Competencies of Apparatus and Internal Control System Effect on The quality of Financial Statement Information and Good Governance

Ahmad, Ibrahim Muhammad; Mahfudnurnajamuddin,; Mas’ud, Masdar; Suriyanti,

doi:10.24018/ejbmr.2020.5.4.425

Cited by 3 publications

(7 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Sumaryati, Novitasari dan Machmuddah, (2020) menyatakan bahwa sistem pengendalian intern merupakan suatu prosedur yang dilakukan secara berkesinambungan oleh pimpinan dan karyawan dalam rangka menciptakan terwujudnya tujuan organisasi dan pengendalian internal dapat mempengaruhi kualitas Laporan Keuangan Pemerintah Daerah. Sejalan dengan penelitian sebelumnya (Muda et al, 2017;Darmawan, 2019;Ahmad et al, 2020;Hardiningsih et al, 2020;Sumaryati, Novitasari and Machmuddah, 2020;Wiyani and Viddy, 2022) bahwa Sistem Pengendalian Internal secara konsisten signifikan berpengaruh positif terhadap Kualitas LKPD. Kualitas pengendalian internal dapat memiliki pengaruh signifikan terhadap pengambilan keputusan oleh pengguna informasi keuangan (Chalmers, Hay and Khlif, 2019), maka kualitas sistem pengendalian internal dapat mempengaruhi kualitas laporan keuangan.…”

Section: Perumusan Hipotesisunclassified

“…Penerapan tata kelola yang baik, dipengaruhi oleh kompetensi aparatur keuangan, sistem pengendalian intern dan kualitas laporan keuangan dalam melaksanakan berbagai kegiatan yang berkaitan dengan penyusunan hingga pelaporan, serta evaluasi kegiatan pengelolaan keuangan (Yendrawati, 2013). Teori kepatuhan mendukung hubungan antara sistem pengendalian intern dengan kualitas laporan keuangan pemerintah daerah di mana pengendalian intern dimaksudkan untuk memberikan jaminan bahwa LKPD harus diungkapkan secara wajar berdasarkan standar akuntansi pemerintah, kepatuhan terhadap JRAK 12.2 undang-undang yang ada, dan peraturan serta peningkatan dalam kegiatan operasi secara efektif dan efisien (Ahmad et al, 2020).…”

Section: H2: Sistem Pengendalian Internal Berpengaruh Positif Terhada...unclassified

“…Laporan keuangan yang berkualitas apabila telah disusun sesuai dengan standar akuntansi pemerintah melalui sistem akuntansi pemerintah daerah. Penilaian kualitas laporan keuangan pemerintah penting dan diperlukan untuk menentukan penggunaan serta pemanfaatan alokasi anggaran yang digunakan pemerintah dalam melaksanakan kegiatan pembangunan (Ahmad et al, 2020). Oleh karena itu, pemerintah selalu melakukan pengelolaan keuangan internal untuk menghasilkan informasi keuangan yang berkualitas dan terpercaya serta memberikan kemudahan bagi Badan Pemeriksa Keuangan (BPK) untuk menilai kegiatan pengelolaan keuangan pemerintah.…”

Section: Introductionunclassified

“…SDM yang berkualitas dan berpengalaman dapat memahami logika akuntansi dengan baik, sehingga dapat dihasilkan integritas keuangan (Usman, Wirawan and Zulkifli, 2021a). Ahmad et al, (2020) menyatakan bahwa terdapat tiga unsur penilaian kompetensi yang biasa disebut KSA, yaitu knowledge (pengetahuan), skill (keterampilan), dan attitude (sikap). Hal ini sesuai dengan penilaian kompetensi aparatur berdasarkan, Peraturan Pemerintah Nomor 101 Tahun 2000 tentang Diklat Pegawai Negeri Sipil yang menjelaskan kompetensi aparatur berdasarkan pengetahuan, keterampilan dan sikap.…”

Section: Introductionunclassified

See 3 more Smart Citations

Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi

Rahmawati

Sonita

Kholid

et al. 2022

JRAK

View full text Add to dashboard Cite

The study aims to examine the effect of the internal control systems as mediating variable in influencing competence of human resource on the quality of financial statement. This is quantitative study that used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Yogyakarta City. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study revealed that the competence of human resource and internal control system have positive effect on the quality of financial statement of LGOs. In addition, internal control system mediated the relationship between competence of human resource and the quality of Local Government Organizations financial statement. The implications of this study are the local government must maintain and improve the competence of human resources through education and training, thus the internal control system will be encouraged, and the quality of Local Government Organizations financial statement will enhance.

show abstract

Section: Perumusan Hipotesisunclassified

Section: H2: Sistem Pengendalian Internal Berpengaruh Positif Terhada...unclassified

Section: Introductionunclassified

See 2 more Smart Citations

Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi

Rahmawati

Sonita

Kholid

et al. 2022

JRAK

View full text Add to dashboard Cite

show abstract

“…Financial statements are essential and needed to determine the government's use and utilization of budget allocations to carry out government information development activities. Government financial statements need to be assessed to determine the quality of information related to allocation information and budget usage (Ahmad et al, 2020). The following are the Audit Board of the Republic of Indonesia audit results on district governments' financial statements in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

Effect of Village Apparatus Performance, Internal Control, Information Technology Utilization on Village Fund Accountability and Implications on Quality Village Financial Report

Hendaris

Romli

2021

DIJMS

View full text Add to dashboard Cite

Village Fund is a new policy, so it needs good accountability. As a form of responsibility for village fund management, it is necessary to make quality financial statements. This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports. This research used quantitative and retrieval methods using survey techniques. It was conducted using 117 respondents as officials in charge of compiling financial reports in West Bandung Regency villages. Furthermore, data analysis was performed using SEM PLS with PLS 3.0. The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports. The research results imply that creating quality village financial statements required village apparatus performance, internal control, use of information technology, and fair accountability

show abstract

Determinants of the Quality of Financial Reports

Anto

Yusran²

2023

J. Professional Business Review

View full text Add to dashboard Cite

Purpose: This study aims to determine the effect of the internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors on the quality of financial reports of local governments. Theoretical framework: Internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors affect the quality of financial reports. According to the agency theory, the quality of financial reports improves government performance and increasing accountability by reducing the information asymmetry. Additionally, under the agency theory approach, transparency and information are useful in controlling managers and making them responsible for their decisions, as well as overall organizational performance. Design/Methodology: The sample in this study was 126 respondents who were obtained using purposive sampling technique from the financial management and accounting officials of Kendari City, Southeast Sulawesi Province, Indonesia. The analytical method used is multiple linear regression analysis. Findings: The results support the agency theory and found that the internal control system, information technology, applying of accounting standards, and the role of internal auditors had a positive and significant effect on the quality of financial reports of local governments. Meanwhile, human resource competence has a positive but not significant effect on the quality of financial reports of local governments. This shows that the better the internal control system, information technology, applying of accounting standards, and the role of internal audit, the quality of local government financial reports will be better. Research, Practical & Social implications: This study can fill gaps in the results of previous research and helps to provide useful information for local governments in improving the quality of financial reports as an important part of efforts to increase transparency and accountability in the management and reporting of local government finances. Originality/Value: The findings suggest several consequences for the fields of public sector accounting and government governance. Additionally, recent empirical evidence shows that the implementation of accountability in many developing countries, including local government in Indonesia has not yet reached general standards and mainly focuses on compliance with applicable regulations, that this study aids in resolving by examining the factors that determine the quality of local government financial reports.

show abstract

Competencies of Apparatus and Internal Control System Effect on The quality of Financial Statement Information and Good Governance

Cited by 3 publications

References 5 publications

Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi

Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi

Effect of Village Apparatus Performance, Internal Control, Information Technology Utilization on Village Fund Accountability and Implications on Quality Village Financial Report

Determinants of the Quality of Financial Reports

Contact Info

Product

Resources

About