PENGARUH FAKTOR TEKNIS DAN ORGANISASIONAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kementerian Ketenagakerjaan Republik Indonesia)

Abstract

Shortcoming in identifying variables that affect the quality of financial statements and limitation in formulating the policies to solve them are the one of the classical problem faced by the governmental entity in Indonesia. The purpose of this study is to examine and analyze the influence of technical and organizational factors on the quality of financial statements. This will be linked with the decision making process implemented by the management to improve the quality of financial statements. Agency theory perspective is used to interpret the results of this research.The samples of this study consist of 69 officials (minimum echelon IV) that in 2015 or 2014 were actively involved in preparing and presenting financial statements of satuan kerja (satker) at Ministry of Labor in DKI Jakarta and UPTP (vertical office) all around Indonesia. This study uses mixed methods, applying a combination of two approaches (quantitative and qualitative) at the same time with sequential explanatory strategy. SPSS ver. 20 was used to analyze the quantitative data. Content analysis was used to analyze the qualitative data.This study provides evidence that the quality of financial statements is influenced by implementation of Standar Akuntansi Pemerintahan (SAP), reconciliation, and competence of human resources. The results showed that agency theory is very relevant to describe the current condition of governmental accounting and reporting. The policies to improve the quality of financial statements are reactively formulated. They do not have a main focus, roadmap and a grand strategy to solve the problems. Frequently, decision is not made based on scientific studies. The findings also revealed that institutional isomorphism did contribute to the process of preparing and presenting financial statements. The major contribution of this research is to provide an understanding of the factors that affect the quality of financial statements, which in turn could be used to formulate government policy in the future.