Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Peran Audit  Internal Terhadap Kualitas Laporan Keuangan Daerah Pada Pemerintah Daerah  Kabupaten Tuban

Sari, Kartika; Desipradani, Gita

doi:10.30651/stb.v2i1.13444

Cited by 6 publications

(11 citation statements)

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“…It is hoped that the inspectorate as the local government's internal auditor can assist local governments in preparing quality and reliable financial reports. In line with research by Yuliani et al (2010), Diani (2014), Sari (2014), the research shows that the role of government internal auditors has a significant positive effect on the quality of government financial reports. The higher the application of an effective internal control system can reduce the level of fraud that occurs (Praditasari & Asrori, 2018).…”

Section: Introductionsupporting

confidence: 86%

“…Research conducted by Muda et al (2018) show that the accounting information system affects the quality of local government financial reports. In line with the research by Muda et al (2018), Sari (2014) shows the same thing that there is a positive and significant influence between the use of the Regional Financial Accounting Information System on the quality of financial reports. Based on the description above, the hypothesis can be formulated:…”

Section: Implementation Of Accounting Information System and Quality ...supporting

confidence: 78%

“…The role of the inspectorate greatly affects the quality of financial reports because supervision is an activity of assessing the organization / activity so that the organization carries out its main tasks and functions properly and correctly to achieve the stated objectives. The role of the inspectorate as the government's internal supervisor will be able to assist local governments in preparing quality and reliable government financial reports (Sari, 2014). Research conducted by Diani (2014) shows that the role of internal audit has a significant positive effect on the quality of financial statements.…”

Section: The Role Of Internal Audit and Quality Of Local Government F...mentioning

confidence: 99%

“…The characteristics of local governments can explain compliance with mandatory disclosure in financial reports, so that the characteristics of local governments are predictors of mandatory disclosure (Agustiningsih et al, 2017). Therefore, the information contained in the Local Government Financial Statements must be useful and in accordance with the needs of the users (Sari, 2014). Huang, et al (2007), information will be useful if an information can support decision making and can be understood by users.…”

Section: Introductionmentioning

confidence: 99%

“…The research by Diani (2014) shows that the use of regional financial accounting information systems does not have a significant effect on the quality of financial reports. Research by Sari (2014) shows that there is a positive and significant influence between the use of the Regional Financial Accounting Information System on the quality of financial reports.…”

Section: Introductionmentioning

confidence: 99%

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Analysis of Local Government Financial Information Quality Based on Internal and External Factors

Purnamawati¹,

Hatane²

2020

Akrual J. Akunt.

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This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance.

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Section: Introductionsupporting

confidence: 86%

Section: Implementation Of Accounting Information System and Quality ...supporting

confidence: 78%

Section: The Role Of Internal Audit and Quality Of Local Government F...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Analysis of Local Government Financial Information Quality Based on Internal and External Factors

Purnamawati¹,

Hatane²

2020

Akrual J. Akunt.

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Pengaruh Budaya Organisasi, Audit Internal, dan Pengendalian Internal terhadap Penerapan GCG

Dimas Fajar Aria,

Indra Pahala,

Hera Khairunnisa

2023

JAPA

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This study aims to analyze the influence of organizational culture, internal audit and internal control on the implementation of good coprorate governance (GCG). This study used primary data in the form of questionnaire data obtained from the Perusahaan Umum Pengangkutan Penumpang Djakarta. The data collection technique is the technique of distributing questionnaires which are distributed to the research sample locations. The purposive sampling technique was used as a sampling technique with employees who were at employee grades 1-18 from the research sample. The analytical method used in this study used multiple linear regression analysis using the Statistical Program for Social Science (SPSS) 25 software. The results showed that organizational culture has a positive effect on GCG, internal audit has a positive effect on GCG and internal control has a positive effect on GCG. negative towards GCG.

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The Influence of the Effectiveness the Implementation of the Presence Administrative Information System on Work Discipline and its Impact on the Quality Employee Service at SDN 160 Sukalaksana Bandung City

Abudin,

Priyatna,

Susniwati

2024

JASa

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This research aims to find out whether the attendance administration information system has an effect on employee work discipline and its impact on the quality of employee service at SDN 160 Sukalaksana, Bandung City. The independent variable is the presence administration information system, the intervening (mediation) variable, namely employee work discipline, and the dependent variable, namely employee service quality. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this study were civil servants (PNS) and parents of students at SDN 160 Sukalaksana, Bandung City, totaling 47 respondents. The sampling technique is non-probability sampling using saturated samples, so the total sample is 47 respondents. The data analysis used in this research is path analysis using SPSS software. The results of the research show that the effectiveness of implementing the attendance administration information system has a direct effect on employee work discipline, the effectiveness of implementing the attendance administration information system has no direct effect on the quality of employee service, employee work discipline has a direct effect on the quality of employee service, and the effectiveness of implementing the administration information system Presence has an indirect effect on the quality of employee service through employee work discipline.

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Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Daerah Pada Pemerintah Daerah Kabupaten Tuban

Cited by 6 publications

References 0 publications

Analysis of Local Government Financial Information Quality Based on Internal and External Factors

Analysis of Local Government Financial Information Quality Based on Internal and External Factors

Pengaruh Budaya Organisasi, Audit Internal, dan Pengendalian Internal terhadap Penerapan GCG

The Influence of the Effectiveness the Implementation of the Presence Administrative Information System on Work Discipline and its Impact on the Quality Employee Service at SDN 160 Sukalaksana Bandung City

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