PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN  (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Papua)

This research aims to analyze the influence of accrual-based accounting standard, internal control system, and motivation of work on the quality of financial statements. The population were in 34 departments in Papua Province. The samples of this study were 65 people. The research method was used purposive sampling with criterion are the heads and the staff of sub-divisions of finance who participating in making financial report. Data collection was done by distributing questionnaires directly to each departments in Province of Papua. The analysis technique was used multiple linear regression. This study concludes that accrual-based accounting standard, internal control system, and work motivation have positive and significant effect on the quality of financial statements

Download Full-text

Sumber Daya Manusia, Sistem Pengendalian Intern, Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2016.003.01.7 ◽

1970 ◽

Vol 3 (01) ◽

pp. 84-94

Author(s):

Anita Mega Lestari ◽

Amilin Amilin

Keyword(s):

Control System ◽

Human Resources ◽

Internal Control ◽

Survey Methods ◽

Accounting Standard ◽

Financial Report ◽

National Education ◽

Government Accounting ◽

Internal Control System

A B S T R A C T This research aims to know influence of the human resource, internal control system and government accounting standard against the quality of financial report Information of the Ministry of National Education. Research is using survey methods. Respondents are budget planner, budget manager, financial report maker and internal control unit at the Ministry of National Education as many as 779 people, with sample 88 respondent. hypotheses testing use multiple linear regression. The result is human resources has positive and significant effect towards the quality of financial report, internal control system has positive but not significant effect toward the quality of financial report, government accounting standard has positive and significant effect toward the quality of financial report, of the Ministry of National Education. This also shows that there are synergies between human resources, internal control system, and government accounting standard to achieve the expected quality of financial report information of the Ministry of National Education. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia, sistem pengendalian internal dan standar akuntansi pemerintah terhadap kualitas Informasi laporan keuangan Kementerian Pendidikan Nasional. Penelitian ini menggunakan metode survei. Responden anggaran perencana, manajer anggaran, pembuat laporan keuangan dan unit kontrol internal Kementerian Pendidikan Nasional sebanyak 88 sampel pengujian responden. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia memiliki pengaruh positif terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan, standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan di Departemen Pendidikan Nasional. Hasil penelitian juga menunjukkan adanya sinergi antara sumber daya manusia, sistem pengendalian internal, dan standar akuntansi pemerintah untuk mencapai kualitas yang diharapkan dari laporan informasi keuangan dari Departemen Pendidikan Nasional. JEL Classification: H53

Download Full-text

THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS BASED ON AKRUAL, USING INFORMATION TECHNOLOGY, INTERNAL GOVERNMENT CONTROL SYSTEM AND ORGANIZATION COMMITMENT TO QUALITY OF CENTRAL GOVERNMENT FINANCIAL REPORT

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v1i2.y2018.p203-213 ◽

2018 ◽

Vol 1 (2) ◽

pp. 203

Author(s):

Januarti Tiurmaida

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Central Government ◽

Accounting Standards ◽

Financial Statements ◽

Financial Report ◽

Government Accounting ◽

Internal Control System

The purpose of this study is to determine the effect of the implementation of Accounting Standards Based on Accrual Government, Utilization of Information Technology, Government Internal Control System, and Organizational Commitment to the quality of Central Government Financial Report. Central Government Financial Report is an accountability report on budget execution by Ministry / Institution. The population of research is conducted on the Ministry / Institution, with data acquisition by distributing questionnaires to the compilers of financial statements. The use of method in this research is quantitative with causal relation which is research to know influence between one independent variable (Accrual Based Government Accounting Standards, Information Technology, Government Internal Control System and Organizational Commitment) to dependent variable (Quality of Central Government Financial Report). The results of the study prove that all independent variables positively affect the quality of the Central Government Financial Statements.

Download Full-text

THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

AFEBI Management and Business Review ◽

10.47312/ambr.v4i01.228 ◽

2019 ◽

Vol 4 (01) ◽

pp. 38

Author(s):

Slamet Widodo ◽

Akram Harmoni Wiardi ◽

Tri Deni Prabowo

Keyword(s):

Control System ◽

Data Analysis ◽

Internal Control ◽

Accounting Standard ◽

Financial Report ◽

Government Accounting ◽

Report Quality ◽

Internal Control System ◽

The Government

The objective of this research is to analyze the competency, the comprehension of the government accounting standard, the implementation of internal control system and the quality of financial report in Kepahiang Regency.This Research was done to financial managers. The data were gathered by distributing the questionnaire to 102 respondents. This study used the data analysis of Multiple Linear Regression. The result of this research showed that competency has significant effect on the quality of financial report. The comprehension of the government accounting standard has significant effecton the quality of financial report. The implementation of internal control system significant effect on the quality of financial report

Download Full-text

THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v5i1.2310 ◽

2019 ◽

Vol 5 (1) ◽

pp. 41

Author(s):

Haryono Umar ◽

Agustina Indriani ◽

Rahima Br. Purba

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Financial Statements ◽

Fraud Prevention ◽

Financial Report ◽

Internal Control System ◽

The Government ◽

Positive Effect

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.

Download Full-text

FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v20i1.6947 ◽

2020 ◽

Vol 20 (1) ◽

pp. 99

Author(s):

Andini Indriani ◽

Hermi Hermi

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Financial Statements ◽

Fraud Prevention ◽

Financial Report ◽

Internal Control System ◽

The Government ◽

Positive Effect

This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.

Download Full-text

THE ANTECEDENT OF REGIONAL FINANCIAL REPORT QUALITY

AFEBI Management and Business Review ◽

10.47312/ambr.v4i1.228 ◽

2019 ◽

Vol 4 (1) ◽

pp. 38

Author(s):

Slamet Widodo ◽

Akram Harmoni Wiardi ◽

Tri Deni Prabowo

Keyword(s):

Control System ◽

Data Analysis ◽

Internal Control ◽

Accounting Standard ◽

Financial Report ◽

Government Accounting ◽

Report Quality ◽

Internal Control System ◽

The Government

Download Full-text

PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18282.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Novtania Mokoginta ◽

Linda Lambey ◽

Winston Pontoh

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Local Governments ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

System Quality ◽

Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara. The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

Download Full-text

The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

Jurnal Manajemen Pelayanan Publik ◽

10.24198/jmpp.v5i1.25785 ◽

2021 ◽

Vol 5 (1) ◽

pp. 13

Author(s):

Yasmin Yasmin ◽

Srihadi Winarningsih ◽

Sri Mulyanti

Keyword(s):

Corporate Governance ◽

Control System ◽

Internal Control ◽

Financial Statements ◽

Research Approach ◽

Fraud Prevention ◽

Good Corporate Governance ◽

Internal Control System ◽

System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

Download Full-text

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

Jurnal Riset Akuntansi Tirtayasa ◽

10.48181/jratirtayasa.v4i2.6386 ◽

2019 ◽

Vol 4 (2) ◽

pp. 196-209

Author(s):

Euis Mardiyatul Fauziyah

Keyword(s):

Information Technology ◽

Control System ◽

Internal Control ◽

Financial Statements ◽

City Government ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

Download Full-text

PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA

Jurnal Analisis Bisnis Ekonomi ◽

10.31603/bisnisekonomi.v17i1.2752 ◽

2019 ◽

Vol 17 (1) ◽

pp. 44-56

Author(s):

Amanda Mutiara Sweetenia ◽

Eka Pinditya Ayu Caesari ◽

Arum Frida Aprillia ◽

Anissa Hakim Purwantini

Keyword(s):

Control System ◽

Internal Control ◽

Sampling Technique ◽

Financial Statements ◽

System Quality ◽

Internal Control System ◽

Local Government Budget ◽

Survey Responses ◽

Quality Of Presentation

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.

Download Full-text