scholarly journals 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)

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

scholarly journals FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 8 (2) ◽  
pp. 179-188
Author(s):  
Dewi Sarifah Tullah ◽  
Erma Apriyanti ◽  
Emi Suryati
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
West Java ◽  
Financial Reports ◽  
Good Government ◽  
Government Governance

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.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

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.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

scholarly journals The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results as Moderating Variable

2017 ◽  
Vol 6 (1) ◽  
pp. 122-133
Author(s):  
Arik Susbiyani
Keyword(s):  
Local Governments ◽  
Financial Statements ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report ◽  
Local Revenue ◽  
Positive Effects ◽  
The Impact ◽  
The Relationship

This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) the relationship between quality of financial report on local revenue of district and city governments in Indonesia.

scholarly journals The Role of Government Internal Control System Quality in Moderating the Relationship of Financial Reports Quality and Local Government Performance

2021 ◽  
Vol 06 (06) ◽  
Author(s):  
Sunardi . ◽  
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
City Governments ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir)

2021 ◽  
Vol 15 (2) ◽  
pp. 118-129
Author(s):  
Dewi Astri Sasmita ◽  
Nasrizal Nasrizal ◽  
M Rasuli
Keyword(s):  
Regression Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Systems ◽  
Internal Auditors ◽  
Positive Effect

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.

scholarly journals Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Ika Farida Ulfah ◽  
Ardyan Firdausi Mustoffa ◽  
Wijianto Wijianto
Keyword(s):  
Accounting Standards ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Community Based ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Hr Competencies ◽  
Positive Effect

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.

scholarly journals PENGARUH GOOD GOVERNMENT, PENGENDALIAN INTERN, DAN BUDAYA TRI HITA KARANA PADA KINERJA ORGANISASI PERANGKAT DAERAH DI KABUPATEN KARANGASEM

2020 ◽  
pp. 300
Author(s):  
Ni Gusti Putu Wirawati ◽  
I Dewa Nyoman Badera ◽  
I. G. A. M. Asri Dwija Putri
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Good Government ◽  
Government Governance ◽  
Positive Effect ◽  
Collection Methods

This research aims to examine the effect of good government governance, internal control, Tri Hita Karana culture on the Performance of Regional Apparatus Organization. This research was conducted in Karangasem Regency with 96 respondents from the regional apparatus. Determination of the sample using non-probability sampling with saturation sampling technique. Data collection methods were carried out using questionnaires and data analysis technique using multiple linear regression analysis. The results of this research indicate that the variables of government governance, internal control, Tri Hita Karana culture have a positive effect on the Performance of Regional Apparatus Organization in Karangasem Regency.

scholarly journals Dampak Good Government Governance terhadap Kinerja Value For Money Method pada Satuan Kerja -Perangkat Daerah

2020 ◽  
Vol 30 (5) ◽  
pp. 1114
Author(s):  
Bambang Jatmiko ◽  
Eliza Damayanti
Keyword(s):  
Sampling Technique ◽  
Test Results ◽  
Value For Money ◽  
Legal Rules ◽  
Good Government ◽  
Work Units ◽  
Government Governance ◽  
The Impact ◽  
Regional Work ◽  
Positive Effect

This study aims to test dan empirically prove the impact of Good Government Governance which consists of Transparency, Accountability, dan Legal Rules on the Performance of  Value for Money on Regional Work Units (SKPD) in Kebumen Regency. The research method in this study uses a purposive sampling technique that is the technique of determining the sample with certain considerations. The population in this study is the Secretary, Head of Subdivision, Head of Division, dan Head of Section at SKPD Kebumen Regency. In this study a sample of 91 respondents. The analytical tool used in this study is multiple linear regression using SPSS version 15 for Windows. The test results show that partially transparency dan legal rules have a significant positive effect on economics, efficiency, dan effectiveness, while accountability does not have a significant effect on economics, efficiency, dan effectiveness. Keywords: Good Government Governance; Value for Money.

scholarly journals Pengaruh tingkat kekayaan dan tingkat ketergantungan daerah terhadap kinerja pemerintah daerah

2021 ◽  
Vol 16 (2) ◽  
pp. 299-310
Author(s):  
Parassela Pangestu Primadiva ◽  
Dini Rosdini ◽  
Sri Mulyani
Keyword(s):  
Sustainable Development ◽  
Local Governments ◽  
Sustainable Development Goals ◽  
Sampling Method ◽  
Sampling Technique ◽  
Fiscal Year ◽  
West Java ◽  
City Governments ◽  
The Sustainable Development ◽  
Development Goals

This research discusses level of wealth and level of central dependence on local governments in West Java Province within the fiscal year of 2018 and 2019. Performance was measured using the Sustainable Development Goals indicator. The population of the research was all local governments in West Java Province. The sampling technique used was saturated sampling method or census. The sample in this research were 27 district/city governments in West Java Province. Based on the results of SPSS statistical analysis with multiple linear regression, it can be concluded that the level of local wealth and the level of central dependence have a significant effect on the performance of local governments.  

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