Pengaruh Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Desa
Abstract
The purpose of this study was to determine the effect of leadership style and the use of information technology on the quality of village financial reports. This research was conducted in all villages in the city of Denpasar. The number of villages used is 27 villages and the number of sampels used is 180 people, with the purposive sampling method the respondents chosen must know the management of village funds. The analysis technique used is multiple linear regression. Based on the analysis revealed that the leadership style and the use of information technology have a positive effect on the quality of village financial reports. The use of information technology has a positive and significant effect on the quality of village financial reports.
Keywords: Leadership Style; Utilization of Information Technology; Quality of Village Financial Reports.
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References
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Siregar, S. H. (2017). Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Akuntansi terhadap Kualitas Laporan Keuangan Kementerian/Lembaga dengan Komitmen Organisasi sebagai Variabel Pemoderasi pada Satuan Kerja di Lingkungan KPPN Ba. Universitas Sumatera Utara.
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Umar, H., Usman, S., & Purba, R. B. R. (2018). The Influence Of Internal Control And Competence Of Human Resources On Village Fund Management And The Implications On The Quality Of Village Financial Reports. International Journal of Civil Engineering and Technology, 9(7), 1523–1531.
Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013
Gayatri, G., & Latrini, M. Y. (2018). Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 113. https://doi.org/10.24843/JIAB.2018.v13.i02.p05
Haliah, & Nirwana. (2019). The development of good governance model for performance improvement. International Journal of Excellence in Government, 1(1), 21–36. https://doi.org/10.1108/ijeg-09-2018-0004
Herniyasa, H., Fadilah, S., & Nurcholisah, K. (2015). Pengaruh Penerapan Gaya Kepemimpinan Dan Good University Governance terhadap Kualitas Laporan Keuangan ( Survey Pada Politeknik Negeri Bandung ). 174–182.
Jauhari, H., Sari, Y., & Dewata, E. (2019). Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement. Journal of Accounting and Strategic Finance, 2(2), 117–126. https://doi.org/10.33005/jasf.v2i2.59
Mahayani, N. P. L., Sulindawati, N. L. G. E., & Marvilianti Dewi, P. E. D. (2017). Pengaruh Kualitas Sumber Daya Manusia Bidang Akuntansi, Sistem Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Pada Koperasi Simpan Pinjam Di Kabupaten Jembrana). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–11.
Nirwana, & Haliah. (2018). Determinant factor of the quality of financial statements and performance of the government by adding contextual factors. Asian Journal of Accounting Research, 3(1), 28–40. https://doi.org/10.1108/ajar-06-2018-0014
Nurillah, A. S., & Muid, D. (2014). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah (Sakd), Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada SKPD Kota Depok). Diponegoro Journal Of Accounting, 3(2), 1–13.
Ohemeng, F. L. K., Amoako-Asiedu, E., & Obuobisa Darko, T. (2018). The relationship between leadership style and employee performance. International Journal of Public Leadership, 14(4), 274–296. https://doi.org/10.1108/ijpl-06-2017-0025
Pantouvakis, A., & Patsiouras, C. (2017). Exploring the role of Leadership Style on the Service Quality - Customer Satisfaction link: Evidence from a B2B environment. International Journal of Quality and Service Sciences, 8(1), 88–101.
Pardani, K. K., & Damayanthi, I. G. A. E. (2017). Pengaruh Pemanfaatan Teknologi, Partisipasi Pemakai, Manajemen Puncak Dan Kemampuan Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2234–2261.
Patrickson Stewart, S. G., & Newman, N. (2017). User services in the digital environment: Implications for academic libraries in the English-speaking Caribbean. Library Review, 66(4–5), 213–234. https://doi.org/10.1108/LR-07-2016-0058
Pawirosumarto, S., Sarjana, P. K., & Gunawan, R. (2017). The effect of work environment, leadership style, and organizational culture towards job satisfaction and its implication towards employee performance in Parador hotels and resorts, Indonesia. International Journal of Law and Management, 59(6), 1337–1358. https://doi.org/10.1108/IJLMA-10-2016-0085
Siregar, S. H. (2017). Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Akuntansi terhadap Kualitas Laporan Keuangan Kementerian/Lembaga dengan Komitmen Organisasi sebagai Variabel Pemoderasi pada Satuan Kerja di Lingkungan KPPN Ba. Universitas Sumatera Utara.
Trisnaningsih, S. (2007). Independensi auditor dan komitmen organisasi sebagai mediasi pengaruh pemahaman. Universitas Pembangunan Nasional, 7, 1–56. https://doi.org/10.1590/S0104-14282003000200006
Umar, H., Usman, S., & Purba, R. B. R. (2018). The Influence Of Internal Control And Competence Of Human Resources On Village Fund Management And The Implications On The Quality Of Village Financial Reports. International Journal of Civil Engineering and Technology, 9(7), 1523–1531.
Published
2020-07-10
How to Cite
BASUDEWA, I Gede Teo; ASRI DWIJA PUTRI, I G. A. M..
Pengaruh Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Desa.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1658 - 1669, july 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58061>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i07.p04.
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