Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan
Abstract
This research aims to determine the influence of the Quality of Human Resources, the Government's Internal Control System and the Use of Information Technology on the Quality of Regional Government Financial Reports. This research uses a quantitative-associative method which is located at the West Manggarai Regency Regional Work Unit. The sample used was purposive sampling and data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences program. The research results show that the quality of human resources, the government's internal control system and the use of information technology have a positive and significant effect on the quality of the West Manggarai Regency government's financial reports.
Keywords: Human Resources; Internal Control System; Information Technology; Financial Reports
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References
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Zulkarnain, & Ningrum, D. A. (2020). Determinan Kualitas Laporan Keuangan Pemerintah Daerah Kota Sukabumi. Jurnal Ilmiah Indonesia, 5(5), 151–156.
Adrian, R., Erlina, & Absa, Y. (2019). Analysis Of Factors Affecting The Quality Of Financial Statements Regency Apparatus Work Unit In The Government Of Aceh Tamiang Regency With Organizational Commitments As Moderating Variables. Journal of Public Budgeting,Accounting and Finance.
Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
Agung, T. M., & Gayatri. (2018). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1253–1276. https://doi.org/10.24843/EJA.2018.v23.i02.p17
Amaliyah, A. R., Apriyanto, G., & Sihwahjoeni. (2019). The Effect of Competence Financial Manager, Internal Control System, and Utilization of Technology Information on the Quality of Financial Report (A Study on Credit Unions In The Kepanjen District). 10(4), 99–104. https://doi.org/10.7176/RJFA
Armel, R. Y. G., Nasir, A., & Safitri, D. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. 4(1).
Azlan, M., Herwanti, T., & Pituringsih, E. (2015). Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern Akuntansi,Dan Pengawasan Keuangan Daerah Terhadap Keandalan Laporan Keuangan Daerah Pada Skpd Pemerintah Kabupaten Lombok Timur. Jurnal Akuntansi Aktual, 3(2), 188–198.
Badan Pemeriksa Keuangan. 2020. Ikhtisar Hasil Pemeriksaan Semester 1 Tahun 2020. Melalui http://www.bpk.go.id
Dachi, A. I., Erlina, & Bukit, R. B. (2019). Analysis Of Factors Affecting The Quality Of Financial Statements Using Information Technology As Moderated Variables In The Government Of The South Nias Regency. Journal of Public Budgeting,Accountingand Finance.
Dewi, R., & Hoesada, J. (2020). The Effect Of Government Accounting Standards , Internal Control Systems , Competence Of Human Resources , And Use Of Information Technology On Quality Of Financial Statements. 7(1).
Evicahyani, S. I., & Setiawina, N. D. (2016). Analisis Faktor - Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Tabanan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 3, 403–428.
Fitri, Y. (2018). Analysis Of Factors Affecting The Quality Of Government Financial Statements Of Binjai City With Work Motivation As Moderating Variables. International Journal of Public Budgeting, Accounting and Finance, 1(4), 1–9., 1(4), 1–9.
Gamayuni, R. R. (2018). The effect of internal auditor competence and objectivity, and management support on effectiveness of internal audit function and financial reporting quality implications at local government. International Journal of Economic Policy in Emerging Economies, 11(3), 248-261.
Handayani, F., Erlina, & Rini, E. S. (2017). Factors That Affect The Quality Of The Government’s Financial Statements In Medan. International Journal of Public Budgeting, Accounting and Finance, 3(1), 139–152.
Hidayati, N., Sarwono, A. E., Sunarti, & A, D. S. P. (2018). The Role of the Goverment ’ s Internal Control System as An Intervening Variable on the Influence of Non-Compliance with The. In Proceeding ICTESS (Internasional Conference on Technology, Education and Social Sciences).
Idward, N. N., Majid, J., & Mediyati, M. (2018). The Effect Of Competence Of Human Resources, Information Technology And Accountability On The Quality Of Regional Financial Statements With Internal Control Systems As A Moderation (Study In District Of Gowa). Internasional Journal of Economic Management and Social Science, 1(4), 142–155. https://doi.org/https://doi.org/10.32484/ijemss.v1i4.22
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.2139/ssrn.94043
Kiranayanti, I. A. E., & Erawati, N. M. A. (2016). Pengaruh Sumber Daya Manusia , Sistem Pengendalian Intern , Pemahaman Basis Akrual Terhadap Kualitas Laporan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia, 1290–1318.
Mokoginta, N., Lambey, L., & Pontoh, W. (2017). Pengaruh Sistem Pengendalian Intern Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah. 12(2), 874–890.
Nurlis, & Yudiati, W. (2018). The Influence of Internal Control Effectiveness , Information Technology Utilization and Human Resources Competence on Local Government Financial Reporting Quality ( Survey on SKPD Banten Provincial Government and Serang City ). Research Journal of Finance and Accounting, 8(12), 111–124.
Pemerintah Kabupaten Manggarai Barat. 2021. Daftar Nama SKPD di wilayah Kabupaten Manggarai Barat 2021.
Peraturan Pemerintah Nomor 56 Tahun 2005 tentang Sistem Informasi keuangan Daerah
Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah
Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah Daerah
Rahmatika, D. N. (2014). The Impact of Internal Audit Function Effectiveness on Quality of Financial Reporting and its Implications on Good Government Governance Research on Local Government Indonesia. Research Journal of Finance Accounting, 5(18), 64–75.
Ramadhani, M., Soerono, A. N., & Mulyasari, W. (2019). Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern, Teknologi Informasi, Dan Pemahaman Basis Akrual Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Provinsi Banten). Jurnal Riset Akuntansi Terpadu, 12(1). https://doi.org/10.35448/jrat.v12i1.5244
Riandani, R. (2017). Pengaruh Kompetensi SDM, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern terhadap Kualitas Laporan Keuangan (Studi Empiris Pada SKPD Kab. Limapuluh Kota ). Fakultas Ekonomi Universitas Negeri Padang, 4–28. http://ejournal.unp.ac.id/students/index.php/akt/article/view/2395
Sekaran, U., & Bougie, R. (2016). Research Method for Business Textbook: A Skill Building Approach. In John Wiley & Sons Ltd.
Steccolini, I. (2005). Local Government Annual Report: An Accountability Medium? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.376204
Subrata, I. W., Yasa, G. W., & Astika, I. B. P. (2018). Pengaruh Sistem Pengendalian Intern, Kemampuan Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Pada Kualitas Laporan Barang Milik Daerah. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 2, 477. https://doi.org/10.24843/eeb.2018.v07.i02.p07
Sugiyono. (2017). Metode Penelitian Bisnis (pendekatan kuantitatif, kualitatif, kombinasi dan R&D.
Suwanda, D. (2015). Factors Affecting Quality of Local Government Financial Statements to Get Unqualified Opinion (WTP) of Audit Board of the Republic of Indonesia (BPK). Research Journal of Finance and Accounting, 6(4), 139–157.
Tawaqal, I., & Suparno. (2017). Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah Di Pemerintah Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 02(04), 125–135.
Trisnawati, N. N., & Wiratmaja, D. N. (2018). Pengaruh Kualitas Sumber Daya Manusia dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan Pemerintah Daerah. E-Jurnal Akuntansi, 24, 768. https://doi.org/10.24843/eja.2018.v24.i01.p29
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), 1526–1531.
Utama, R. J., Tanjung, A. R., & Sofyan, A. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah. Faculty of Economic, Riau University, Pekanbaru, Indonesia.JOM Fekon, 4(1), 1429–1443.
Widari, L., & Sutrisno. (2017). Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah. Jurnal Ilmiah Ilmu Ekonomi, 5(10), 117–126.
Zelmiyanti, R. (2016). Pendekatan teori keagenan pada kinerja keuangan daerah dan belanja modal (Studi pada Provinsi di Indonesia). JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 7(1), 11-21.
Zubaidi, N., Cahyono, D., & Maharani, A. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan terhadap Kualitas Laporan Keuangan. Jurnal Ilmiah Akuntansi Kesatuan, 3(2), 68–76.
Zulkarnain, & Ningrum, D. A. (2020). Determinan Kualitas Laporan Keuangan Pemerintah Daerah Kota Sukabumi. Jurnal Ilmiah Indonesia, 5(5), 151–156.
Published
2023-08-30
How to Cite
MINTA, Jesicha Isadora Illiony; JULIARSA, Gede.
Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 8, p. 2201-2213, aug. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83573>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i08.p17.
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