Kualitas Laporan Keuangan Pemerintah Daerah
Abstract
This research aims to analyze the factors that affect the quality of the financial statements of the Bangli Regency Government. Data was collected by distributing questionnaires to 25 OPD within the Bangli Regency Government. The method of determining the sample used is purposive sampling, so that 75 people are obtained as samples in this study. The researchers chose multiple linear regression analysis as a technique for analyzing and testing hypotheses. The analysis findings in this research found that human resource competence, government internal control system, organizational commitment, utilization of information technology, and the application of accrual-based government accounting standards have a positive effect on the quality of the Bangli Regency Government's financial reports.
Keywords: Human Resources Competence, Internal Control System, Organizational Commitment, Information Technology, Accrual-Based Government Accounting Standards
Downloads
Download data is not yet available.
References
Adnin, A. E. K., & Atiningsih, S. (2020). The Implementation of Government Accounting Standards, Internal Control Systems and Information Technology Utilization on the Quality of Local Government Financial Statements With Organizational Commitments As Moderation Variables. ACCRUALS (Accounting Research Journal of Sutaatmadja), 4(02), 216–229. https://doi.org/10.35310/accruals.v4i02.584
Afiah, N. N., Alfian, A., & Sofia, P. (2020). Effect of employee competence and internal control systems on accounting information quality of the local government in West Java region. Utopia y Praxis Latinoamericana, 25(Extra1), 146–154. https://doi.org/10.5281/zenodo.3774595
Agung, T. M., & . G. (2018). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem. E-Jurnal Akuntansi, 23, 1253. https://doi.org/10.24843/eja.2018.v23.i02.p17
Allen, N. J., and Meyer J. P. 1990. The Measurement and Antecendents of Affective, Continuance and Normative Commitment to The Organization. Journal of Occupational Psychology, 63(1), 1-18.
Ariyanto, S. (2020). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Pelalawan Tahun 2018. Valuta, 6(1), 41–54.
Astika, I. B. P., & Yasa, G. W. (2018). Kemampuan Komitmen Organisasi Memoderasi Kompetensi Pejabat Penatausahaan Keuangan dan SPI Pada Kualitas Laporan Keuangan Kota Denpasar. E-Jurnal Akuntansi, 22(1), 301–325. https://doi.org/10.24843/EJA.2018.v22.i01.p12
Endianto, M., Herawati, N. T., & Kurniawan, P. S. (2017). Pengaruh Efektivitas Standar Akuntansi Pemerintah , Peran Internal Audit Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah ( Studi Empiris Pada Organisasi Perangkat Daerah Se-Kabupaten Bangli ). E-Jurnal S1 Ak Universitas Pendidikan Ganesha Jurusan, 1, 2.
Eristanti, B.D.A., Hermanto, & Putra, I.N.N.A.(2019). Sistem Pengendalian Intern Memoderasi Pengaruh Komitmen Organisasi, Sistem Akuntansi Keuangan Daerah Pada Ketepatanwaktu Pelaporan Keuangan. E-Jurnal Akuntansi, 26(1), 622–650. https://doi.org/10.24843/EJA.2019.v26.i01.p23
Eulner, V., & Waldbauer, G. (2018). New development: Cash versus accrual accounting for the public sector—EPSAS. Public Money and Management, 0962, 1–4. https://doi.org/10.1080/09540962.2018.1444560
Fitriana & Wahyudin, A. (2017). Factors Influencing The Quality of Financial Reporting on Local Government of Purbalingga. Accounting Analysis Journal, 6(1), 27–38.
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS (Edisi 9). Semarang: Universitas Diponegoro.
Gigli, S., & Mariani, L. (2018). Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities. International Journal of Public Sector Management, 31(7), 811–826. https://doi.org/10.1108/IJPSM-07-2017-0184
Holle, V. A., Salle, A., & Sanggenafa, M. (2019). Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Sistem pengendalian Intern Dan Motivasi Kerja Terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi & Keuangan Daerah, 14(1), 16–35.
Julita, & Susilatri. (2018). Analysis of factor affecting the quality of government financial report Bengkalis regency. International Journal of Scientific and Technology Research, 7(2), 157–164.
Kaifah, U. A. L. T. (1967). Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sumbawa. Journal of Accounting, Finance and Auditing, 2(2), 26–37.
Karsana, I. W., & Suaryana, I. G. N. A. (2017). Pengaruh Efektivitas Penerapan SAP, Kompetensi SDM, dan SPI pada Kualitas Laporan Keuangan Pemerintah Kabupaten Bangli. E-Jurnal Akuntansi, 21(1), hal. 643–670.
Le, T. T. H., & Tran, M. D. (2018). The effect of internal control on asset misappropriation: The case of Vietnam. Business and Economic Horizons, 14(4), 941–953. https://doi.org/10.15208/beh.2018.64
Lelly, K. C., & Afiah, N. N. (2017). Does quality of financial statement affected by internal control system and internal audit? International Journal of Economics and Financial Issues, 7(2), 568–573. https://dergipark.org.tr/en/download/article-file/365935%0Ahttp:www.econjournals.com
Mardani, L. B., & Suhartono, E. (2019). Analisis Pengaruh Sistem Informasi Keuangan dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Dinas Pemerintahan Kota Semarang). Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 10(2), 177–188.
Mene, R. E., Karamoy, H., & Warongan, J. D. . (2018). Pengaruh Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Halmahera Utara. Going Concern : Jurnal Penelitian Akuntansi, 13(04), 133–143. https://doi.org/10.32400/gc.13.03.20045.2018
Mokoginta, N., Lambey, L., & Pontoh, W. (2017). Pengaruh Sistem Pengendalian Intern Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah. Going Concern : Jurnal Penelitian Akuntansi, 12(2), 874–890. https://doi.org/10.32400/gc.12.2.18282.2017
Muda, I., Wardani, D. Y., Erlina, Maksum, A., Lubis, A. F., Bukit, R., & Abubakar, E. (2017). The influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening. Journal of Theoretical and Applied Information Technology, 95(20), 5552–5561.
Mutiana, L., Diantimala, Y., & Zuraida, Z. (2017). Pengaruh Sistem Pengendalian Intern, Teknologi Informasi, Kualitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan (Studi Pada Satker Di Lingkungan Kementerian Agama Kabupaten Aceh Utara). Jurnal Perspektif Ekonomi Darussalam, 3(2), 151–167. https://doi.org/10.24815/jped.v3i2.8228
Nurlis. (2018). The effect of the government accounting standards implementation and apparatus competency on the quality of the local government financial reporting:Case study at Klaten district government. Research Journal of Finance and Accounting, 9(8), 63–69. www.iiste.org
Pujanira, P., & Taman, A. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Diy. Nominal, Barometer Penelitian Akuntansi Dan Manajemen, 6(2). https://doi.org/10.21831/nominal.v6i2.16643
Putra, W. E. (2017). Analisis Faktor - Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Kota Jambi). Jurnal Penelitian Akuntansi Terpadu, 10(2), 282–293. https://doi.org/10.35448/jrat.v10i2.4259
Sari, N. Z. M., & Rina Novianty Ariawaty, R. (2019). Management information system influenced by competence of human resources employee of civil apparatus (Asn) West Java. International Journal of Scientific and Technology Research, 8(10), 1019–1021.
Setiawan, I. W. N. (2017). Pengaruh Akuntansi Berbasis Akrual, Sistem Pengendalian Intern Dan Motivasi Kerja Pada Kualitas Laporan Keuangan. E-Jurnal Akuntansi, 21(1), 671–700.
Shintia, C. I. A. P., & Erawati, N. M. A. (2017). Pengaruh Kualitas SDM, Pemanfaatan Sistem Informasi, Pengendalian Intern dan Komitmen Organisasi Pada Kualitas Laporan Keuangan. E-Jurnal Akuntansi, 21(2), 1186–1205. https://doi.org/10.24843/EJA.2017.v21.i02.p12
Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795–802. https://doi.org/10.13106/jafeb.2020.vol7.n10.795
Sutaryo, Naviantia, I. A., & Muhtar. (2020). Audit opinion on government financial report: Evidence from local governments in Indonesia. International Journal of Economics and Management, 14(1), 129–144.
Swastika, I. B. P. J., & Sari Widhiyani, N. L. (2020). Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana. E-Jurnal Akuntansi, 30(11), 2724. https://doi.org/10.24843/eja.2020.v30.i11.p02
Tampubolon, F. M., & Basid, A. (2019). Pengaruh Komitmen Organisasi, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah. Oikos: Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, 3(1), 55–65. https://doi.org/10.23969/oikos.v3i1.1415
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.
Wijayanti, R. (2017). Pengaruh kompetensi SDM dan implementasi akuntansi akrual terhadap kualitas laporan keuangan daerah. Jurnal Ilmu Dan Penelitian Akuntansi Volume 6,Nomor 3,Maret 2017, 6, 18.
Yahya, I., Hasibuan, R. P. S., Torong, Z. B., & Muda, I. (2018). Factors that influence success implementation of government accounting standard (SAP) based on acrual in the government of the districts/cities in North Sumatera Province. Journal of Management Information and Decision Science, 21(1), 1–14.
Afiah, N. N., Alfian, A., & Sofia, P. (2020). Effect of employee competence and internal control systems on accounting information quality of the local government in West Java region. Utopia y Praxis Latinoamericana, 25(Extra1), 146–154. https://doi.org/10.5281/zenodo.3774595
Agung, T. M., & . G. (2018). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem. E-Jurnal Akuntansi, 23, 1253. https://doi.org/10.24843/eja.2018.v23.i02.p17
Allen, N. J., and Meyer J. P. 1990. The Measurement and Antecendents of Affective, Continuance and Normative Commitment to The Organization. Journal of Occupational Psychology, 63(1), 1-18.
Ariyanto, S. (2020). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Pelalawan Tahun 2018. Valuta, 6(1), 41–54.
Astika, I. B. P., & Yasa, G. W. (2018). Kemampuan Komitmen Organisasi Memoderasi Kompetensi Pejabat Penatausahaan Keuangan dan SPI Pada Kualitas Laporan Keuangan Kota Denpasar. E-Jurnal Akuntansi, 22(1), 301–325. https://doi.org/10.24843/EJA.2018.v22.i01.p12
Endianto, M., Herawati, N. T., & Kurniawan, P. S. (2017). Pengaruh Efektivitas Standar Akuntansi Pemerintah , Peran Internal Audit Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah ( Studi Empiris Pada Organisasi Perangkat Daerah Se-Kabupaten Bangli ). E-Jurnal S1 Ak Universitas Pendidikan Ganesha Jurusan, 1, 2.
Eristanti, B.D.A., Hermanto, & Putra, I.N.N.A.(2019). Sistem Pengendalian Intern Memoderasi Pengaruh Komitmen Organisasi, Sistem Akuntansi Keuangan Daerah Pada Ketepatanwaktu Pelaporan Keuangan. E-Jurnal Akuntansi, 26(1), 622–650. https://doi.org/10.24843/EJA.2019.v26.i01.p23
Eulner, V., & Waldbauer, G. (2018). New development: Cash versus accrual accounting for the public sector—EPSAS. Public Money and Management, 0962, 1–4. https://doi.org/10.1080/09540962.2018.1444560
Fitriana & Wahyudin, A. (2017). Factors Influencing The Quality of Financial Reporting on Local Government of Purbalingga. Accounting Analysis Journal, 6(1), 27–38.
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS (Edisi 9). Semarang: Universitas Diponegoro.
Gigli, S., & Mariani, L. (2018). Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities. International Journal of Public Sector Management, 31(7), 811–826. https://doi.org/10.1108/IJPSM-07-2017-0184
Holle, V. A., Salle, A., & Sanggenafa, M. (2019). Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Sistem pengendalian Intern Dan Motivasi Kerja Terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi & Keuangan Daerah, 14(1), 16–35.
Julita, & Susilatri. (2018). Analysis of factor affecting the quality of government financial report Bengkalis regency. International Journal of Scientific and Technology Research, 7(2), 157–164.
Kaifah, U. A. L. T. (1967). Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sumbawa. Journal of Accounting, Finance and Auditing, 2(2), 26–37.
Karsana, I. W., & Suaryana, I. G. N. A. (2017). Pengaruh Efektivitas Penerapan SAP, Kompetensi SDM, dan SPI pada Kualitas Laporan Keuangan Pemerintah Kabupaten Bangli. E-Jurnal Akuntansi, 21(1), hal. 643–670.
Le, T. T. H., & Tran, M. D. (2018). The effect of internal control on asset misappropriation: The case of Vietnam. Business and Economic Horizons, 14(4), 941–953. https://doi.org/10.15208/beh.2018.64
Lelly, K. C., & Afiah, N. N. (2017). Does quality of financial statement affected by internal control system and internal audit? International Journal of Economics and Financial Issues, 7(2), 568–573. https://dergipark.org.tr/en/download/article-file/365935%0Ahttp:www.econjournals.com
Mardani, L. B., & Suhartono, E. (2019). Analisis Pengaruh Sistem Informasi Keuangan dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Dinas Pemerintahan Kota Semarang). Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 10(2), 177–188.
Mene, R. E., Karamoy, H., & Warongan, J. D. . (2018). Pengaruh Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Halmahera Utara. Going Concern : Jurnal Penelitian Akuntansi, 13(04), 133–143. https://doi.org/10.32400/gc.13.03.20045.2018
Mokoginta, N., Lambey, L., & Pontoh, W. (2017). Pengaruh Sistem Pengendalian Intern Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah. Going Concern : Jurnal Penelitian Akuntansi, 12(2), 874–890. https://doi.org/10.32400/gc.12.2.18282.2017
Muda, I., Wardani, D. Y., Erlina, Maksum, A., Lubis, A. F., Bukit, R., & Abubakar, E. (2017). The influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening. Journal of Theoretical and Applied Information Technology, 95(20), 5552–5561.
Mutiana, L., Diantimala, Y., & Zuraida, Z. (2017). Pengaruh Sistem Pengendalian Intern, Teknologi Informasi, Kualitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan (Studi Pada Satker Di Lingkungan Kementerian Agama Kabupaten Aceh Utara). Jurnal Perspektif Ekonomi Darussalam, 3(2), 151–167. https://doi.org/10.24815/jped.v3i2.8228
Nurlis. (2018). The effect of the government accounting standards implementation and apparatus competency on the quality of the local government financial reporting:Case study at Klaten district government. Research Journal of Finance and Accounting, 9(8), 63–69. www.iiste.org
Pujanira, P., & Taman, A. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Diy. Nominal, Barometer Penelitian Akuntansi Dan Manajemen, 6(2). https://doi.org/10.21831/nominal.v6i2.16643
Putra, W. E. (2017). Analisis Faktor - Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Kota Jambi). Jurnal Penelitian Akuntansi Terpadu, 10(2), 282–293. https://doi.org/10.35448/jrat.v10i2.4259
Sari, N. Z. M., & Rina Novianty Ariawaty, R. (2019). Management information system influenced by competence of human resources employee of civil apparatus (Asn) West Java. International Journal of Scientific and Technology Research, 8(10), 1019–1021.
Setiawan, I. W. N. (2017). Pengaruh Akuntansi Berbasis Akrual, Sistem Pengendalian Intern Dan Motivasi Kerja Pada Kualitas Laporan Keuangan. E-Jurnal Akuntansi, 21(1), 671–700.
Shintia, C. I. A. P., & Erawati, N. M. A. (2017). Pengaruh Kualitas SDM, Pemanfaatan Sistem Informasi, Pengendalian Intern dan Komitmen Organisasi Pada Kualitas Laporan Keuangan. E-Jurnal Akuntansi, 21(2), 1186–1205. https://doi.org/10.24843/EJA.2017.v21.i02.p12
Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795–802. https://doi.org/10.13106/jafeb.2020.vol7.n10.795
Sutaryo, Naviantia, I. A., & Muhtar. (2020). Audit opinion on government financial report: Evidence from local governments in Indonesia. International Journal of Economics and Management, 14(1), 129–144.
Swastika, I. B. P. J., & Sari Widhiyani, N. L. (2020). Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana. E-Jurnal Akuntansi, 30(11), 2724. https://doi.org/10.24843/eja.2020.v30.i11.p02
Tampubolon, F. M., & Basid, A. (2019). Pengaruh Komitmen Organisasi, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah. Oikos: Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, 3(1), 55–65. https://doi.org/10.23969/oikos.v3i1.1415
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.
Wijayanti, R. (2017). Pengaruh kompetensi SDM dan implementasi akuntansi akrual terhadap kualitas laporan keuangan daerah. Jurnal Ilmu Dan Penelitian Akuntansi Volume 6,Nomor 3,Maret 2017, 6, 18.
Yahya, I., Hasibuan, R. P. S., Torong, Z. B., & Muda, I. (2018). Factors that influence success implementation of government accounting standard (SAP) based on acrual in the government of the districts/cities in North Sumatera Province. Journal of Management Information and Decision Science, 21(1), 1–14.
Published
2022-11-26
How to Cite
GARINI, Made Putri Ardia; ERAWATI, Ni Made Adi.
Kualitas Laporan Keuangan Pemerintah Daerah.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3255-3271, nov. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85975>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i11.p05.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
