Pengaruh Sistem Akuntansi Keuangan Daerah Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

Jauhari, Hadi; Dewata, Evada; Hazisma, Suhairi

doi:10.30656/jak.v8i1.2569

Cited by 4 publications

(4 citation statements)

References 6 publications

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“…Laporan keuangan merupakan wujud pertanggungjawaban pengelolaan keuangan oleh suatu entitas baik di sektor publik maupun di sektor swasta [1] [2]. Kualitas laporan keuangan merupakan hasil akhir dari proses kegiatan akuntansi yang mampu memberikan suatu informasi keuangan yang dapat dipahami oleh pemakai dan dapat digunakan untuk pengambilan keputusan dimasa yang akan datang [3] [4].…”

Section: Pendahuluanunclassified

Perkembangan Terkini Riset Kualitas Laporan Keuangan

Purwasih

2023

INFEB

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This study aims to provide a broader picture of research on the quality of financial reports and what factors influence the quality of financial reports through a literature study in research in the field of accounting in national journals (Sinta 2) and international journals (Emerald and ProQuest) within the period 2013-2021 time. The keywords used in the search are the quality of financial statements (financial statement quality) and the quality of financial reporting (financial reporting quality). Found as many as 37 research articles that are relevant to the specified topic. This study identifies the main directions of research on the quality of financial reports in the period 2013-2021 and discusses several important aspects of research such as research methodology, theory used, research sector and others. In the end, it can be concluded from this study regarding the development of research on the quality of financial reports so that it can provide input for further research.

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Section: Pendahuluanunclassified

Perkembangan Terkini Riset Kualitas Laporan Keuangan

Purwasih

2023

INFEB

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“…Research gap (kesenjangan penelitian) tentang kinerja keuangan juga dikemukakan oleh Budiati et al, (2019) dan Jauhari et al, (2021) bahwa sistem pengendalian memiliki tingkat moderasi yang lemah terhadap kinerja keuangan. Demikian pula dengan temuan Haura dkk (2019) yang menemukan lemahnya pengaruh sistem pengendalian internal.…”

Section: Pendahuluanunclassified

Pengaruh Sistem Informasi Akuntansi Pada Kinerja Keuangan Dengan Sistem Pengendalian Internal Sebagai Variabel Pemoderasi

Mulyatini

Widanaputra

Putri

et al. 2022

EEB

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Public sector accounting practices carried out by government institutions have received much attention compared to the previous period. There is a greater demand from the public for the implementation of transparency and public accountability by public sector institutions. The purpose of this study was to analyze the internal control system in moderating the influence of accounting information systems on financial performance in Badung Regency. This research was conducted in Badung Regency using primary data obtained from questionnaires. The method of determining the sample using the saturated method with 60 respondents obtained. The data analysis technique used is the interaction test of moderated regression analysis (MRA) variables. The results of the analysis show that the clearer the accounting information system, the higher the financial performance moderated by the internal control system in Badung Regency. The implications of this research include two things, namely theoretical implications and practical implications. Theoretical implications relate to the contribution of this research to goal setting theory related to accounting information systems, internal control systems and financial performance. The practical implications relate to the contribution of research to improving financial performance in Badung Regency.

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“…Temuan dalam penelitian ini sejalan dengan penelitian yang dilakukan oleh Jauhari et al, (2021). Hasil penelitiannya menunjukkan tidak adanya pengaruh resiliensi terhadap work engagement dengan tingkat signifikansi f adalah 1,72 dan kontribusi yang di hasilkan oleh variabel resiliensi sebesar 18,9%.…”

Section: Uji Parsial (T)unclassified

Pengaruh resiliensi dan kecerdasan sosial terhadap komitmen kerja guru masa pandemi Covid-19 di SLB Kota Pekanbaru

Kadavi

Syahza

Kartikowati

2022

SOROT

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Komitmen kerja guru SLB diidentifikasi dapat dipengaruhi oleh beberapa faktor meliputi karakteristik. Seorang guru harus memiliki jiwa yang resilien terlebih dahulu karena harus menjadi contoh utama untuk siswa supaya berjiwa tangguh. Guru SLB harus mampu menyesuaikan diri dalam berbagai lingkungan sosial dan menjalin komunikasi yang efektif dengan orang lain atau memiliki kecerdasan sosial yang tinggi pada lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh resiliensi dan kecerdasan sosial terhadap komitmen kerja guru dimasa pandemi Covid-19 di SLB Kota Pekanbaru. Hasil penelitian menunjukkan bahwa secara parsial variabel resiliensi (X1) tidak memiliki pengaruh signifikan terhadap komitmen kerja guru SLB (Y), dibuktikan nilai signifikansi t (0,077) lebih besar dari 5% tetapi secara parsial variabel kecerdasan sosial (X¬2¬) memiliki pengaruh signifikan terhadap komitmen kerja guru SLB (Y), hal ini ditunjukkan nilai signifikansi t (0,000) kurang dari 5% jika dilakukan pengujian secara bersama hasilnya Variabel resiliensi (X1) dan kecerdasan sosial (X2) secara bersama-sama berpengaruh signifikan terhadap variabel Komitmen Kerja Guru (Y) ditunjukkan oleh nilai signifikansi F (0,000b) kurang dari 5%. The work commitment of SLB teachers identified can be influenced by several factors including characteristics. A teacher must have a resilient because main example for students to have a tough spirit. SLB teachers must be able to adapt to various social environments and establish effective communication with others or have high social intelligence in the environment. This study to determine the effect of resilience and social intelligence on teacher work commitment during the Covid-19 pandemic at SLB Pekanbaru City. The results showed that partially the resilience variable (X1) not have a significant effect on the work commitment of the SLB teacher (Y), it was proven that the significance value of t (0.077) was greater than 5% partially the social intelligence variable (X¬2¬) had an influence. significant to the work commitment of special school teachers (Y), this is indicated by the significance value of t (0.000) is less than 5% if the test is carried out together the results are Resilience variables (X1) and social intelligence (X2) jointly have a significant effect on the Work variable. Teacher (Y) indicated by a significance value of F (0.000b) less than 5%.

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Pengaruh Sistem Akuntansi Keuangan Daerah Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

Cited by 4 publications

References 6 publications

Perkembangan Terkini Riset Kualitas Laporan Keuangan

Perkembangan Terkini Riset Kualitas Laporan Keuangan

Pengaruh Sistem Informasi Akuntansi Pada Kinerja Keuangan Dengan Sistem Pengendalian Internal Sebagai Variabel Pemoderasi

Pengaruh resiliensi dan kecerdasan sosial terhadap komitmen kerja guru masa pandemi Covid-19 di SLB Kota Pekanbaru

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