Pengaruh Sistem Pengendalian Intern Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap  Kualitas Laporan Keuangan Pemerintah  Kabupaten Indragiri Hilir

Gustina, Ira

doi:10.32520/jak.v10i1.1658

Cited by 12 publications

(16 citation statements)

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“…Pengertian karakteristik kualitatif dalam Peraturan Pemerintah Nomor 71 Tahun 2010 adalah ukuranukuran normatif yang perlu diwujudkan dalam informasi akuntansi sehingga dapat memenuhi tujuannya. Berdasarkan PP No 71 Tahun 2010, terdapat empat karakteristik kualitatif yang harus dipenuhi dalam laporan keuangan, yaitu relevan, andal, dapat dipahami, dan dapat dibandingkan [8] [9] [10] [11].…”

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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“…Control activity 5. Monitoring activity (Gustina, 2021) Ordinal This research made use of Structural Equation Modeling (SEM) based on Partial Least Square (PLS) implemented in the WarpPLS.7.0 software for data processing. WarpPLS analysis consists of the following stages: The second stage entails developing an outside model for measuring progress.…”

Section: Internal Control Effectiveness (X3)mentioning

confidence: 99%

The Role of Organizational Commitment to Improving Public Accountability in Local Government

2023

RJFA

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Accountability to the government is necessary to realize good governance. The goal of this study is to investigate the factors that have an impact on public accountability in local governments. These factors include human resource competence, the quality of financial reporting, and the efficiency of internal control. Organizational commitment is used as a moderating variable. The population of this study is comprised of all 44 entities that are responsible for providing public services within the Pekanbaru Local Government. Respondents in this study were heads of organizations, heads of fields, and heads of sections. The total number of respondents who participated in this study was 145 respondents. Using the PLS Warp analysis, the results of human resource competency, financial report quality, and the effectiveness of the internal control system are obtained, affecting public accountability. Organizational commitment has also been shown to moderate the relationship. This research contributes to the importance of organizational commitment to realizing public accountability in local government.

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“…4. Employee performance affects the effectiveness of financial management in the government (Gustina, 2021). 5.…”

Section: Adaptationmentioning

confidence: 99%

The Effectiveness of the Role of Internal Control System in the Preparation of Regional Financial Statements

Islah

Harimurti

Matyja

2022

ijss

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The existence of regional autonomy supports changes in various sectors, including changes in financial management. This is evidenced by the birth of three packages of laws in the field of state finance, namely: Law Number 17 of 2003 concerning State Finance; Law Number 1 of 2004 concerning the State Treasury; and Law Number 15 of 2004 concerning Examination of the Management and Accountability of State Finances. These three packages of laws regulate the management of state finances more democratically and regulate sanctions for managers of state finances. To support the implementation of regional autonomy in financial management, it is necessary to anticipate deviations in the preparation of financial statements. This study aimed to analyze the Effectiveness of the Role of the Internal Control System in the Preparation of Regional Financial Reports. The research approach is a descriptive qualitative approach. The method of analysis uses a literature study. The study results on the Effectiveness of the Role of the Internal Control System in the Preparation of Regional Financial Reports indicate that the internal control system has an effective role in preparing regional financial reports. But this internal control system cannot be said to be perfect. The internal control system still has limitations because this control system is a form of prevention, reduction, improvement of deviations.

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Pengaruh Sistem Pengendalian Intern Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Indragiri Hilir

Cited by 12 publications

References 0 publications

Perkembangan Terkini Riset Kualitas Laporan Keuangan

Perkembangan Terkini Riset Kualitas Laporan Keuangan

The Role of Organizational Commitment to Improving Public Accountability in Local Government

The Effectiveness of the Role of Internal Control System in the Preparation of Regional Financial Statements

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