Pengaruh Kapasitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah (Bpkad) Kota Manado

Manimpurung, Rivaldy; Kalangi, Lintje; Gerungai, Natalia Y. T.

doi:10.32400/gc.13.02.19142.2018

Cited by 5 publications

(7 citation statements)

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“…The research from (Lisda et al, 2018), (Ratih and Nurhasanah S, 2018), and (Rifandi, 2019) stated that the competence of village officials affected the quality of village financial reports. However, it is different from the research results (Widyatama et al, 2017) and (Manimpurung et al, 2018) prove that human resource capacity has no significant effect on the quality of financial reports. Employees from accounting backgrounds have not supported the quality of financial reports because the numbers are not evenly distributed among the agencies that need them.…”

Section: Theoritical Reviewcontrasting

confidence: 87%

The Role of Internal Control System on Characteristics of Village Financial Reports

Sari

2021

Jurnal Akuntansi

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This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.

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Section: Theoritical Reviewcontrasting

confidence: 87%

The Role of Internal Control System on Characteristics of Village Financial Reports

Sari

2021

Jurnal Akuntansi

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“…Kepala daerah yang memiliki komitmen akan menimbulkan rasa ikut memiliki daerahnya, sehingga termotivasi melaksanakan semua kegiatan yang berpihak pada kebutuhan rakyatnya dan melaporkan semua aktivitas tersebut melalui laporan keuangan yang mempunyai karakteristik. Komitmen organsisasi ditemukan berpengaruh terhadap kualitas laporan keuangan oleh (Manimpurung, Kalangi, & Gerungai, 2018) dan (Nugroho & Setyowati, 2019). Namun, hasil yang berbeda ditemukan oleh (Tampubolon & Hasibuan, 2019) menunjukkan bahwa komitmen organisasi positif tidak signifikan terhadap kualitas laporan keuangan.…”

Section: Pengaruh Komitmen Pimpinan Terhadap Karakteristik Laporan Keuanganunclassified

“…Hasil penelitian (Martini, 2018), (Andrianto & Rahmawati, 2018) dan (Yaqin & Jatmiko, 2018)menyatakan bahwa kapasitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan. Namun, berbeda dengan hasil penelitian (Manimpurung, Kalangi, & Gerungai, 2018) membuktikan bahwa kapasitas sumber daya manusia tidak signifikan berpengaruh terhadap kualitas laporan keuangan. Maka hipotesis : H2 : Kapasitas aparatur keuangan berpengaruh positif dan signikan terhadap Karakteristik Laporan Keuangan Pemerintah.…”

Section: Pengaruh Kapasitas Aparatur Keuangan Berpengaruh Terhadap Karakteristik Laporan Keuangan Pemerintahunclassified

“…Komitmen pimpinan adalah variabel yang paling dominan memengaruhi karakteristik laporan keuangan karena kepala daerah yang mempunyai komitmen pimpinan yang tinggi cenderung bekerja untuk kepentingan masyarakat sehingga akan karakteristik laporan keuangan yang dihasilkan akan memuaskan. Hasil penelitian mendukung penelitian yang dilakukan oleh (Manimpurung, Kalangi, & Gerungai, 2018) dan (Nugroho & Setyowati, 2019) yang menemukan bahwa komitmen organsisasi berpengaruh terhadap kualitas laporan keuangan. Namun, hasil penelitian ini berbeda dengan hasil penelitian yang telah ditemukan oleh (Tampubolon & Hasibuan, 2019) menunjukkan bahwa komitmen organsasi positif tidak signifikan terhadap kualitas laporan keuangan.…”

Section: Pembahasan Pengaruh Komitmen Pimpinan Terhadap Karakteristik Laporan Keuanganunclassified

“…Hasil penelitian ini terdukung oleh hasil penelitian (Martini, 2018), (Andrianto & Rahmawati, 2018) dan (Yaqin & Jatmiko, 2018) yang semuanya menemukan bahwa kapasitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan. Namun, hasil penelitian ini tidak sama dengan hasil penelitian (Manimpurung, Kalangi, & Gerungai, 2018) bahwa kapasitas sumber daya manusia tidak signifikan berpengaruh terhadap kualitas laporan keuangan.…”

Section: Pembahasan Pengaruh Komitmen Pimpinan Terhadap Karakteristik Laporan Keuanganunclassified

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Dimensi Karakteristik Laporan Keuangan Pemerintah

Amin

Anwar

2020

J. Accounting

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This research to prove the commitment of the leadership, the capacity of the financial apparatus, the implementation of the Regional Financial Accounting Standards, and the internal control function have an influence on the characteristics of government financial reports. This research is a quantitative study using primary data. The population in this study were senior auditors of the South Sulawesi Representative Audit Board using a purposive sampling technique so that the sample was sixty-eight auditors. The data were collected by using a questionnaire method. The analytical method used in testing the hypothesis is multiple linear regression analysis. The results of the study prove that the commitment of the leadership, the capacity of the financial apparatus, the application of the Regional Financial Accounting Standards, and the internal control function significantly influence the characteristics of government financial reports.Keywords: leadership commitment, the capacity of financial Apparatur, the implementation of government accounting standards, internal control, the quality of local government financial statements.

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Standar Pelayanan Minimal Pemerintah Kota Payakumbuh

Ramadhani,

Putera

2024

publicuho

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This study aims to examine the effect of HR competencies and information technology on the quality of the Minimum Service Standards (MSS) report moderated by an organizational commitment among Payakumbuh City Government employees in West Sumatra. A quantitative approach with hypothesis-testing techniques was used in this study. There were 35 samples with the purposive sampling technique, namely officials and employees who were directly involved in the preparation of the SPM Report, namely the Head of SKPD, PPK, and Subag Program. Data was collected by distributing questionnaires in the form of questionnaires and processed using SmartPLS 3.0 software. The data analysis method uses structural equation modelling. The results showed that HR competence had a positive but insignificant effect on the quality of SPM reports, information technology had a positive but insignificant effect on the quality of SPM reports, and organizational commitment had a positive and significant effect on the quality of SPM reports. Organizational commitment was unable to moderate the relationship between HR competence and information technology with the quality of SPM reports. The research implications emphasize the importance of maximizing HR competencies, information technology, and employee commitment when working so as to improve performance.

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Pengaruh Kapasitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah (Bpkad) Kota Manado

Cited by 5 publications

References 0 publications

The Role of Internal Control System on Characteristics of Village Financial Reports

The Role of Internal Control System on Characteristics of Village Financial Reports

Dimensi Karakteristik Laporan Keuangan Pemerintah

Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Standar Pelayanan Minimal Pemerintah Kota Payakumbuh

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