Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Dengan Kesuksesan Penerapan Sistem Informasi Pengelolaan Keuangan Daerah Sebagai Variabel Intervening

S, Anggie Rizka; Zamzami, Zamzami; Gowon, Muhammad

doi:10.22437/jaku.v6i3.16111

Cited by 6 publications

(11 citation statements)

References 8 publications

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“…71 Tahun 2010 tentang Standar Akuntansi Pemerintah menggambarkan karakteristik kualitatif dari laporan keuangan adalah langkah-langkah normatif yang perlu diwujudkan dalam informasi akuntansi sehingga dapat memenuhi tujuannya. Kriteria dan unsurunsur pembentuk kualitas laporan keuangan disebutkan dalam Kerangka Konseptual Akuntansi Pemerintahan (PP No.71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan) terdiri dari: relevan, andal, dapat dibandingkan dan dapat dipahami (Rizka et al, 2021). Penjelasan masing-masing karakteristik kualitatif laporan keuangan yang disebutkan dalam PP No.71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan…”

Section: Tinjauan Pustaka Kualitas Laporan Keuangan Daerahunclassified

Pengaruh Kompetensi Sumberdaya Manusia terhadap Kualitas Laporan Keuangan Daerah Pemerintah Provinsi Jambi melalui Pemanfaatan Teknologi Informasi sebagai Variabel Intervening

Riskia

Mansur²,

Erwati³

2022

Ekonomis

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This study aimed to determine the effect of human resource competence on the quality of regional financial reports at the Jambi Provincial Government through the utilization of information technology. The populations in this study were officials at the Regional Apparatus Organization within the Jambi Provincial Government which functions as accounting entities involved in regional financial management and reporting. The sample in this study was selected by using the judgment sampling method, namely officials authorized in the management and reporting of regional finances from 19 OPD in the Jambi Provincial Government. Data analysis in this study used the Partial Least Square (PLS) approach with the help of Smart PLS 3.0 software. The results of this study indicated that HR competencies had a direct influence on the utilization of information technology and the quality of regional financial reports. The results of this study also indicated that the competence of human resources had an indirect influence on the quality of regional financial reports at the Regional Government Organization of Jambi Province through the utilization of information technology.

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Section: Tinjauan Pustaka Kualitas Laporan Keuangan Daerahunclassified

Pengaruh Kompetensi Sumberdaya Manusia terhadap Kualitas Laporan Keuangan Daerah Pemerintah Provinsi Jambi melalui Pemanfaatan Teknologi Informasi sebagai Variabel Intervening

Riskia

Mansur²,

Erwati³

2022

Ekonomis

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“…Terdapat penelitian yang menyatakan bahwa sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan (Pangestu dkk, 2019;Lestari dan Dewi, 2020;Pradnyandari, 2022;Shofa dkk, 2022;Binawati, 2022). Terdapat penelitian lainnya yang memperoleh hasil berbeda bahwa sistem pengendalian internal berpengaruh negatif terhadap kualitas laporan keuangan (Zamzami & Gowon, 2021).…”

Section: Pendahuluanunclassified

Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati

Ida Ayu Nyoman Yuliastuti,

Ni Wayan Anggi Eswarani,

Luh Komang Merawati

2022

arbitrase

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The research objective was to test and obtain empirical evidence whether information systems, human resource quality, internal control systems, good corporate governance, and risk management affect the quality of financial reports at BPRs in Sukawati District. The population in this study were all employees working in 15 BPR units in Sukawati District, totaling 538 people. Samples were taken using a purposive sampling method so as to get 62 people as a sample, multiple linear regression analysis was used to analyze the data. Based on the results of the analysis, it shows that information systems, human resource quality, and risk management have a positive effect on the quality of financial reports at BPRs in the Sukawati District, while the internal control system and good corporate governance have no effect on the quality of financial reports at BPRs in the Sukawati District.

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“…Government accounting in Indonesia developed and found its form in 2005, marked by the passing of Government regulation (GR) No.24 of 2005 concerning Government Accounting Standards. (Effendi, 2021). Previously, Indonesia has experienced the development of government accounting.…”

Section: Introductionmentioning

confidence: 99%

“…Financial reports are the main government accountability tool that provides information to outsiders and the public regarding the efficiency of the use of the organization's economic resources. Accountability is the principle of accountability which means that the budgeting process starting from planning, preparation, and implementation, must truly be reported and accounted for to the DPRD and the public (Effendi, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…Changing cash-based accounting to accruals is not just a technical matter of recording transactions and presenting financial reports, but requires accounting treatment for a transaction, accounting choice, and designing or analyzing accounting systems that are There is. Therefore, the process of government financial reporting must be carried out by human resources who have adequate competence and experience in order to be able to compile and present quality LKPD (Local Government Financial Reports) (Dewi et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Determinants of Local Government Financial Reporting Quality: Evidence from Jambi, Indonesia

2023

RJFA

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This study aims to analyze and empirically prove the influence of using accounting information systems, internal control, understanding of accounting, and work experience on the quality of financial reports in regional apparatus organizations in Jambi City. This research uses a questionnaire which then the data obtained is processed using SPSS 25 assistance. The population and samples taken in this study are the heads of finance subdivisions, staff and officials who make commitments to regional apparatus organizations in Jambi City. Sampling technique with saturated technique. Data analysis technique using multiple linear regression. The results showed that: (1) accounting information systems, internal controls, understanding of accounting, and internal controls affect the quality of financial reports, (2) accounting information systems affect the quality of financial reports, (3) internal controls affect the quality of financial reports, (4) understanding of accounting affects the quality of financial reports, (5) work experience affects the quality of financial reports.

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Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Dengan Kesuksesan Penerapan Sistem Informasi Pengelolaan Keuangan Daerah Sebagai Variabel Intervening

Cited by 6 publications

References 8 publications

Pengaruh Kompetensi Sumberdaya Manusia terhadap Kualitas Laporan Keuangan Daerah Pemerintah Provinsi Jambi melalui Pemanfaatan Teknologi Informasi sebagai Variabel Intervening

Pengaruh Kompetensi Sumberdaya Manusia terhadap Kualitas Laporan Keuangan Daerah Pemerintah Provinsi Jambi melalui Pemanfaatan Teknologi Informasi sebagai Variabel Intervening

Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati

Determinants of Local Government Financial Reporting Quality: Evidence from Jambi, Indonesia

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