Faktor-Faktor Yang Mempengaruhi Kualitas Laporan  Keuangan Pemerintah Daerah Kota Semarang

Setyowati, Lilis; Isthika, Wikan; Pratiwi, Ririh Dian

doi:10.24002/kinerja.v20i2.843

Cited by 27 publications

(40 citation statements)

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“…Research gap also occurs on research variable of regional financial accounting system as evidenced by Ratifah (2012); Evicahyani (2016); Juwita (2013); and Sanjaya (2017) has a positive effect on the quality of local government financial statements. This is in contrast to Setyowati et al(2016) and Rahmadani (2015) who did not find the relationship between the regional financial accounting system and the quality of local government financial statement.…”

Section: Introductioncontrasting

confidence: 96%

Analysis of Factors Affecting the Quality of Local Government Financial Statements

Widaryani

Kiswanto

2020

aaj

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Testing the determinants or factors that influence the quality of LKPD is the aim of this study. All State Civil Servants (ASN) working in 51 Regional Organization (OPD) of Klaten Regency were made as research populations. The entire population was only 83 respondents who were selected as samples with purposive sampling technique in their selection. Structural Equation Model (SEM) smartPLS is a analysis tool of research data. The results showed that the effectiveness Regional Financial Accounting System (SAKD), and the effectiveness Internal Control System (SPI) had a positive and significant effect while organizational commitment did not have a positive and significant effect on quality of local government financial reports. The effectiveness of SAKD has a positive and significant effect on the effectiveness of SPI. The effectiveness SAKD, and the effectiveness SPI have a positive and significant effect on organizational commitment. The results of the study also prove that the effectiveness SPI can mediate but organizational commitment cannot mediate the relationship of regional financial accounting system to the quality of LKPD. The effectiveness SAKD and the effectiveness SPI play an important role in the quality of LKPD is the conclusion of this study.

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Section: Introductioncontrasting

confidence: 96%

Analysis of Factors Affecting the Quality of Local Government Financial Statements

Widaryani

Kiswanto

2020

aaj

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“…Pelaporan keuangan pemerintah bertujuan untuk menyajikan dan menyediakan informasi yang bermanfaat dan dapat digunakan sebagai dasar pegambilan keputusan, sebagai suatu bentuk pertanggungjawaban kepada masyarakat, dan menilai kinerja maupun kondisi organisasi (Setyowati, Isthika, dan Pratiwi, 2016 (Rama dan Jones, 2008). Sistem informasi yang dikelola dengan baik mendukung pelaporan dan penyusunan laporan keuangan yang sesuai dengan peraturan yang berlaku (Saputra, 2015).…”

Section: Laporan Keuangan Pemerintah (Daerah)unclassified

Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada BPKPD Kota Surabaya

Chairina

Wehartaty

2019

JAKO

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“…Competent human resources are the key to building and maintaining muzaki trust based on the financial reports that HR compiles and presents. Based on previous research conducted by [26] and [31] it can be concluded that HR competencies have a positive and significant effect on the quality of financial statements. Meanwhile, a different conclusion was expressed by [17] who concluded that human resource competence partially had no significant effect on the quality of financial statements.…”

Section: Introductionmentioning

confidence: 96%

“…Based on previous research stated by [22] the use of IT affects the quality of financial reports. However, contradictory results are stated by [1] and [26] where they reveal that the use of IT has no effect on the quality of financial statements.…”

Section: Introductionmentioning

confidence: 96%

The Quality of Financial Statements and Performance of Zakat Institutions

Yuningsih¹,

Fitria²,

Maratama³

2021

Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)

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The purpose of this study is to test the quality of financial statements and performance of Zakat Institutions by adding contextual factors such as human resources competencies, the application of PSAK 109, IT utilization and Internal control that affect the quality of Financial Statements of Zakat Institutions. The Research object was in East Kalimantan Province. The number of samples used in this study were 57 respondents with the sampling method used was saturated samples. The data analysis method used is multiple regression analysis. The results of this study indicated that Human Resources competencies had a positive and significant effect on the quality of Zakat Institutions' financial reports. However, Implementation of PSAK No. 109 had a positive and insignificant effect on the quality of Zakat Institution's financial statements. Moreover, IT utilization had a positive and insignificant effect on the quality of Zakat Institutions' financial reports. There is a positive and insignificant effect between Internal Control on performance through the quality of Zakat Institutions' financial statements. The research issues raised are the increasing public demand for the Zakat Institutions for the services and accountability while on the other hand the Zakat Institution faced with the report and financial quality are below the expectation. Therefore, Zakat Institutions need to increase their capacity in PSAK 109 and to maximize the use of IT, especially in terms of financial management. Indeed, the Zakat Institution needs to regularly monitor financial records on a regular basis, so as to provide assurance and confidence that the financial records are presented in an honest and true manner.

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kota Semarang

Abstract: Abstract

Cited by 27 publications

References 0 publications

Analysis of Factors Affecting the Quality of Local Government Financial Statements

Analysis of Factors Affecting the Quality of Local Government Financial Statements

Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada BPKPD Kota Surabaya

The Quality of Financial Statements and Performance of Zakat Institutions

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