scholarly journals THE EFFECT OF HUMAN RESOURCE QUALITY AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL ACCOUNTABILITY REPORT WITH INTERNAL CONTROL AS AN INTERVENING VARIABLE (Empirical Study of BOS SMA / SMK Cilegon)

2019 ◽  
Vol 4 (1) ◽  
pp. 18-34
Author(s):  
Ihsan Amrullah
Keyword(s):  
Information Technology ◽  
Empirical Study ◽  
Human Resources ◽  
Path Analysis ◽  
Human Resource ◽  
Internal Control ◽  
Resource Quality ◽  
Financial Accountability

This study aims to examine the effect of the quality of human resources and the use of information technology on the quality of the financial accountability report with internal control as an intervening variable in SMA/ SMK throughout Cilegon City. The population in this study was all educational units with an analysis unit of all the SMA/SMK Cilegon. The sampling in this study are 47 principal and 47 treasurer. The data in this study were analyzed using the Path Analysis using SPSS Ver.22. The results indicate that the quality of human resources doesn’t affected the quality of financial accountability reports, the use of information technology affected the quality of financial accountability reports, the human resources quality doesn’t affected internal control, the use of information technology affected internal control ,Internal control has significant effect the quality of financial accountability reports. In addition, the human resources quality indirectly affected the quality of financial accountability reports through internal control, indirect use of information technology affected the quality of financial accountability reports through internal control.

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 PENGARUH SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATKER DI LINGKUNGAN KEMENTERIAN AGAMA KABUPATEN ACEH UTARA)

2017 ◽  
Vol 3 (2) ◽  
pp. 151-167
Author(s):  
Liza Mutiana ◽  
Yossi Diantimala ◽  
Zuraida Zuraida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Work Unit ◽  
Resource Quality ◽  
Cross Sectional ◽  
Financial Reports ◽  
Analysis Technique

This study aims to examine the effect of the internal control systems, information technology, human resource quality and organizational commitment on the quality of financial reports on the work unit in the Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially. The population of this study is all work unit in the Ministry of Religious Affairs of North Aceh Regency as many as 53 work units. The type of investigation conducted is causal study, with the time used in data collection is cross-sectional, and the analysis unit is organizational. Sources of data used are primary data, obtained through the distribution of questionnaires to KPA and Preparer of financial reports as respondents. Data analysis technique in testing the hypothesis of this study using multiple linear regression analysis technique is a statistical technique used to test the influence between two or more variables and to see the effect of partial and simultaneous. The result of the research shows that internal control system, information technology, human resource quality and organizational commitment have effect on financial report quality at satker in Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially.Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial. Populasi penelitian ini adalah seluruh satker di lingkungan Kementerian Agama Kabupaten Aceh Utara sebanyak 53 satker. Adapun jenis investigasi yang dilakukan adalah jenis studi kausalitas (causal study), dengan waktu yang digunakan dalam pengumpulan data adalah cross-sectional, danunit analisis adalah organisasional. Sumber data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuesioner kepada KPA dan penyusun laporan keuangan selaku responden. Teknik analisis data dalam menguji hipotesis penelitian ini menggunakan teknik analisis regresi linier berganda yang merupakan teknik statistik yang digunakan untuk menguji pengaruh antara dua atau lebih variabel dan untuk melihat pengaruh secara parsial dan simultan. Hasil penelitian menunjukkan bahwa bahwa sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi berpengaruh secara bersama-sama terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial.

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 ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon

2018 ◽  
Vol 3 (2) ◽  
pp. 150
Author(s):  
Deasy Hary Rahman Puspita ◽  
Dewi Amalia
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Research Use ◽  
Technology Utilization ◽  
Main Requirement ◽  
Independent Variable

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.

scholarly journals Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo

2020 ◽  
Vol 1 (1) ◽  
pp. 36-47
Author(s):  
Mardiah Sikumbang ◽  
Lukman Pakaya ◽  
Harun Blongkod
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Internal Control ◽  
Quantitative Research ◽  
Internal Audit ◽  
Financial Statement ◽  
Primary Data ◽  
Work Commitment ◽  
Analysis Technique

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards  the  quality of  financial  statement  at  OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the  quality of human  resource,  and  the system  of  internal  control  was simultaneously and significantly influenced the variable of quality of financial statement in ROO  of  Gorontalo  Province  with  the  determinant  value  as 64,40%.  While the remaining  was  35,600/0 could  be described  by  other unlnvestigated variables  such  as  the work  commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only  the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

scholarly journals PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG

2020 ◽  
Vol 5 (2) ◽  
pp. 152-165
Author(s):  
Abdul Rohman ◽  
Agus Ismaya Hasanudin ◽  
Tri Lestari
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Sampling Method ◽  
Purposive Sampling

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance. The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25

scholarly journals Komitmen Organisasi Memoderasi Pengaruh Pengendalian Intern, Kualitas Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan

2020 ◽  
Vol 10 (2) ◽  
pp. 255
Author(s):  
Gusti Made Indra Satriawan ◽  
Gusti Ayu Ketut Rencana Sari Dewi
Keyword(s):  
Information Technology ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Financial Report ◽  
Organization Commitment ◽  
Analysis Technique

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent.  Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report. 

scholarly journals Teknologi Informasi Memoderasi Pengaruh Pengendalian Intern dan Kompetensi Sumber Daya Manusia Pada Kualitas Laporan Keuangan

2020 ◽  
Vol 30 (3) ◽  
pp. 584
Author(s):  
I Nyoman Andi Susena ◽  
Ni Luh Supadmi
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Human Resource ◽  
Internal Control ◽  
Financial Statement ◽  
Quality Information ◽  
Regional Government ◽  
Government Officials ◽  
The Impact

The purpose of this research is to identify whether information technology moderate the impact of internal control and human resources competency in the financial statement quality. The Reseach was done to 28 regional government officials of Badung. The number of samples are 112 peoples. The technique that was used for the analysis is Moderated Regression Anlysis(MRA). The result of the test shows that internal control affects positively and significantly in the financial statement quality. Human resource competence does not affect the financial statement quality. Information technology strengthen the impact of internal control on financial statement qualityand information technology strengthen the impact of human reources competence on the financial statement quality. Keywords: Control; Competence; IT; Financial Statement.

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