scholarly journals ANALISIS KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, KOMUNIKASI INTERPERSONAL TERHADAP KINERJA PEGAWAI NEGERI SIPIL

BUANA ILMU ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 176-189
Author(s):  
Endang Brotojoyo ◽  
Veronica Titi Purwantini
Keyword(s):  
Control System ◽  
Human Resources ◽  
Control Systems ◽  
Interpersonal Communication ◽  
Internal Control ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Individual Parameter ◽  
Internal Control System

This study analyzes the quality of human resources, internal control systems, and interpersonal communication on civil servants' performance in the Karanganyar Regency. In running the government, the quality of reliable human resources has a major role in organizational activities. This research method uses a type of causality research with data analysis stages consisting of instrument testing, classical assumption test, multiple linear regression analysis, individual parameter test, simultaneous test, and determination coefficient tests (R2). The results of multiple analyses show that the quality of human resources, internal control systems, and interpersonal communication positively affect employee performance. The F test results show that together the variables of human resource quality, internal control systems, and interpersonal communication have a significant effect on employee performance. The R2 test result is 0.302, which means that the performance of employees in Karanganyar Regency can be explained by the variables of human resources, the internal control system, and interpersonal communication by 30.2 percent. In comparison, the remaining 69.8 percent was explained by other variables that were not observed, such as national culture, leadership, and commitment. Key Words:  Human Resources, Internal Control System, and Interpersonal Communication Penelitian ini menganalisis kualitas sumber daya manusia, sistem pengendalian internal, dan komunikasi interpersonal terhadap kinerja PNS di Kabupaten Karanganyar. Dalam menjalankan pemerintahan, kualitas sumber daya manusia yang handal memiliki peran utama dalam kegiatan organisasi. Metode penelitian ini menggunakan jenis penelitian kausalitas dengan tahapan analisis data yang terdiri dari pengujian instrumen, uji asumsi klasik, analisis regresi linier berganda, uji parameter individu, uji simultan, dan uji koefisien determinasi (R2). Hasil analisis ganda menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian internal, dan komunikasi interpersonal berpengaruh positif terhadap kinerja karyawan. Hasil uji F menunjukkan bahwa secara bersama-sama variabel kualitas sumber daya manusia, sistem pengendalian internal, dan komunikasi interpersonal berpengaruh signifikan terhadap kinerja pegawai. Hasil uji R2 sebesar 0,302 yang artinya kinerja pegawai di Kabupaten Karanganyar dapat dijelaskan oleh variabel sumber daya manusia, sistem pengendalian intern, dan komunikasi interpersonal sebesar 30,2 persen. Sebagai perbandingan, 69,8 persen sisanya dijelaskan oleh variabel lain yang tidak diamati, seperti budaya nasional, kepemimpinan, dan komitmen. Kata kunci:  Sumber Daya Manusia, Sistem Pengendalian Internal, dan Komunikasi Interpersonal

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 Determinan Penerapan Anggaran Berbasis Kinerja pada Badan Layanan Umum Rumah Sakit Se-Pulau Sumbawa

2020 ◽  
Vol 30 (10) ◽  
pp. 2657
Author(s):  
Abdul Muis ◽  
Lalu M. Furkan ◽  
Endar Pituringsih
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Human Resources ◽  
Control Systems ◽  
Leadership Style ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System

This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respondents. Data analysis using multiple linear regression analysis. Partially the variables of leadership style, organizational commitment and internal control systems each have a positive and significant effect on the implementation of performance-based budgets, while the quality of human resources has no effect on the implementation of performance-based budgets at BLU Hospitals throughout Sumbawa Island. Keywords: Performance-Based Budget; Leadership Style; Quality Of Human Resources; Organizational Commitment; Internal Control System.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports

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

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.

scholarly journals Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

2017 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Nurmiati Irvan ◽  
Abdul Rahman Mus ◽  
Muhammad Su'un ◽  
Mukhlis Sufri
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Performance ◽  
Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi).  Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have<strong> </strong>positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance.

PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 2 (2) ◽  
pp. 18-38
Author(s):  
Lynda L ◽  
Meinarni Asnawi ◽  
Bill J. C. Pangayow
Keyword(s):  
Control System ◽  
Information Systems ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Management Information Systems ◽  
Management Information ◽  
Financial Reports ◽  
Internal Control System

The research entitled "The Influence Of The Implementation Of Regional Financial ManagementInformation Systems, The Quality Of Human Resources, The Application Of Accounting StandardsAnd Government’s Internal Control System On The Quality Of Regional Financial Reports" aims toidentify to study how the quality of human resources, the implementation of regional financialmanagement information systems, the application of accounting standards, and the government’sinternal control system whether simultaneously or partially affecting the quality of regionalfinancial reports of Pegunungan Bintang regency. The causal approaches were used to analyze theconnection between independent and dependent variables or others. While the Multiple LinearRegression Analysis as an analysis tool in this study was used to measure the effect of independentvariables on the dependent variable. The result of this study indicates that the implementation ofregional financial management information systems (X1) has 2,845 with a significant level of 0,006,which means the implementation of regional financial management information systems has asignificant influence on the quality of regional financial reports of Pegunungan Bintang regency.Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003significance level, it explains that the quality of human resources has impacted significantly on thequality of regional financial reports of Pegunungan Bintang regency. As long as, the applications ofaccounting standard (X3) have a significant effect on the quality of regional financial reports ofPegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, theGovernment’s Internal Control System variable (X4) with a value of 2,487 and a significant level of0,015, that indicates, the Government’s Internal Control System variable has significantly affected thequality of financial reports of Pegunungan Bintang regency. While the value of F measurement hasgreater than the value of F table (29,165>5,921), which explains that the quality of humanresources, the implementation of regional financial management information systems, theapplication of accounting standards and government’s internal control system simultaneously havea significant effect on the quality of regional financial reports of Pegunungan Bintang regency.

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

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.

Sign in / Sign up

Export Citation Format

Share Document