FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

This study aims to examine the effect of internal control systems, Good Government Governance and Human Resources Quality on the quality of local government financial reports in the Provinces of West Java and Banten. The Unit of Analysis in this study was the local government in the provinces of West Java and Banten. The sample in this study was the Regional Financial Management Agency in the Provinces of West Java and Banten. In this study, the number of samples used was 34 samples with an error rate of 5%. Data collection techniques using a questionnaire. Methods of data analysis using validity and reliability tests, multiple linear regression data analysis, classic assumption tests (normality, multicollinearity, heteroscedasticity), t tests, and coefficient of determination analysis (R2). The results of this study indicate that the internal control system and Human Resources Quality do not have a significant effect on the quality of local government financial reports, while Good Government Governance affects the quality of local government financial reports.

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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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Revisiting the determinants of local government performance

Accounting ◽

10.5267/j.ac.2021.4.022 ◽

2021 ◽

Vol 7 (7) ◽

pp. 1751-1756 ◽

Cited By ~ 1

Author(s):

Frida Magda Sumual ◽

David Paul Elia Saerang ◽

Herman Karamoy ◽

Hendra N. Tawas

Keyword(s):

Control System ◽

Local Government ◽

Public Participation ◽

Internal Control ◽

Financial Management ◽

Government Performance ◽

Public Accountability ◽

Financial Reports ◽

Internal Control System

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

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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

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v2i2.29 ◽

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.

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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

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS ◽

10.37394/23207.2021.18.113 ◽

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.

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

J-MIND (Jurnal Manajemen Indonesia) ◽

10.29103/j-mind.v6i2.5127 ◽

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.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Kabupaten Kepulauan Talaud)

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v7i2.13550 ◽

2016 ◽

Vol 7 (2) ◽

Author(s):

Sintike Mentari Modo ◽

David Paul Elia Saerang ◽

Agus Tony Poputra

Keyword(s):

Organizational Commitment ◽

Local Government ◽

Human Resources ◽

Financial Reporting ◽

Internal Control ◽

Financial Management ◽

Quality Of Information ◽

Local Government Finance ◽

District Government

The research was conducted on the basis of the gap between expectations and reality . Hope, by improving the quality of human resources and improvement of legislation in the field of financial management areas, generating financial reports quality information. In fact, the quality of financial reporting information in Talaud Islands District Government showed no significant developments. This is evidenced by the BPK opinion obtained by the Government of Talaud Islands during 2006 through 2015 that Gives Opinion, Unusual, and Fair With Exceptions. Opinion adopted by Talaud Islands raises the question of why the quality of financial reporting information local governments do not progress. Based on the research objective, this study can be categorized in the associative causal type. The location study performed in Talaud Islands District Government. Data used in this study are primary data. Data collection is done by distributing questionnaires to Financial Management (User Administration Budget and Finance Officer) on regional work units (SKPD ) in Talaud Islands District Government. The population used was the financial manager in each SKPD, used as a sample 146 respondents. Data were analyzed using multiple linear regression analysis. The results showed that the Internal Monitoring , Understanding Regulation , Capacity Human Resources (HR), Use of Information Technology, and Organizational Commitment together have a significant effect on the Information Quality Local Government Finance Report (LKPD ), but the partial test results shows that only the Internal Control, Capacity Human Resources ( HR) Organizational commitment has a positive and significant impact on Quality of Information in Local Government Finance Report ( LKPD) . Keywords: Internal Control, Understanding Regulation, Capacity Human Resources, Use of Information Technology, Organizational Commitment, Quality of information in Local Government Financial Report.

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PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v3i1.50 ◽

2021 ◽

Vol 3 (1) ◽

pp. 85-103

Author(s):

Komang Krishna Yogantara ◽

Gde Herry Sugiarto Asana

Keyword(s):

Information Systems ◽

Organizational Commitment ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

Work Motivation ◽

Test Reliability ◽

Financial Reports ◽

Analysis Technique

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.

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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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PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus pada Pemerintah Daerah di Provinsi Jawa Barat dan Banten)

Jurnal Ekonomi STIEP ◽

10.54526/jes.v5i2.36 ◽

2020 ◽

Vol 5 (2) ◽

pp. 18-26

Author(s):

Septi Masitoh, Dewi Sarifah Tullah, Erma Apriyanti

Keyword(s):

Human Resource ◽

Local Governments ◽

Sampling Technique ◽

West Java ◽

City Governments ◽

Financial Reports ◽

Good Government ◽

Government Governance ◽

Positive Effect

This study aims to determine the effect of Good Government Governance and human resource competencies,on the quality of regional financial reports. The population in this study were all district / city governments inthe provinces of Java and Banten. The sampling technique used is the census method. The data used areprimary data, namely giving questionnaires totaling 3 sets aimed at the Head of Office and the Head ofAccounting in the local governments of Java and Banten Provinces. The Head of Service fills in thequestionnaire about Good Government Governance and the quality of the report, while the Head of Accountingfills in about human resource competencies. The data analysis method used is multiple linear regressionanalysis. The results of this study prove that Good Government Governance has a positive effect on the qualityof regional financial reports in the Provinces of West Java and Banten, while human resource competencedoes not affect the quality of regional financial reports in the Provinces of West Java and Banten

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH

JURNAL AKUNTANSI ◽

10.37932/ja.v10i1.294 ◽

2021 ◽

Vol 10 (1) ◽

pp. 148-164

Author(s):

Ramdany Ramdany ◽

Yusuf Setiawan

Keyword(s):

Data Analysis ◽

Human Resources ◽

Internal Control ◽

Work Unit ◽

Application System ◽

Financial Reports ◽

Directorate General ◽

Financial Application ◽

Ministry Of Finance

The study aims to determine the effect of the Agency Level Financial Application System (SAKTI), the competence of Human Resources (SDM), Internal Control (PI) on the Quality of Government Financial Reports (KLKP). This study uses a quantitative approach. Data was collected through questionnaires from 92 respondents to the SAKTI application operator at the Directorate General of Treasury's work unit, Ministry of Finance. Data analysis using SmartPLS. The results showed that the implementation of SAKTI and PI had a significant effect on KLKP, while SDM competencies had no effect on KLKP. This research is limited to conduct within the work unit of the Directorate General of Treasury on the island of Java.

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