Analysis of Factors Affecting the Quality  of Local Government Financial Statements

Widaryani, Heylmi Umi; Kiswanto,

doi:10.15294/aaj.v9i1.23123

Cited by 7 publications

(22 citation statements)

References 5 publications

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“…Berdasarkan dari penelusuran pada riset-riset sebelumnya, masih saja ditemukan ketidakkonsistenan hasil penelitian (research gap) dari beberapa peneliti terdahulu. Hasil penelitian dari Surastiani & Handayani (2015), Karsana & Suaryana (2017), Widari & Sutrisno (2017), (Trisnawati & Wiratmaja, 2018), (Dewi et al, 2019), (Widaryani & Kiswanto, 2020), (Indrayani & Widiastuti, 2020), (Ulisanti & Asrori, 2021) mengatakan bahwa sistem pengendalian intern berpengaruh positif signifikan terhadap kualitas laporan keuangan. Kemudian penelitian dari Katharina et al (2019) menemukan hasil yang berbeda yaitu sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.…”

Section: Pendahuluanunclassified

“…Penelitian dari Widari & Sutrisno (2017), (Nugroho & Setyowati, 2019), (Murapi Ikang, 2020) menyatakan bahwa komitmen organisasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Bertentangan dengan penelitian Harlinda (2016), Widaryani & Kiswanto (2020) dimana menemukan bukti jika komitmen organisasi tidak memiliki pengaruh terhadap kualitas laporan keuangan pemerintah daerah.…”

Section: Pendahuluanunclassified

“…Beberapa penelitian tersebut merumuskan berbagai faktor. Faktor-faktor tersebut diantaranya yaitu sistem pengendalian intern (Ulisanti & Asrori, 2021;Widaryani & Kiswanto, 2020;Indrayani & Widiastuti, 2020;Dewi et al, 2019;Trisnawati & Wiratmaja, 2018;Agustina et al, 2018;Widari & Sutrisno, 2017;Mokoginta dkk, 2017;Karsana & Suaryana, 2017;Suarmika & Suputra, 2016;Harlinda, 2016;Surastiani & Handayani, 2015), pemanfaatan teknologi informasi (Ulisanti & Asrori, 2021;Muda et al, 2017;Harlinda, 2016;Surastiani & Handayani, 2015), kompetensi sumber daya manusia (Ulisanti & Asrori, 2021;Indrayani & Widiastuti, 2020;Dewi et al, 2019;Trisnawati & Wiratmaja, 2018;Agustina et al, 2018;Mahardini & Miranti, 2018;Karsana & Suaryana, 2017;Muda et al, 2017;Suarmika & Suputra, 2016;Harlinda, 2016;Surastiani & Handayani, 2015), sistem akuntansi keuangan daerah (Widaryani & Kiswanto, 2020;Indrayani & Widiastuti, 2020;Muda et al, 2017;Mokoginta dkk, 2017), komitmen organisasi (Widaryani & Kiswanto, 2020;Nugroho & Setyowati, 2019;Widari & Sutrisno, 2017;Suarmika & Suputra, 2016;Harlinda, 2016), standar akuntansi pemerintahan (Mahardini & Miranti, 2018;Karsana & Suaryana, 2017).…”

Section: Penelitian Terdahuluunclassified

“…Pelaksanaan sistem pengendalian intern yang tepat, tentu akan dapat memberikan dampak yang signifikan pada semua kegiatan. Hal ini mendukung penelitian dari Surastiani & Handayani (2015), Karsana & Suaryana (2017), Widari & Sutrisno (2017), (Trisnawati & Wiratmaja, 2018), (Dewi et al, 2019, (Widaryani & Kiswanto, 2020), (Indrayani & Widiastuti, 2020), (Ulisanti & Asrori, 2021) menemukan jika sistem pengendalian intern memiliki pengaruh yang positif signifikan terhadap kualitas laporan keuangan pemerintah daerah. H1: Sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah.…”

Section: Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Lapora...unclassified

“…Kompetensi yang tepat akan membuat pegawai memahami pekerjaannya dengan baik termasuk fungsi dari pekerjaan tersebut. Semakin tinggi komitmen para pegawai maka semakin baik informasi akuntansi yang dihasilkan (Widaryani & Kiswanto, 2020). Sejalan dengan teori goal-setting bahwa komitmen yang semakin baik dimiliki pegawai, maka akan semakin meningkatkan kinerjanya terutama dalam menciptakan laporan keuangan yang berkualitas (Suarmika & Suputra, 2016).…”

Section: Kompetensi Sumber Daya Manusia Dalam Memoderasi Pengaruh Kom...unclassified

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Pengaruh Sistem Pengendalian Intern dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderating

Aziyah

Yanto

2022

Owner

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This study aims to examine the effect of the internal control system and organizational commitment on the quality of local government financial reports. The population and sample in this study used are State Civil Apparatus who work in the finance department in the OPD of Batang Regency, amounting to 88 people. Sampling was used using the purposive sampling technique. The data used is primary data in the form of a questionnaire. The data analysis used is descriptive, classical assumption test, absolute value difference test, coefficient of determination test, F test, and T-test with the help of IBM SPSS software version 25.0. This study results that there is a significant positive effect between the internal control system on the quality of local government financial reports. Organizational commitment does not effect the quality of local government financial reports. Meanwhile, the competence of human resources is not able to moderate the influence between the internal control system and organizational commitment on the quality of local government financial reports. It is recommended that further research be added to the research sample, namely the accounting department, and it is hoped that the next researcher can use moderating variables to retest the hypothesis that has no effect.

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Section: Pendahuluanunclassified

Section: Penelitian Terdahuluunclassified

Section: Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Lapora...unclassified

Section: Kompetensi Sumber Daya Manusia Dalam Memoderasi Pengaruh Kom...unclassified

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Pengaruh Sistem Pengendalian Intern dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderating

Aziyah

Yanto

2022

Owner

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The Influence of Compensation Justice Factors, Government Internal Control Systems, and Organizational Ethics on Corruption in the Government Sector With Law Enforcement as a Moderating Variable

Silaban

Umar

2023

j. n.a. akunt. n.a.

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This study aims to examine The Influence of Compensation Justice, Government Internal Control Systems, and Organizational Ethics Factors, Against Corruption in The Government Sector with Law Enforcement as a Moderating Variable. The object of research is the work unit within the Human Resources Development Agency of Transportation by the number of respondents as many as 101 people were deliberately selected employees who handle financing activities, budgeting activities, assets management, and human resource departments. The type of data used is primary data and using multiple regression analysis was processed using SPSS 26.0. This study was designed using descriptive causal analysis and test the hypothesis by taking a test unit at the Human Resources Development Agency of Transportation. Data obtained through questionnaires, the sample is selected with the specific purpose (purposive sampling) and the data were analyzed using multiple linear regression. The results showed that the Organizational Ethics, and Government Internal Control System moderated by Law Enforcement give effect to Corruption, while the Compensation Justice, Government Internal Control System and Compensation Justice, Organizational Ethics moderated by Law Enforcement do not affect the Corruption. Based on the results, the training, education, and develop the code of ethics can improve the quality of human resources of The Government Internal Supervisory Apparatus.

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Analysis of Local Government Financial Information Quality Based on Internal and External Factors

Purnamawati¹,

Hatane²

2020

Akrual J. Akunt.

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This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance.

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Analysis of Factors Affecting the Quality of Local Government Financial Statements

Cited by 7 publications

References 5 publications

Pengaruh Sistem Pengendalian Intern dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderating

Pengaruh Sistem Pengendalian Intern dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderating

The Influence of Compensation Justice Factors, Government Internal Control Systems, and Organizational Ethics on Corruption in the Government Sector With Law Enforcement as a Moderating Variable

Analysis of Local Government Financial Information Quality Based on Internal and External Factors

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