scholarly journals Voluntary Disclosure of Carbon Emissions and Sustainable Existence of Firms: With a Focus on Human Resources of Internal Control System

2021 ◽  
Vol 13 (17) ◽  
pp. 9955
Author(s):  
Jaehong Lee ◽  
Suyon Kim ◽  
Eunsoo Kim
Keyword(s):  
Climate Change ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Carbon Emissions ◽  
Voluntary Disclosure ◽  
Firm Value ◽  
Positive Role ◽  
Internal Control System ◽  
The Relationship

The purpose of this study is to examine the relationship between the voluntary disclosure of carbon emissions and firm value. In addition, we examine whether the human resources of the internal control system affect the relationship between the voluntary disclosure of carbon emissions and firm value with data from the Korean stock market from 2014 to 2019. This study shows that the firms that voluntarily disclose information on carbon emissions increase their value. Additionally, the sufficient number and working experience of internal control personnel in each accounting, financing, and information technology department positively affects the relationship between voluntary disclosure and firm value. We additionally find an effect of the awareness level on climate change on firm value. That is, firms that are active on climate change rather than merely disclosing information. Finally, we find the positive role of Environment, Social and Governance (ESG), implying a superior management environment that leads to better disclosure practices.

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 SPI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI DAN KOMPETENSI SDM SEBAGAI PEMODERASI (STUDI PADA SKPD PROVINSI BALI)

2018 ◽  
Vol 1 (1) ◽  
pp. 50-61
Author(s):  
Nyoman Angga Pradipa ◽  
Budhananda Munidewi
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Report ◽  
Organization Commitment ◽  
Report Quality ◽  
Internal Control System ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to test the effect of internal control system to financial report quality with organization commitment dan human resources competence as moderating variabel. Using purposive sampling method to distribute the questionnaire, this study collect 42 data from financial department employee. The data were analyzed using Moderated Regression Analysis (MRA), and the results show that organization commitment and human resources competence was able to strenghten the relationship of internal control system and financial report quality.

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 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 Moderating effect of internal control system to determinants influencing the financial statement disclosure

2021 ◽  
Vol 18 (3) ◽  
pp. 104-112
Author(s):  
Khoirul Aswar ◽  
Jumansyah Jumansyah ◽  
Sri Mulyani ◽  
Mahendro Sumardjo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Structural Equation ◽  
Sampling Technique ◽  
Financial Statement ◽  
Government Size ◽  
Internal Control System ◽  
The Relationship ◽  
Budget Expenditure

This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

scholarly journals Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city)

2016 ◽  
Vol 7 (1) ◽  
pp. 40-47
Author(s):  
A. Dahri Adi Patra ◽  
Lanteng Bustami
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Action Plan ◽  
Financial Statements ◽  
Fiscal Year ◽  
Internal Control System ◽  
Interactive Relationship

The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data – reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR) and the Internal Control System has a strong interactive relationship and the direction. In analysis conclusion and verification showed that aspects of human resources (HR) is the most influential of the changes Opinion report examination Supreme Audit Board, is an aspect of behavior (Ethics). Thus the conclusion of the study; Behavior (ethics) dishonest is a major factor Changes opinion report Supreme Audit Board of Qualified opinion be Disclaimer opinion As the application of this research in the future, it is recommended to formulation of the action plan to the Unqualified Opinion. Through Team Supervise and monitoring implementation of action plan for improvement of Internal Control System and completion finding Auditor, as well improving the competence of personal financial management, on education through training administration and Regional Financial Accounting.

scholarly journals Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Statements ◽  
Jel Classification ◽  
Internal Control System

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24

scholarly journals Sistem Pengendalian Internal, Sistem Akuntansi Instansi, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan di Kementerian Agama Propinsi Banten

2018 ◽  
Vol 5 (01) ◽  
pp. 37-52
Author(s):  
Fitri Akbariah ◽  
Suratno Suratno
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Internal Control ◽  
Financial Statements ◽  
Jel Classification ◽  
Internal Control System

ABSTRACT This study analyses the effect between internal control system, instance accountancy system, and human resources competence toward financial statements quality in Banten Province Ministry Religious Affairs. The data were collected from questioners that had been answered by 95 respondents in Banten Province Ministry Religious Affairs. Data analyzing technique uses multiple regression analysis. The result finds internal control system, instance accountancy system, and human resources competence significantly effected toward financial statements quality in banten province ministry religious affairs. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh antara sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. Data dalam penelitian diperoleh dengan menggunakan kuesioner yang diisi oleh 95 orang responden di Kementerian Agama Provinsi Banten. Teknis analisa data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa sistem pengendalian internal, sistem akuntansi instansi dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan di Kementerian Agama Provinsi Banten. JEL Classification: M40, J24

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.

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