Pengaruh Penerapan SAP, Kompetensi SDM dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Empiris di Kota Jambi)

S, Dwi Febri; Rahayu, Sri; Wiralestari,

doi:10.22437/jaku.v4i3.8136

JAKU

2019

DOI: 10.22437/jaku.v4i3.8136

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Pengaruh Penerapan SAP, Kompetensi SDM dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Empiris di Kota Jambi)

Dwi Febri S

Sri Rahayu

Wiralestari Wiralestari

Abstract: ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan SAP, Kompetensi SDM, Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Kualitas Laporan Keuangan dengan Akuntabilitas sebagai variabel intervening. Unit analisis penelitian ini pada Oganisasi Perangkat Daerah Kota Jambi. Sampel penelitian sebanyak 64 responden OPD di Kota Jambi dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner yang berisikan 59 item pertanyaan. Pen… Show more

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Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

Fathiyah

Putriana

2020

JTP

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This study analyzes the role of Internal Control System (SPI) in maintaining unqualified opinions on the Jambi Provincial Government Financial Statements. A descriptive comparative method is used with a qualitative approach. The object of the study is the Internal Control System in the Jambi Provincial Government Financial Statements of 2016-2018. Data is analysed using the selection technique before drawing conclusions. The results show that the Internal Control System in Jambi Provincial Government Financial Statements is very weak. The system has not been effective in its implementation because there are still findings related to SPI by the Supreme Audit Agency (BPK) every year. Therefore, it is necessary to follow up on the recommendations of BPK to build a better SPI in the future. This should be based on the elements of the internal control system contained in Government Regulation Number 60 of 2008, including control environment and activities, risk assessment, information and communication, and monitoring.

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Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

Fathiyah

Putriana

2020

JTP

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Factors Affecting the Quality of Palembang Regional Government Financial Reports in South Sumatra, Indonesia

Setyadi,

Helmi,

Azizah

et al. 2024

ijjm

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This research aims to identify the factors influencing the quality of the Palembang regional government's financial reports. The factors examined include the application of Government Accounting Standards, the Internal Control System, Human Resources Competency, and the Role of Internal Audit. The study employs a qualitative research method with data collected through interviews. The findings reveal that the application of Government Accounting Standards, the Internal Control System, Human Resources Competency, and the Role of Internal Audit significantly affect the quality of the financial reports. The implications of this research suggest that local governments should enhance the implementation of Government Accounting Standards, strengthen the Internal Control System, improve Human Resources Competency, and optimize the role of internal audit to elevate the quality of financial reports.

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Pengaruh Penerapan SAP, Kompetensi SDM dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Empiris di Kota Jambi)

Cited by 2 publications

References 2 publications

Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

Factors Affecting the Quality of Palembang Regional Government Financial Reports in South Sumatra, Indonesia

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