scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Fiane Rina Sambuaga
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Statements ◽  
Survey Method ◽  
Control Environment ◽  
Internal Control System

This study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method inThis study examines the internal control system of the quality of financial statements with human resource competence as a moderating variable. The study used a survey method using a sample of civil servants in local government organizational units. The sampling method in this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant impact on the quality of the financial statements. In contrast, the element of control activities had a positive and significant effect on the quality of the financial statements. However, human resource competencies can moderate the internal control environment on the quality of financial statements. The inverse results found that human resource competencies cannot moderate internal control activities on the quality of financial statements. this study was purposive sampling. The data obtained were analyzed using SPSS 23 and WarpPLS 5.0. The results showed that the internal control system on the elements of the control environment had no effect and had no significant.

scholarly journals Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Manokwari

2019 ◽  
Vol 2 (1) ◽  
pp. 48-57
Author(s):  
Anik Wuriasih ◽  
Etik Wahyuni ◽  
Syarifuddin
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Statements ◽  
Internal Control System ◽  
Information And Communication ◽  
Head Of Department

This study aims to examine the influence of several factors of Internal Control Systems (control environment, risk assessment, control activities, information and communication, and monitoring) on the quality of local government financial statements. The population in this study are all working in SKPD Manokwari. The sample in this study is the head of department and the staff/employees of the financial part. Our sample are 45 respondents. The samples were selected by using a probability sampling method. Data was collected by distributing questionnaire to the respondents directly concerned. The results show that all independent variables of Internal Control System has a significant effect on the quality of local government financial statements. It then can be concluded that all element factor of Internal Control System is the most effective.

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

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.

scholarly journals PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

2018 ◽  
Vol 4 (2) ◽  
pp. 72-82
Author(s):  
Yani Kurniasih
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Internal Control System

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.             This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.             This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM) The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;   Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

scholarly journals INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

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.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Kotamobagu

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Siska Marini Pilander ◽  
David Paul Saerang ◽  
Hendrik Gamaliel
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

Abstract. Government financial statement is essentially a form of government accountability to the folk for the management public fund. Therefore, government shall prepare the financial statements in accordance with qualitative characteristics which are relevant, reliable, comparable, and understandable. Government Accounting Standard implementation (X1) Internal control system (X2), human resource competency (X3), and utilization of information technology (X4) allegedly affect the quality of financial statements.This research aims to examine the effect of implementation of the government accounting standards, internal control system, human resource competency, and utilization of information technology against the financial statements of the government of Kotamobagu city. This study used a primary type of data, and data were collected by questionnaires. There were 98 respondents from 44 SKPDs in Kotamobagu city government. Data were analysed by multiple liniar regression analysis, including validity data, test of data reliability, and classical assumption test. The data analysis was run by Statistical Product and Services Solution (SPSS) software version 22nd. As the result, it shows that the implementation of government accounting standards, internal control system, human resource competency, and utilization of information technology influence the quality of government financial statements of Kotamobagu city positively and significantly.  Keywords:   Implementation  of    government  accounting  standards,   internal  control system,    human    resource   competency,   utilization of  information   technology,   and  financial   statements   quality. Abstrak. Laporan keuangan pemerintah pada hakekatnya merupakan suatu bentuk pertanggungjawaban pemerintah kepada rakyat atas pengelolaan dana publik sehingga pemerintah wajib menyusun laporan keuangan sesuai dengan karakteristik kualitatif yakni relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan adalah penerapan standar akuntansi pemerintahan (X1), sistem pengendalian intern (X2), kompetensi sumber daya manusia (X3), dan pemanfaatan teknologi informasi (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian intern, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada pemerintah Kota Kotamobagu. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 98 responden yang terdapat pada 44 SKPD di pemerintah Kota Kotamobagu. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statistical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu.Kata Kunci: Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 2 (1) ◽  
pp. 17-35
Author(s):  
Istiqomah Shinta Philadhelphia ◽  
Sri Suryaningsum ◽  
Sriyono Sriyono
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial. Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports.   Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah. Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI STAF AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 9 (2) ◽  
pp. 81
Author(s):  
Renny Novsellia Sihite ◽  
Holiawati Holiawati
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Accounting Standards ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
Positive Effect

Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. The population in this research is staff members of SKPD in South Tangerang City.  This research is a quantitative research that conduct by using primary data. This research using simple random sampling technique, and samples obtained and used amounted to 100 respondents. The data collection were done by using questionnaire method. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results that the application of government accounting standards, internal control system and accounting staff competence partially have the positive effect and significant on the quality of local government financial statements. Thus, the application of government accounting standards, internal control system and accounting staff competence simultaneously have  positive effect and significant on the quality of local government financial statements. Keywords: Implementation of Government Accounting Standards; Internal Control System; Accounting Staff Competence and Quality of Local Government Financial Statements. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Dalam pengambilan sampel menggunakan teknik Simple Random Sampling, dan sampel yang didapatkan dan digunakan berjumlah 100 responden. Populasi dalam penelitian ini adalah pegawai staf bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) di Kota Tangerang Selatan Pengumpulan data dilakukan dengan metode kuesioner. Metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Lalu penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Sistem Pengendalian Internal; Kompetensi Staf Akuntansi Dan Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah terhadap Laporan Keuangan Pemerintah Daerah Kabupaten Rote Ndao

POPULIKA ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 34-49
Author(s):  
Matheus Gratiano Mali
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Asset Management ◽  
Financial Statements ◽  
Internal Control System ◽  
Potential Factors ◽  
The Government ◽  
Control Apparatus

This Research aims to  analyze the effect of implementation of Indonesia‟s Governmental Internal Control System called SPIP (Sistem Pengendalian Intern Pemerintah) based on the COSO Internal Control-fremawork, on the accountability of Local Government Financial Statements in Rote Ndao Distric. This Research aims to  described the very potential factors are affecting the implementation of Indonesia‟s Governmental Internal Control System, that causes desclaimer opinion on local government financial statements In Rote Ndao Distric, from Supreme Audit Board  Representatives of East Nusa Tenggara, since 2009 until 2013 and adverse opinion since 2014 until 2017. This is because the quality of the Local Government Financial Statements submitted does not meet the criteria for reliable, relevant, comparable and understandable. The Method of research uses a type of descriptive with a qualitative approach. Data was collected through interview, documentation and questionnaires. This research was conduct at Departmen Of Financial and Asset Management as report entity, The Inspektorat as Internal Control Apparatus Of Government.Findings of this research show that inhibiting factor in the application of this Government Internal Control System islack of commitment by the Regional Head and Leader of Department, and the lack of readiness of human resources of government apparatus, which needs serious attention both in quantity and quality of human resource management. Based on these findings it is recommended that the head of the government office is expected to increase awareness of the importance of internal control systems. It should also be constructed ongoing monitoring of the implementation of Governmental Internal Control System with enhancements to the audit, review, evaluation and other oversight activities

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Kotamobagu

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Siska Marini Pilander ◽  
David P E Saerang ◽  
Hendrik Gamaliel
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

Abstract. Government financial statement is essentially a form of government accountability to the folk for the management public fund. Therefore, government shall prepare the financial statements in accordance with qualitative characteristics which are relevant, reliable, comparable, and understandable. Internal control system (X1), human resource competency (X2), and utilization of information technology (X3) allegedly affect the quality of financial statements.This research aims to examine the effect of implementation of the government accounting standards, internal control system, human resource competency, and utilization of information technology against the financial statements of the government of Kotamobagu city. This study used a primary type of data, and data were collected by questionnaires. There were 98 respondents from 44 SKPDs in Kotamobagu city government. Data were analysed by multiple liniar regression analysis, including validity data, test of data reliability, and classical assumption test. The data analysis was run by Statistical Product and Services Solution (SPSS) software version 22nd. As the result, it shows that the implementation of government accounting standards, internal control system, human resource competency, and utilization of information technology influence the quality of government financial statements of Kotamobagu city positively and significantly. Keywords: Implementation of government  accounting  standards, internal  control system, human resource competency, utilization of  information   technology, and financial statements quality.Abstrak. Laporan keuangan pemerintah pada hakekatnya merupakan suatu bentuk pertanggungjawaban pemerintah kepada rakyat atas pengelolaan dana publik sehingga pemerintah wajib menyusun laporan keuangan sesuai dengan karakteristik kualitatif yakni relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan adalah penerapan standar akuntansi pemerintaan (X1), sistem pengendalian intern (X2), kompetensi sumber daya manusia (X3), dan pemanfaatan teknologi informasi (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian intern, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada pemerintah Kota Kotamobagu. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 98 responden yang terdapat pada 44 SKPD di pemerintah Kota Kotamobagu. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statistical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu.Kata Kunci: Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan.

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