Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pemerintah Kota Semarang)

Suhardjo, Yohanes

doi:10.26623/slsi.v17i4.1769

Cited by 10 publications

(13 citation statements)

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“…Kualitas laporan keuangan adalah faktor kunci dalam menilai kesehatan keuangan suatu entitas. Laporan keuangan yang berkualitas memberikan gambaran yang akurat dan lengkap tentang kinerja keuangan dan posisi finansial suatu organisasi (Suhardjo, 2019).…”

Section: Kualitas Laporan Keuanganunclassified

The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government)

Gunawan,

H. Basuki,

Usmany

2024

daengku j. hum. soc. sci. innov.

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HR competencies. The sample used in this study was 52 respondents. The analysis tool used is Partial Least Square (PLS) with SmartPls 3.2.9 tool. The results of the study showed that the implementation of SIMDA and HR competence had a positive effect on the quality of financial statements while the implementation of SAP did not affect the quality of financial statements. The results also show that the implementation of SIMDA and SAP Implementation has a positive effect on HR competence. Furthermore, the results show that the implementation of SIMDA has a positive effect on the quality of financial statements through HR competence, and SAP implementation has a positive effect on the quality of financial statements through HR competence

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Section: Kualitas Laporan Keuanganunclassified

The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government)

Gunawan,

H. Basuki,

Usmany

2024

daengku j. hum. soc. sci. innov.

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“…Teori kepatuhan merupakan sebuah teori yang menggambarkan suatu kondisi dimana sesesorang harus mematuhi sebuah peraturan atau perintah yang telah diberikan (Yohanes, 2019). Teori kepatuhan, dapat mendorong seseorang lebih taat terhadap peraturan yang ada (Gloria, dkk., 2021).…”

Section: Teori Kepatuhanunclassified

Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek

Katinem¹

2022

AFS

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At this time, technology has developed rapidly all over the world. All organizations are competing to improve the quality of their organization. In order to improve the quality of village financial management, BPKP has developed the Siskeudes application. The purpose of this study was to determine the quality of financial reporting in Ngadimulyo Village after the Siskeudes application was implemented. This research is a qualitative one using a descriptive approach. The results showed that the quality of financial reporting in Ngadimulyo Village was classified as good after implementing the Siskeudes application. Although there are still obstacles in human resources. The Ngadimulyo Village Government has implemented Permendagri Number 20 of 2018. Transparency in Ngadimulyo Village is manifested in the form of banners related to the Village Revenue and Expenditure Budget (APBDes) in several places and also uploaded on the village website. Accountability in Ngadimulyo Village at the reporting stage has also used two versions, namely online using the Siskeudes application and also physically. In terms of participation, the community has also channeled their aspirations although there are still many people who are indifferent to activities in the village. For orderliness and discipline, the budget has also been realized in timely financial reporting, although sometimes there are still shifts.

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“…Financial Statements can define a company's performance through its financial condition from the results achieved during a certain period. The company's performance is illustrated in the financial statements to be one of the considered aspects by users of financial statements [18]. Accounting Information System and Financial Statements are closely related because one of the objectives of accounting information systems is to improve the quality of information (financial statements "Accounting information systems have a strong contribution to the Quality of Financial Statements, especially in the process of preparing and presenting the resulting financial statements [19].…”

Section: Proceeding Bookmentioning

confidence: 99%

“…Then the research conducted by [27]. entitled "Analysis of Factors That Affect the Quality of Information of Local Government Financial Statements (Empirical Study on The District Government and Semarang City)."…”

Section: )mentioning

confidence: 99%

Quality of Financial Statements with the Application of Accounting Information Systems and Human Resources Competence

Anggadini

Bramasto²,

Adrian³

2022

ICOBEST

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This study aims to understand the quality of financial statements in several insurance subsidiaries in Bandung City, Indonesia considering several factors including the application of AIS (Accounting Information System) and Human Resource Competence. The method used in this research is the descriptive method and verification method. This research was conducted using primary data, by collecting data by distributing questionnaires using Proportional Random Sampling using the Slovin proportional formula, namely 60 respondents in several insurance subsidiaries. The statistical test used in this study is the Validity Test and Reliability Test as a first step, followed by the Classical Assumption Test. To know the relationship between several variables studied by utilizing the Multiple Linear Regression Test and the Correlation Coefficient Test. The last stage is the Coefficient of Determination Test and the t-Test. All data processing is carried out statistically using the SPSS program. The research results show the following: The existing system in the company can make employees perform their duties more efficiently. One of the indicators in the implementation of the AIS has the greatest influence on the Quality of Financial Reports. The implementation of AIS affects the Quality of Financial Reports. Financial Accounting Standards are accounting principles that are applied in preparing and presenting financial statements. One of the categories in Human Resource Competence occupies the highest influence on the Quality of Financial Statements. The benefit of this research is the belief that the quality results of the insurance company's financial statements are trusted. Customers can prevent the occurrence of non-payment of claims, the impact of the rise of insurance companies that has been going on since a few years ago that has not yet been resolved.

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pemerintah Kota Semarang)

Cited by 10 publications

References 0 publications

The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government)

The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government)

Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek

Quality of Financial Statements with the Application of Accounting Information Systems and Human Resources Competence

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