Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah

Abstract

Penelitian ini bertujuan untuk Untuk menganalisis pengaruh kompetensi aparatur pemerintah, teknologi informasi dan pengendalian internal keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini ditetapkan di Kantor Camat se-Kabupaten Rokan Hulu, dengan rencana waktu penelitian dari bulan September 2021 sampai dengan bulan Januari 2022. Penelitian ini menggunakan data primer yang di himpun secara langsung dari responden yaitu berupa kuesioner tertutup berskala skala likert dengan lima (5) alternatif jawaban. Berdasarkan hasil penelitian menunjukan bahwa kompetensi aparatur pemerintah, teknologi informasi dan pengendalian internal keuangan daerah secara parsial maupun simultan, berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.

The Moderating Role of the Government Internal Control System on Factors Influencing the Quality of Local Government Financial Reports

“…Employees understand the rules and regulations related to local financial management and reporting, the adequacy of internal controls to ensure effective financial management and reporting, and the use of information technology to produce good government financial reports. The ability to understand is critical to disseminating good financial reporting in government (Kusnadi et al, 2022).…”

“…Many studies have been conducted to analyze the factors that influence the quality of local government financial reporting, but the results are mixed. Mirnawati et al (2021), Kusnadi et al (2022), Fitriana et al (2020), andTrisnawati &Wiratmaja (2018) investigate the relationship between staff competence and the quality of local government financial reports and discover that insights into staff competence influence the quality of local government financial reports. Another study examines the relationship between the implementation of regional accounting standards and the quality of local government financial reports.…”

Determinants of Financial Reports Quality in Regional Government of Jayapura City

“…According to Kusnadi, Oemar, and Supeno (2022), multiple aspects exert an influence on the quality of financial reports, including human resource competency, internal control systems, and the utilization of information technology. To effectively manage regional finances, Regional Apparatus Organizations (OPD) must possess competent personnel who possess a strong educational foundation in accounting, regularly participate in training programs, and have relevant experience in the financial industry.…”

“…To effectively manage regional finances, Regional Apparatus Organizations (OPD) must possess competent personnel who possess a strong educational foundation in accounting, regularly participate in training programs, and have relevant experience in the financial industry. According to Agung & Tut (2018); Hidayakh, Rahayu, & Gowon (2020); Irafah, Sari, & Muhyarsyah (2020); Kusnadi, Oemar, & Supeno, (2022), individuals who possess enough human resources capabilities would demonstrate a strong comprehension of accounting logic. This is different from the research of Adhivinna & Hikmahwati (2020) and Langwo & Syahdan (2022), which states that the quality of financial reports is not influenced by HR competency because not all financial managers have accounting educational backgrounds, causing the competency of HR in the finance department to be less than optimal.…”

“…In addition to the Human Resources competency factor, the quality of financial reports is also influenced by the internal control system. Empirical evidence suggests that irregularities are frequently identified by the BPK, underscoring the need for a robust internal control system to minimize these deviations (Agung & Tut, 2018;Kusnadi, Oemar, & Supeno, 2022;Lestari & Dewi, 2020).…”