report examination Supreme Audit Board, is an aspect of behavior (Ethics). Thus the conclusion of the study; Behavior (ethics) dishonest is a major factor Changes opinion report Supreme Audit Board of Qualified opinion be Disclaimer opinion As the application of this research in the future, it is recommended to formulation of the action plan to the Unqualified Opinion. Through Team Supervise and monitoring implementation of action plan for improvement of Internal Control System and completion finding Auditor, as well improving the competence of personal financial management, on education through training administration and Regional Financial Accounting.

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INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

JURNAL ILMU EKONOMI & SOSIAL ◽

10.35724/jies.v7i2.506 ◽

2016 ◽

Vol 7 (2) ◽

pp. 100-116

Author(s):

Dina Fitri Septarini ◽

Frans Papilaya

Keyword(s):

Control System ◽

Organizational Commitment ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Financial Statements ◽

Financial Reports ◽

Internal Control System ◽

The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

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Development of an Anomaly Detection Model for a Bank's Transitory Account System

Journal of Information Systems ◽

10.2308/isys-50699 ◽

2014 ◽

Vol 28 (1) ◽

pp. 145-165 ◽

Cited By ~ 6

Author(s):

Yongbum Kim ◽

Alexander Kogan

Keyword(s):

Control System ◽

Human Resources ◽

Internal Control ◽

Fraud Detection ◽

Financial Statements ◽

Internal Auditors ◽

Detection Model ◽

Cost Constraints ◽

Internal Control System ◽

Account System

ABSTRACT Fraud detection is one of the key components of an internal control system that is designed to provide reasonable assurance regarding reliable financial statements, effective and efficient operations, compliance with applicable laws and regulations, and safeguarding of assets (AICPA 2002; Committee of Sponsoring Organizations of the Treadway Commission 1992). Practically, however, it is challenging to determine what should be investigated among myriads of a company's transactions, most of which are normal and/or free from material error. Limited human resources and cost constraints are major barriers to fraud detection in practice. This study proposes a multi-step fraud detection model that screens transactions at various levels, which leads to a manageable number of transactions that internal auditors can examine. To that end, a broad screening criterion is applied at the highest level, while more detailed criteria are used at the lowest level. This study provides an example of development of a practicable fraud detection model.

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PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH KABUPATEN MUSI RAWAS UTARA

Jurnal Akuntansi ◽

10.25170/jak.v14i2.1116 ◽

2021 ◽

Vol 14 (2) ◽

pp. 167-187

Author(s):

Miki Indika

Keyword(s):

Regression Analysis ◽

Control System ◽

Human Resources ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Sampling Technique ◽

Analysis Method ◽

Internal Control System ◽

The Government

This study aims to see whether the government internal control system partially influences the effectiveness of regional financial management, whether human resources partially influence the effectiveness of regional financial management, and simultaneously government internal control system and human resource competencies influence the effectiveness of regional financial management. This study aims to examine the effect of the government's internal control system and human resource competence on the effectiveness of regional financial management. There are three variables in this study, namely the government internal control system, human resource competency, and the effectiveness of regional financial management which entirely developed into 15 indicators. The sampling technique used is purposive sampling with a population of 12 (twelve) Regional Apparatus Organizations that implement the Government's Internal Control System where each Regional Device Organization is taken as many as twelve respondents. The data collection techniques are questionnaires and observations. The data analysis method used in the study is a multiple regression analysis with the help of SPSS version 20. The result indicates that Government internal control system partially had a significant effect on the effectiveness of regional financial management, the human resource competencies partially had a significant effect on the effectiveness of regional financial management

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Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal Pemerintah sebagai Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah

Journal of Research and Applications Accounting and Management ◽

10.18382/jraam.v1i2.18 ◽

2015 ◽

Vol 1 (2) ◽

pp. 111

Author(s):

Nur Azizah ◽

Junaidi ◽

Achdiar Redy Setiawan

Keyword(s):

Regression Analysis ◽

Control System ◽

Local Government ◽

Internal Control ◽

Financial Management ◽

Financial Statements ◽

Financial Statement ◽

Internal Control System ◽

Government Work ◽

Survey Questionnaires

The aims of this study are to test the effect of financial statement pre-sentation, accessibility of financial statements, and government internal control system to the transparency and accountability in local government financial management. The population of the research is local government work unit in Lamongan Regency collected through survey questionnaires. The samples of this research are 128 respondents which choosen based on purposive sampling criteria. Analysis methods applied in hypothesis testing is multiple regression analysis by using f-test and t-test. The results show that the financial statement presentation and government internal control system do not affect the transparency. Further, accessibility financial statement affects the transparency and financial statement presentation; however, accessi-bility financial statement does not affect the accountability in local financial management. Moreover, government internal control system affects the accountability in financial management.

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The Influence of Application Government Internal Control System, Asset Management and Human Resources Competencies to Financial Accountability of Bandung Municipal Government

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v1i1.18796 ◽

2018 ◽

Vol 1 (1) ◽

pp. 62

Author(s):

Sabrina Nur Fhadillah ◽

Ivan Yudianto

Keyword(s):

Control System ◽

Human Resources ◽

Internal Control ◽

Asset Management ◽

Municipal Government ◽

Financial Statements ◽

Work Unit ◽

Financial Accountability ◽

Internal Control System ◽

Local Work

This research aims to find out how much an influence of the application ofgovernment internal control system, asset management, and human resources competenciestoward financial accountability of Bandung Municipal Government. Survey research was done in27 Local Work Unit of Bandung Municipal. This research using descriptive-quantitativea method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires.The respondent of this research is an auditor, staff of finance and asset management.Method of data analysis used by this research is multiple linear regression that assistedwith SPSS software. The result of this research showed that: (1) The application ofGovernment Internal Control System significantly influence financial accountability ofBandung Municipal Government with 0,016640 percentage or 1,166%; (2) Assetmanagement significantly influence financial accountability of Bandung MunicipalThe government with 0,423200 percentage or 42,32%; (3) The human resource competenciessignificantly influence financial accountability of Bandung Municipal Government with0,356208 percentage or 35,62%. In addition, the simultaneous influence of governmentinternal control system, asset management, and human resources competencies to financialaccountability is 79.6% and amount of the rest is 20,4% affected by another factor outside ofthis research. In Local Work Unit, Bandung municipal still need supervision aboutaccountability and recording to local asset and improve commitment leader. With theexpected improvements in the government's financial statements, the financial statements ofBandung municipal could be better in 2017

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DETERMINAN KUALITAS REVIU DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Economia ◽

10.21831/economia.v13i2.14980 ◽

2017 ◽

Vol 13 (2) ◽

pp. 118

Author(s):

Aditya Maulana ◽

Ali Djamhuri ◽

Lilik Purwanti

Keyword(s):

Regression Analysis ◽

Control System ◽

Organizational Commitment ◽

Linear Regression ◽

Internal Control ◽

Linear Regression Analysis ◽

Financial Statements ◽

System Quality ◽

Internal Control System

Abstrak: Determinan Kualitas Reviu dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian ini bertujuan untuk menjelaskan pengaruh dari kompetensi, komitmen organisasi dan sistem pengendalian intern (SPI) terhadap kualitas reviu dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD). Reviu dalam hal ini adalah reviu LKPD. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh kompetensi, komitmen organisasi dan sistem pengendalian intern terhadap kualitas reviu, sedangkan uji terhadap pengaruh kualitas reviu terhadap kualitas LKPD menggunakan analisis regresi linier sederhana. Penelitian dilakukan terhadap aparat pengawas (auditor APIP) pada inspektorat daerah di 8 (delapan) wilayah eks Karesidenan Malang. Hasil penelitian membuktikan bahwa kualitas reviu dipengaruhi oleh kompetensi, komitmen organisasi dan sistem pengendalian intern dan kualitas reviu berpengaruh terhadap kualitas LKPD. Kata kunci: Kompetensi, komitmen organisasi, sistem pengendalian intern, kualitas reviu, kualitas LKPD. Abstract: The Determinants of Review Quality and Its Implication to Local Government’s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the review and the implication to the quality of local government’s financial statements (LKPD). The review in this context is the review of LKPD. This research used multiple linear regression analysis to examine the effect of competencies, organizational commitment and internal control system to the quality of the review of LKPD, and the test to the effect of quality of the review on the quality of LKPD used simple linear regression analysis. Research objects are the internal auditor of the regional inspectorate on eight areas in ex-Malang residence. The results of the study indicate that the quality of the review affected by the competencies, organizational commitment and internal control system and quality of the review effect the quality of LKPD. Keywords: competencies, organizational commitment, internal control system, quality of the review, quality of local government’s financial statements.

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v3i1.714 ◽

2018 ◽

Vol 3 (1) ◽

Author(s):

Erwin Siahaya ◽

Meinarni Asnawi ◽

Paulus K. Allo Layuk

Keyword(s):

Control System ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Financial Statements ◽

Accounting System ◽

Financial Reports ◽

Internal Control System ◽

Positive Effect

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

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