ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA PEMERINTAH KOTA MEDAN

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v14i2.89 ◽

2014 ◽

pp. 18-34

Author(s):

Amran Manurung ◽

Sinarihati Fau

Keyword(s):

Information Technology ◽

Human Resources ◽

Internal Control ◽

Financial Management ◽

Government Regulation ◽

City Government ◽

Financial Statement ◽

Regional Government ◽

The Government

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.

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Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽

10.29264/jakt.v14i1.1007 ◽

2017 ◽

Vol 14 (1) ◽

pp. 57

Author(s):

Rasyidah Nadir ◽

Hasyim Hasyim

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Financial Management ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

District Government ◽

The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

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DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.2.170-183 ◽

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

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The Effect of Competence Human Resources, Implementing Commitments, Implementation of Regulation and Quality of Training on Compliance with Government Regulation Number 71 of 2010 Regarding Fixed Assets

AFEBI Accounting Review ◽

10.47312/aar.v5i01.323 ◽

2020 ◽

Vol 5 (01) ◽

pp. 46

Author(s):

Dri Asmawanti-S

Keyword(s):

Human Resources ◽

Financial Management ◽

Government Regulation ◽

Linear Analysis ◽

City Government ◽

Primary Data ◽

Fixed Assets ◽

The City ◽

Positive Effect

<pre>This study aims to test and prove the influence of human resource competencies, implementing commitments, implementing regulations, and the quality of training on compliance with government regulation number 71 of 2010 regarding fixed assets. The population in this study were all financial management apparatus in the Regional Devices Organization in the City Government of Bengkulu. The data used in this study are primary data, which was obtained by distributing questionnaires to the respondents. The sample in this study amounted to 146 respondents, data analysis was performed using SPSS version 22. Hypothesis testing used multiple linear analysis. The results showed that the competence of human resources, implementing commitment, the application of regulations, and the quality of training proved to have a positive effect on compliance with government regulation number 71 of 2010 regarding fixed assets.</pre>

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

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i03.p03 ◽

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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Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS ◽

10.37394/23207.2021.18.113 ◽

2021 ◽

Vol 18 ◽

pp. 1218-1222

Author(s):

Petrus Peleng Roreng ◽

Mira Bandhaso ◽

Christina Jeane Tandirerung

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Internal Control ◽

City Government ◽

Accounting System ◽

Financial Reports ◽

Regional Work ◽

Positive Effect

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA

ACCOUNTABILITY ◽

10.32400/ja.14432.5.2.2016.152-167 ◽

2016 ◽

Vol 5 (2) ◽

pp. 152

Author(s):

Merlyn C. T. Kalumata ◽

Ventje Ilat ◽

Jessy D. L. Warongan

Keyword(s):

Information Technology ◽

Control System ◽

Human Resources ◽

Internal Control ◽

Linear Regression Analysis ◽

Financial Statement ◽

Coefficient Of Determination ◽

Internal Control System ◽

Technology Review

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords : quality of financial statement, human resources competence, information technology, review of financial statement, internal control system

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STRATEGI PENGUATAN SISTEM PENGENDALIAN INTERN DALAM PENATAUSAHAAN BARANG MILIK DAERAH KABUPATEN BOGOR

Jurnal Manajemen Pembangunan Daerah ◽

10.29244/jurnal_mpd.v8i2.24822 ◽

2016 ◽

Vol 8 (2) ◽

Author(s):

Richard Anthoni ◽

Dwi Rachmina ◽

Trias Andati

Keyword(s):

Human Resources ◽

Internal Control ◽

Government Regulation ◽

Swot Analysis ◽

Risk Mitigation ◽

Financial Statements ◽

Fixed Assets ◽

The Government ◽

Main Strategy

The report of examination of the Supreme Audit Agency (BPK) in Bogor Regency Government has always found the weaknesses of internal control sistem in administering of fixed assets. One of them had a significant impact on the qualified opinion (WDP) of their financial statements in 2010-2014. This research aimed to evaluate the implementation of internal control sistem on the fixed assets administration within Bogor Regency Government by using the criteria in COSO and the Government Regulation Number 60 Year 2008 on the Government Internal Control Sistem. According to perception of the statement of 65 respondents resulted in a score of 2.89 (Likert scale of 4) / 72.35 % included in less category. In formulating the alternative strategies a SWOT analysis was used, while the determining main strategy used QSPM analysis as continuation of the SWOT analysis. The resulting strategy was increasing the quantity and quality of human resources, monitoring fixed assets and risk mitigation supported by the information technology. ABSTRAKHasil pemeriksaan yang dilakukan oleh BPK pada Pemerintah Kabupaten Bogor setiap tahunnya selalu menemukan kelemahan-kelemahan system pengendalian intern dalam penatausahaan barang milik daerah. Salah satu dampaknya adalah opini laporan keuangan Kabupaten Bogor dari tahun 2010-2014 meraih Wajar Dengan Pengecualian (WDP). Penelitian ini bertujuan untuk melakukan evaluasi implementasi system pengendalian intern dalam penatausahaan barang milik daerah berdasarkan kriteria COSO dan PP Nomor 60 Tahun 2008. Berdasarkan persepsi 65 responden penelitian dihasilkan skor 2,89 (likert skala 4)/72.35% dengan kriteria kurang baik Dalam merumuskan alternative strategi digunakan analisis SWOT, sedangkan dalam menentukan prioritas strategi digunakan analisis QSPM yang merupakan lanjutan SWOT. Prioritas strategi yang dihasilkan adalah peningkatan kuantitas dan kualitas SDM, pengawasan barang milik daerah, dan mitigasi risiko yang didukung pemanfaatan teknologi informasi.

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PENGELOLAAN KEUANGAN DESA PADA DESA-DESA DI KABUPATEN KAMPAR

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.1.12-28 ◽

2021 ◽

Vol 2 (1) ◽

pp. 12-28

Author(s):

Daniatul Izzah ◽

Taufeni Taufik ◽

Vera Oktari

Keyword(s):

Information Technology ◽

Control System ◽

Human Resources ◽

Community Participation ◽

Internal Control ◽

Financial Management ◽

Regression Coefficient ◽

Internal Control System ◽

The Village

This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utulization of information technology and the implementation of internal control system on village financial management. This research was conducted in the village of Kampar Regency. The population in this study were village officials who worked at the village office in Kampar District, amounting to 242 villages. This study used purposive sampling. The number of samples in this study were 150 respondents, from each village 5 respondents would be taken with the criteria of the Village Head, Village Secretary, Head of Finance, Section Chief and BPD. The test was carried out using SPSS 25.0 for Windows and Microsoft Excel 2010. The results of this study indicate that: (1) Community participation influences the effectiveness of village financial management with a regression coefficient of 0.000; (2) Transparency influences the effectiveness of village financial management with a regression coefficient of 0.005; (3) Accountability influences the effectiveness of village financial management with a regression coefficient of 0.043; (4) The quality of human resources influences the effectiveness of village financial management with a regression coefficient of 0.011; (5) The use of information technology influences the effectiveness of village financial management with a regression coefficient of 0.003; (6) The application of an internal control system influences the effectiveness of village financial management with a regression coefficient of 0.000.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v7i2.4257 ◽

2020 ◽

Vol 7 (2) ◽

Author(s):

Rizky Rivaldo Peku Djawang ◽

Anwar Made ◽

Ati Retna Sari

Keyword(s):

Information Technology ◽

Organizational Commitment ◽

Human Resources ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Information Value ◽

Financial Statement ◽

Analysis Technique

This study aims to determine the effect of SAP Understanding, Use of Information Technology, Internal Oversight, HR, and Organizational Commitment to the Value of Financial Statements, both partially and simultaneously. This research was conducted in East Sumba Regency - East Nusa Tenggara Province using primary questionnaire data distributed to DPKAD / DPPKD staff of the City / Regency of East Sumba. The sample used amounted to 35 people consisting of employees who work or handle the accounting department. The data analysis technique used in this study is multiple linear regression analysis. The results showed that SAP Understanding, Use of Information Technology, Internal Oversight, Human Resources, and Organizational Commitment simultaneously influence the Financial Statement Information Value and partially SAP Understanding, Use of Information Technology, Human Resources has a positive and significant effect on financial performance, but Internal Control and Organizational Commitment do not affect the value of financial statement information in East Sumba district. Based on these results it can be concluded that the greater the SAP Understanding, Use of Information Technology, Human Resources will improve the quality of regional financial statement information, and vice versa if the Understanding of SAP, Use of Information Technology, Human Resources decreases the quality of regional financial statement information will also decrease

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Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)

AFEBI Accounting Review ◽

10.47312/aar.v2i02.89 ◽

2018 ◽

Vol 2 (02) ◽

pp. 121

Author(s):

Noer Panca Mutawwab ◽

Mohamad Djasuli ◽

Muhammad Syam Kusufi

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Sampling Technique ◽

Financial Statements ◽

Financial Statement ◽

Accounting System ◽

The Government ◽

Positive Effect

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)

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