The Effect of Level of Education, Accounting Knowledge, and Utilization Of Information Technology Toward Quality The Quality of MSME’s Financial Reports

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.

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

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.2.170-183 ◽

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

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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

JBMP (Jurnal Bisnis Manajemen dan Perbankan) ◽

10.21070/jbmp.v5i2.2550 ◽

2019 ◽

Vol 5 (2) ◽

pp. 75

Author(s):

Jefry Jef Gasperz

Keyword(s):

Information Technology ◽

Control Systems ◽

Internal Control ◽

Financial Statements ◽

Development Planning ◽

Central Bureau ◽

Primary Data ◽

Financial Reports ◽

Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements.

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PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2015.v19.i4.2001 ◽

2017 ◽

Vol 19 (4) ◽

pp. 495

Author(s):

Nani Yuheti Yuniatin ◽

Noer Azam Achsani ◽

Hendro Sasongko

Keyword(s):

Information Technology ◽

Employee Engagement ◽

Financial Reporting ◽

Financial Management ◽

Test Results ◽

Financial Reports ◽

Significant Difference ◽

Before And After ◽

The Status

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report. In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved.

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Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i1.449 ◽

2021 ◽

Vol 9 (1) ◽

pp. 51-60

Author(s):

Teguh Erawati ◽

Lisna Setyaningrum

Keyword(s):

Financial Management ◽

Small And Medium Enterprises ◽

Educational Background ◽

Collection Method ◽

Financial Reports ◽

Level Of Education ◽

Descriptive Approach ◽

Medium Enterprises ◽

Positive Effect

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.

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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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PENGARUH KOMPENTENSI SUMBER DAYA MANUSIA ,PENERAPAN SISTEM AKUNTANSI DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD KABUPATEN LUMAJANG)

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i1.4211 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Maimunah Maimunah ◽

Anwar Made ◽

Supami Wahyu Setiyowati

Keyword(s):

Information Technology ◽

Human Resources ◽

Local Governments ◽

Quantitative Research ◽

Financial Statements ◽

Accounting System ◽

Financial Reports ◽

Accounting Systems ◽

Quantitative Research Methods

This study aims to analyze the influence of human resource competencies, the application of regional accounting systems, the adoption and utilization of information technology on the quality of financial reports of local governments partially or simultaneously. in this study, the sample taken was 59 people from 9 regional work units (SKPD) consisting of financial sub-departments and accounting staff. Data collection is done through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. The results of the first research show that the competence of human resources, and the use of information technology have a positive and significant effect on the quality of the financial statements of the local government while the application of the regional accounting system does not affect the quality of the financial statements of the Lumajang regency. the competency of human resources simultaneously, the application of the regional accounting system and the use of information technology have a positive and significant effect on the quality of the financial statements of the Lumajang district government.

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Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah

Jambura Accounting Review ◽

10.37905/jar.v2i1.29 ◽

2021 ◽

Vol 2 (1) ◽

pp. 76-86

Author(s):

Muflihah Muflihah

Keyword(s):

Information Technology ◽

Human Resources ◽

Internal Control ◽

Quantitative Methods ◽

Financial Statements ◽

Information Value ◽

Financial Control ◽

Financial Reports ◽

Internal Control System

The purpose of this study was to determine and test Human Resources, Information Technology, Internal Control Systems, Information Value, Financial Control to influence financial statements. This type of research is using quantitative methods using linear regression test. The population in this study were all SKPDs in Pamekasan Regency with the number of SKPD 45 which was carried out by selecting subjects using purposive sampling method. Based on the analysis of research data, it is known through a partial test that Human Resources have a significant effect on the Quality of Regional Financial Reports, Information Technology has no effect on the Quality of Regional Financial Reports, the Internal Control System has a significant effect on the Quality of Regional Financial Reports, Information Value has no significant effect on Quality of Regional Financial Reports, Financial Control has a significant effect on the Quality Financial Statements in Pamekasan Regency.

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Factors That Affect The Perception Of Small And Medium-Sized Businesses (Smes)’ Community On The Importance Of Financial Statements, The Amount Of Credit Received And Implementation Prospects

KnE Social Sciences ◽

10.18502/kss.v1i1.444 ◽

2016 ◽

Vol 1 (1) ◽

Author(s):

Linda Yuliani Hutadjulu

Keyword(s):

Financial Statements ◽

Relevant Information ◽

Education Level ◽

Financial Statement ◽

Financial Reports ◽

Level Of Education ◽

Credit Guarantee ◽

Credit Guarantees ◽

The City

<p>The research aims to determine the perception of those practicing SMEs and examine the effect of the quality of financial statements of SMEs on the amount of credit received using several indicators, such as education background, education level, size of the business, age, quality of financial statements, credit guarantee, credit amount received and term loans. Data is collected througha questionnaire distribution from 40 respondents who run their business in the city of Jayapura. The results show that the education background and the level of education do not influence the perception of SMEs’ actors, but the size and age of business do. While the size, age, credit guarantees and credit terms affect the amount of credit received, the quality of financial reports does not. This is likely due to the fact that the financial statement of SMEs have not been sources of reliable and relevant information for the banks in their decision to provide credit for SMEs’ business.</p>

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Internal Factor of Systemamtic Risk Model With Information Technology As Intervening Variables to Increasing Quality of Government Financial Reports In Indonesia: Actual Case From Riau Island Province

MORFAI JOURNAL ◽

10.54443/morfai.v1i1.13 ◽

2021 ◽

Vol 1 (1) ◽

pp. 22-35

Author(s):

Am. Riyadi ◽

Muammar Khaddafi ◽

Fuadi F ◽

Falahuddin F ◽

Rico Nur Ilham

Keyword(s):

Information Technology ◽

Human Resources ◽

Financial Planning ◽

Relevant Information ◽

Provincial Government ◽

Financial Statement ◽

Path Coefficient ◽

Direct Influence ◽

Financial Reports

For the realization of the vision and mission of the Riau Islands Provincial Government, improving the competence of human resources in employees is an important aspect. Human Resources is the most important asset in the company. However, in practice it is not easy for organizations to make HR as a useful asset. Organizations need to implement a competency-based HR system to eliminate conflicts between organizations and employees, because in modern management philosophy, employees are human beings who have needs, expectations that need to be heard along with potential and competencies that can be developed to achieve organizational performance and performance. The purpose of this study was to determine the direct and indirect effect of the variable competence of human resources, job relevant information and financial planning on the quality of financial reports as well as through information technology. This study uses primary data derived from questionnaires and secondary data obtained from books and related literature. The data analysis technique uses the SEM version 3.0 tool. As for the results of this study, there is a direct influence of the Financial Planning variable on the Information Technology variable having a positive path coefficient. The direct influence of the Financial Planning variable on the Financial Statement Quality variable has a positive path coefficient. The direct influence of the Information Technology variable on the Financial Statement Quality variable has a path coefficient of positive. The direct influence of the Human Resources Competency variable on the Information Technology variable has a positive path coefficient. The direct influence of the Human Resources Competency variable on the Financial Statement Quality variable has a positive path coefficient. Variable direct effect Job Relevant Information on Information Technology variables has a path coefficient of positive. The direct influence of the Job Relevant Information variable on the Financial Statement Quality variable has a positive path coefficient.

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