Pengaruh Penerapan Standar Akuntansi Pemerintah, Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern Pemerintah, Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Ardianto, Rama; Eforis, Chermian

doi:10.52859/jba.v6i1.44

Cited by 21 publications

(30 citation statements)

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“…If the apparatus does not have it, the apparatus will not, in accordance with the stipulated rules and time, seriously present financial reports. The relationship between the capacity of the apparatus and the quality of financial reports, such as research results, can not be moderated by organizational commitment (Andrianto & Rahmawati, 2018) and (Pranata & Rapina, 2019), showing that organizational commitment can not moderate the capacity of financial officers with the quality of financial reports. So, this hypothesis from research:…”

Section: H1 : the Capacity Of The Financial Apparatus Has A Positive ...mentioning

confidence: 99%

Aspects of the characteristics of financial reports from governments through organizational commitment

Fuada

Amin

2021

JER

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The purpose of this research is to demonstrate that the capacity of the financial apparatus and the clarity of the objectives of the budget have an impact on the characteristics of government financial reports and the clarity of the objectives of the budget on the characteristics of government financial statements. Organizational commitment is capable of moderating the relationship between the capacity of the financial apparatus and the clarity of the objectives of the budget with the characteristics of the financial reports of the government. This is a quantitative study of primary data. The population in this study was responsible for making the financial reports of the Makassar City Regional Apparatus Organization using a purposeful sampling technique by the head of administration and accounting staff, so that the sample was fifty-four people. A questionnaire survey collected data and tested it through Partial Least Square (PLS) analysis. The results demonstrate that the capacity of the financial apparatus and the clarity of the budget objectives have a significant impact on the characteristics of government financial reports. The organizational commitment, however, was unable to moderate the relationship between the capacity of the financial apparatus and the clarity of the budgetary objectives with regard to the characteristics of government financial reporting.

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Section: H1 : the Capacity Of The Financial Apparatus Has A Positive ...mentioning

confidence: 99%

Aspects of the characteristics of financial reports from governments through organizational commitment

Fuada

Amin

2021

JER

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“…Penelitian lain yang dilakukan Yuniatin [28] menunjukkan bahwa faktor-faktor yang mempengaruhi kinerja laporan keuangan adalah keterlibatan karyawan dan penggunaan teknologi informasi. Ardianto [1] menemukan bahwa kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan.…”

Section: Abstrakunclassified

“…Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan. Selain itu, variabel teknologi informasi memiliki variabel yang dominan untukberpengaruh pada kualitas laporan keuangan, dan Yuheti [28] di Institut Pertanian Bogor ditemukan bahwa faktor yang sangat mempengaruhi kinerja laporan keuangan adalah penggunaan teknologi informasi, Ardianto [1] di Satuan Kerja Perangkat Daerah (SKPD) di Tangerang.…”

Section: Pengaruh Pemanfaatan Teknologi Informasi Terhadap Kualitas L...unclassified

“…Kuesioner penelitian ini terdiri dari susunan pernyataan yang merupakan indikator dari setiap variabel independen dan variabel dependen. Setiap pernyataan diukur dengan menggunakan skala likert (1)(2)(3)(4)(5). Data yang telah dikumpulkan pada penelitian ini diolah melalui pengujian statistik deskriptif dan analisis regresi linier dengan menggunakan IBM SPSS Statistic 21.…”

Section: Teknik Analisis Dataunclassified

“…Hasil penelitian ini sejalan dengan hasil penelitian yang dilakukan sebelumya oleh Ardianto [1] hasil dari penelitian ini adalah kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan. yang menunjukkan bahwa penyusunan laporan keuangan, sangat didukung oleh kapasitas sumber daya manusia.…”

Section: Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas La...unclassified

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Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan

Hadis

2022

JAM

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This study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurers and financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.

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Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator

Mutoharoh,

Ifada

2023

JRAK

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Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.

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Pengaruh Penerapan Standar Akuntansi Pemerintah, Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern Pemerintah, Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Cited by 21 publications

References 0 publications

Aspects of the characteristics of financial reports from governments through organizational commitment

Aspects of the characteristics of financial reports from governments through organizational commitment

Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan

Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator

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