scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir)

2021 ◽  
Vol 15 (2) ◽  
pp. 118-129
Author(s):  
Dewi Astri Sasmita ◽  
Nasrizal Nasrizal ◽  
M Rasuli
Keyword(s):  
Regression Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Systems ◽  
Internal Auditors ◽  
Positive Effect

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

2021 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Nilawati Nilawati ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.

PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WAROPEN

2019 ◽  
Vol 2 (1) ◽  
pp. 1-25
Author(s):  
Yulens Frits Bonai ◽  
Syaikhul Falah ◽  
Sylvia C. Daat
Keyword(s):  
Financial Statements ◽  
Analytical Tool ◽  
Financial Reports ◽  
Internal Auditors ◽  
Human Resource Capacity ◽  
Independent Variables ◽  
Resource Capacity ◽  
Positive Effect

This study aims to examine the effect of Human Resource Capacity and the Internal Auditor’s Roleon the Quality of Local Government Financial Reports. The study was located in Waropen Regencywith a total of 34 respondents, who work in the field of finance and accounting, which is related tothe preparation of the financial statements. The SPSS application was used as an analytical tool, andthe causality type of research was used to test the effect of independent variables on dependent so thatthe assessment uses Multiple Regression Analysis. The result of this study indicate that the capacityof human resources and the role of internal auditors simultaneously influence the Quality ofWaropen District Financial Reports. In addition, from the partial influence of the Capacity ofHuman Resources to have a positive effect on the Quality of Financial Statements. While the role ofinternal auditors do not affect the Quality of Financial Statements.

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals The Effect of Human Resource Competency on Financial Reporting

2020 ◽  
Vol 2 (1) ◽  
pp. 1-22
Author(s):  
Silvia Anggraeni ◽  
Rapina
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Human Resource ◽  
Financial Reporting ◽  
Primary Data ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Research Survey ◽  
Reporting Process

Laporan keuangan yang berkualitas dihasilkan melalui proses pelaporan keuangan yang efektif atau mencapai tujuan pembuatannya. Terdapat lebih dari satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Di antara faktor-faktor tersebut, kompetensi sumber daya manusia merupakan salah satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Kompetensi merupakan serangkaian kombinasi dari pengetahuan, kemampuan, keahlian, dan sikap yang terdapat dalam diri sumber daya manusia untuk menjalankan tugasnya dan memperoleh hasil yang unggul. Keberadaan sumber daya manusia dalam proses pelaporan keuangan adalah sangat penting karena rasio, rasa, dan karsa merupakan hal-hal yang dimiliki hanya oleh sumber daya manusia dibandingkan sumber daya yang lainnya. Sumber daya manusia yang terlibat dalam pelaporan keuangan harus memiliki kompetensi yang cukup agar dapat memenuhi atau melebihi kriteria pelaporan keuangan efektif yang telah ditetapkan. Sumber daya manusia dengan kompetensi yang rendah menyebabkan proses pelaporan keuangan memiliki kualitas rendah. Proses pelaporan keuangan dengan kualitas rendah akan menghasilkan informasi yang tidak akurat, menyesatkan, dan tidak lengkap. Tujuan yang dimaksudkan dalam penelitian ini yaitu mengetahui seberapa banyak pengaruh yang sumber daya manusia berikan terhadap pelaporan keuangan. Karyawan yang bekerja pada bagian akuntansi dan bagian lain yang berhubungan dengan fungsi akuntansi pada perusahaan manufaktur di Kota Bandung adalah populasi dalam penelitian ini dan 53 orang merupakan jumlah sampel yang digunakan. Dalam penelitian ini, digunakan survei berupa kuesioner fisik sebagai teknik dan alat pengumpulan data sehingga data yang didapatkan merupakan data primer. Data yang telah didapatkan kemudian diuji menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukkan bahwa kompetensi sumber daya manusia memiliki pengaruh terhadap pelaporan keuangan. Kata kunci: kompetensi SDM, pelaporan keuangan Quality financial reports are produced through an effective financial reporting process or achieve the objectives of its creation. There are more than one factors that affect financial reporting’s effectiveness. Among those factors, human resource competency is one factor that affect financial reporting’s effectiveness. Competency is a series of combinations of knowledge, skill, expertise, and attitude contained in human resource to carry out their duties and obtain superior results. Existence of human resource in financial reporting process are crucial because idea, feeling, and intention are things that only owned by human resource compared with other resources. Human resources embroiled in financial reporting must have sufficient competency to meet or exceed the established effective financial reporting criteria. Human resource with lack of competency causes low quality of financial reporting process. Low quality financial reporting process cause inaccurate, misleading, and incomplete information. This research aim to examine how much influence that human resource’s competency gave towards financial reporting. Employees who work in the accounting department and other department related to accounting function in manufacturing companies in Bandung are population in this research and 53 people are the number of sample used. In this research, survey in the form of physical questionnaire was used as technique and tool of data collection so the data obtained is primary data. Data that has been obtained then tested by SPSS application. The result of this research indicate that human resource’s competency has an effect towards financial reporting. Keywords: human resource’s competency, financial reporting

scholarly journals Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports

2016 ◽  
Vol 8 (4) ◽  
pp. 64-68
Author(s):  
Abdul Rahman ◽  
Zulkifli Fachri
Keyword(s):  
Information System ◽  
Local Government ◽  
Accounting Information ◽  
Study Data ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Information System ◽  
Independent Variable ◽  
Positive Effect

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis, books, and various other literatures related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Suazhari Suazhari
Keyword(s):  
Social Science ◽  
Human Resources ◽  
Financial Reporting ◽  
Supervisory Board ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
Internal Auditors ◽  
Factors Influencing ◽  
Professional Attributes ◽  
Professional Care ◽  
Positive Effect

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>

scholarly journals Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

2021 ◽  
Vol 18 ◽  
pp. 1218-1222
Author(s):  
Petrus Peleng Roreng ◽  
Mira Bandhaso ◽  
Christina Jeane Tandirerung
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
City Government ◽  
Accounting System ◽  
Financial Reports ◽  
Regional Work ◽  
Positive Effect

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

scholarly journals Measuring Quality Determinants of Financial Statements

2021 ◽  
Vol 2 (12) ◽  
pp. 884-893
Author(s):  
Widya Andelina ◽  
Aprih Santoso
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Negative Impact ◽  
Positive Impact ◽  
Internal Audit ◽  
Financial Statements ◽  
Accounting Systems ◽  
The Impact

The research aims to study the impact of the role of internal audit, the application of regional accounting systems, and human resource competencies on the quality of financial statements. A sample of 141 employees according to the purposive sampling method and by distributing questionnaires. It turned out that the questionnaire returned was only from 138 employees. Data analyzed through moderate regression analysis (MRA) from the SPSS program. The results of the study stated that the role of internal audit has a negative impact on the quality of financial statements, the application of regional accounting systems and human resource competencies have a positive impact on the quality of financial statements

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