Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan (Survei Pada Organisasi Perangkat Daerah Pemda Cianjur)

Abstract

Pengaruh sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah sebesar 83%. Secara parsial, lingkungan pengendalian, penilaian resiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah. Tetapi, hanya lingkungan pengendalian, penilaian resiko, dan informasi dan komunikasi yang berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah

Pengaruh Implementasi Enterprise Resource Planning (ERP), Kompetensi Pengguna dan Pengendalian Inernal Terhadap Kualitas Informasi Akuntansi pada PT. Pos Indonesia Cabang Bandung

“…Berdasarkan penelitian Kurniawan dan Purwanti (2017) pengendalian internal berpengaruh terhadap kualitas sistem informasi akuntansi secara parsial pada Badan Usaha Milik Negara di Jawa Barat. Sedangkan menurut penelitian Herawati (2014) menunjukkan bahwa terdapat pengaruh sistem pengendalian intern yang meliputi (1) lingkungan pengendalian, yang menentukan perubahan secara langsung pada laporan keuangan sebesar 31,9199%, (2) penilaian risiko berpengaruh sebesar 9,678% pada laporan keuangan, (3) aktivitas pengendalian, berpengaruh pada laporan keuangan sebesar 22,1454%, (4) informasi dan komunikasi, menentukan perubahan pada laporan keuangan sebesar 17,0625%, (5) pemantauan berpengaruh hanya sebesar 2,1006%.…”

Management information systems and the quality of financial statements in local government

“…The existence of SAP as a basic principle and reference for the preparation of Local Government Financial Reports (LKPD) is expected to produce quality financial reports that are financial statements that are transparent, accountable, and useful for users of the general public and especially for the government in making future policies. The previous research that conducted research on the application of the regional government accounting system (SAPD), showed that the application of the regional government accounting system, financial accountability, and obedience of laws and regulations affected the system performance accountability (Akhmad et al, 2017; Armel et al, 2017; Diani, 2014; Evi Cahyani & Setiawina, 2016; Fikri et al, 2015; Herawati, 2014; Inapty & Martiningsih, 2016; Kumorotomo & Margono, 2011; Nurillah & Muid, 2014; Sudiarianti et al, 2015; Susanto, 2007; Usman, 2016). The results of this research are the application of the accounting system of local government has a positive effect on performance accountability of government agencies.H1 Application of accounting standards the government has a positive effect on the quality of the financial statements of the Regional Government.…”

“…This will also affect the timeliness in completing financial statements. The results of research conducted by the system (Akhmad et al, 2017; Armel et al, 2017; Diani, 2014; Evi Cahyani & Setiawina, 2016; Fikri et al, 2015; Herawati, 2014; Inapty & Martiningsih, 2016; Kumorotomo & Margono, 2011; Nurillah & Muid, 2014; Sudiarianti et al, 2015; Susanto, 2007; Usman, 2016) show that the implementation of SIMDA affects the quality of local government financial reports, this means that if the Regional Management Information System (SIMDA) can be implemented properly and correctly, it will be able to produce a quality report of local government finances that have good quality.H2 The use of regional management information systems has a positive effect on the quality of local government financial reports.…”

“…In preparing the financial statements, of course there are standards that govern the preparation of good and correct government financial statements called Government Accounting Standards. SAP is the accounting principles established in preparing and presenting the Government's financial statements system (Akhmad, Mustanir, & Ramadhan, 2017; Armel, Nasir, & Safitri, 2017; Diani, 2014; Evi Cahyani & Setiawina, 2016; Fikri, Inapty, & Martiningsih, 2015; Herawati, 2014; Inapty & Martiningsih, 2016; Kumorotomo & Margono, 2011; Nurillah & Muid, 2014; Sudiarianti, Ulupui, & Budiasih, 2015; Susanto, 2007; Usman., 2016). Based on SAP, it is expected that local government financial reports have been presented in a relevant and reliable manner so that they can be used as a basis for decision making (Bastian, 2010), (Mardiasmo, 2002) (Mahsun, 2013).…”

Fa_Pengaruh Kompetensi dan Sistem Pengendalian Internal terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa untuk Pembangunan Desa

“…60 Tahun 2008 "Sistem Pengendalian Intern adalah proses yang integral pada tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai untuk memberikan keyakinan memadai atas tercapainya tujuan organisasi melalui kegiatan yang efektif dan efisien, keandalan pelaporan keuangan, pengamanan asset negara dan ketaatan terhadap peraturan perundang-undangan. "(Herawati, 2022) Alokasi Dana Desa (ADD) Menurut Undang-Undang Nomor 6 Tahun 2014 Tentang Desa merupakan bagian dari dana perimbangan yang diterima kabupaten/kota paling sedikit 10%…”