Quality Of Government Financial Reports Research Articles

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (STUDI PADA SKPD KOTA BANDUNG)

This research aims to determine the effect of the implementation of government accounting standards, internal control systems, and good governance of government financial reports in SKPD (Regional Work Units) of Bandung City. The research method used in this research is a quantitative method with a descriptive and verification approach, while the data collection technique is carried out by distributing questionnaires to respondents, especially the head of the finance sub-division and finance section staff at SKPD Bandung City, the sample collection technique uses non-probability sampling specifically purposive sampling technique. Based on the calculation results, the coefficient of determination shows that the implementation of government accounting standards, internal control systems, and good governance has a 49% explanation on the quality of government financial reports in SKPD of Bandung City, the remaining 51% is attributed to other variables not examined in this study.

The influence of state-owned property management, the implementation of the State-Owned Property Management Accounting Information System and human resource competency on the quality of government financial reports

This study explores the complex connection between the management of State Property, the utilization of the State Property Accounting Management Information System, the proficiency of personnel, and their combined influence on the accuracy of financial statements in government organizations. This research seeks to investigate the impact of effective State Property management, facilitated by advanced technological systems such as State Property Management and Accounting Information System, and bolstered by skilled human resources, on the dependability and precision of financial reporting in the public sector. The study will analyze scholarly literature and empirical evidence to achieve this objective. By integrating descriptive and verification methodologies, this research study utilizes a quantitative approach to investigate the influence of human resource competence, the administration of State Property, and the implementation of the State Property Accounting Management Information System on the quality of financial statements within government organizations. The variables are operationalized and measured using indicators that pertain to the quality of government financial accounts, management of State Property, implementation of State Property Management and Accounting Information System, and human resource competency. Data is gathered by distributing questionnaires to the personnel of the Regional Office of the National Land Agency of West Java Province. The total population consists of 54 individuals, and a saturated sampling strategy is used. To summarize, this study highlights the significance of efficient management of State Property and the adoption of State Property Management and Accounting Information System in improving the accuracy and reliability of government financial accounts. Nevertheless, a more thorough examination is necessary to ascertain the exact influence of human resource expertise. These findings enhance the existing information on financial management in the public sector and identify areas where government financial reporting standards might be improved.

Pengaruh Sistem Aplikasi Keuangan Tingkat Instansi, Kompetensi Sumber Daya Manusia Aparatur, Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

This research aims to obtain empirical evidence of the influence of SAKTI, SDMA Competency, and SPIP on the Quality of Government Financial Reports. The research was carried out using quantitative methods where the population was Commitment Making Officer (PPK) staff at the Secretariat General (Setjen) of the DPR RI.The PPK staff at the Secretariat General of the DPR RI totals 31 people. This research was carried out by distributing questionnaires via Google Form. The data analysis method uses multiple linear regression. The research results show that the SAKTI, SDMA Competency, and SPIP have a positive effect on the Quality of Government Financial Reports.

Financial Report Quality: The Role of Accrual-Based Government Accounting Standards and H.R. Competency

This study aims to analyze and obtain empirical evidence about the effect of accrual-based government accounting standards and human resource competencies on the quality of government financial reports. Respondents in this study were employees of the financial division of offices in DKI Jakarta. The financial employee research sample is 100 respondents. The analysis technique uses PLS-SEM with the SmartPLS 3.0 program. The results of this study indicate that the competence of human resources influences the application of P.P. No. 71 of 2010 based on accruals and the quality of financial reports. Meanwhile, the application of accrual-based government accounting standards has no effect on the quality of financial reports. The results of this research can be useful for the government as input and consideration in determining policies, especially related to improving the quality of local government financial reporting information and increasing human resource competence, as well as financial accountability.

Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

Analysis of factors affecting the quality of Bintan District government financial reports

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator.
 Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale.
 Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05.
 Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality.
 Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district.
 Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards.
 Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.

PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG

The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports.
 
 Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports

The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence

This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the help of WarpPLS software. The results of this research analysis show empirical evidence that the implementation of local government information systems on the quality of local government financial reports can have a positive effect; on the other hand, human resource competence can moderate the relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area. System information government area own influence positive to quality report finances. Competence source Power man can strengthen influence connection between information systems government area to quality report finance government area.

Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator

Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.

Determinan yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah

The government is required to present quality financial reports as a form of accountability to the public. This study aims to analyze the effects of the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation on the quality of government financial reports. The population in this study were the employees of finance and state property within the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia, totaling 56 peoples. The sampling technique is the census method, in which all members of the population are sampled. The data used in this research is primary data with data collection techniques through questionnaires. The data analysis method used in this research is SEM-PLS by using SmartPLS. The results of this study indicate that the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation each have a positive and significant effect on the quality of government financial report. This shows that increasing the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of will have an impact on improving the quality of government financial report.

Hubungan Sistem Pengendalian Internal Pemerintah, Pemahaman Akuntansi dan Kualitas Laporan Keuangan

This study aims to prove the effect of the government's internal control system, the use of information technology, the quality of human resources, and understanding of accounting on the quality of government financial reports. The sample in this study was the Regional Work Unit (SKPD) in West Cibal District, Manggarai Regency with a total of 60 respondents. The research sample was obtained by snowball sampling technique while data analysis was carried out by using multiple linear regression techniques.The results of this study prove that the government's internal control system affects the quality of financial reports, the use of information technology does not affect the quality of financial reports, the quality of human resources does not affect the quality of financial reports, and understanding of accounting affects the quality of financial reports.

The Effect of Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control Systems On The Quality of Government Financial Reports

In a scientific piece, prior research is crucial. The theory and phenomenon behind therelationship or influence between variables are strengthened through pertinent study. This article analyses research on the impact of accounting knowledge, the use of accounting information systems, and internal control systems on the accuracy of government financial reporting. In order to create hypotheses of effect between factors that might be employed in future study, this article does a literature review. The quality of government financial reports is affected by accounting knowledge, the use of accounting information systems, and internal control systems, as this article demonstrates.

Quality of Indonesia government financial statements

This research aimed to determine the financial accounting system's effect and human resources' value regarding the quality of government financial reports. The method used is descriptive and verification of several methods. The unit of analysis is the local government apparatus, and then the observation unit of the regional government agencies. The data processing method uses SEM, and the data used is the primary data. The results indicate an effect of the applicable financial accounting system and the quality of human resources on the value of government financial reports. The result shows that an optimal financial accounting system and competent human resources can influence quality financial reports. This research is expected to be valid for local governments in making decisions to realize effective and efficient financial reporting management.

Determinant of the Quality of Government Financial Reports: Survey at BLU BPSDM Ministry of Transportation

The purpose of this study is to determine the factors that affect the quality of government finances, especially for the BLU satker at the Ministry of Transportation. A questionnaire was used for data collection with the help of state civil servants as respondents who carry out the duties and functions of financial management and reporting. The Structural Equation Model was adopted with Partial Least Square. The results of the study revealed that the application of SAP has a significant positive effect on the Quality of Financial Statements. The implementation of the Internal Control System has a significant positive effect on the Quality of Financial Reports. The effectiveness of the Internal Audit Unit has a significant positive effect on the Quality of Financial.

Empirical evidence of management control system in the emerging market

This study reviews and evaluate the development of management control system (MCS) research, specifically in Indonesia. A control system is one of the most critical things for organizations to achieve their goals (Grabner & Moers, 2013). A management accounting system is part of the organizational control system, which is important in providing information to assist managers in controlling their activities and reducing environmental uncertainty to achieve organizational goals. We conducted a mapping of research on MCSs published in various journals indexed by Sinta 2 in Indonesia. This study reveals that the direction of MCS research during 2000–2022 in Indonesia predominantly focused on organizational performance, business unit performance, management accounting practices, and quality of government financial reports. It is expected that future studies explore these areas more, and expand to other aspects such as conducting cross-country studies on MCS to get international insight into how MCSs work in micro, small and medium enterprises (MSMEs) is another interesting area.

DETERMINASI KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KABUPATEN KARANGASEM

This study aims to analyze the effect of accounting understanding, the use of accounting information system technology, the effectiveness of the application of accrual-based government accounting standards on the quality of government financial reports in Karangasem Regency. As an illustration, the population is employees of Regional Apparatus Organizations (OPD) in Karangasem Regency, totaling 41 OPD consisting of regional secretariats, DPRD secretariats, regional inspectors, hospitals, 24 offices, 5 agencies, 8 sub-districts with a total sample of 95 people consisting of 41 Financial Administration Officers (PPK), 41 financial information system operators and 13 BPKAD staff. The data collection method used in this research is through the distribution of questionnaires/questionnaires. The data analysis technique in this research is quantitative statistical analysis using multiple linear regression model which is completed with SPSS. The results of hypothesis testing show that: 1). Accounting understanding has a positive and significant influence on the quality of the Karangasem Regency government's financial statements. This means that the better the employee's understanding of the accounting process, the quality of the resulting financial statements will increase. 2). The use of accounting information system technology has a positive and significant impact on the quality of the Karangasem Regency Government's financial reports. This means that the better the utilization and use of accounting information systems and information technology in the process of preparing financial statements, the better the quality of the financial reports produced. and 3). The effectiveness of the application of accrual-based government accounting standards has a positive and significant effect on the quality of the Karangasem Regency Government's financial reports. The application of good and consistent accounting standards will have an impact on improving the quality of financial reports and errors in the presentation of financial statements can be avoided

Analysis of The Occurrence of repeated BPK Audit Findings in The Financial Statements of a Government Institution

One tangible manifestation of the implementation of transparency and accountability of government institutions is through the preparation of relevant and reliable government financial reports. To ensure the quality of Government Financial Reports, the State Audit Board (BPK/Badan Pemeriksa Keuangan) audits related to state financial accountability are carried out in order to provide an opinion on the fairness of the information presented in the government's financial statements. Based on the results of BPK audits on government institution, there are still repeated findings, namely findings with the same problems and repeated from year to year. This study aims to determine the factors that cause repeated findings in BPK audit results and propose appropriate strategies to prevent the occurrence of repeated findings. The research technique used is qualitative, with data collection through literature study, data observation of BPK audit results and interviews. Interviews will be conducted with internal parties such as financial managers, asset managers, commitment makers, and internal auditors. In addition, interviews will also be conducted with external parties, namely the BPK auditors. The results showed that the causes of repeated findings were due to man, budget, organization, technology, regulatation factors and internal control factors.

Internal Factor of Systemamtic Risk Model With Information Technology As Intervening Variables to Increasing Quality of Government Financial Reports In Indonesia: Actual Case From Riau Island Province

For the realization of the vision and mission of the Riau Islands Provincial Government, improving the competence of human resources in employees is an important aspect. Human Resources is the most important asset in the company. However, in practice it is not easy for organizations to make HR as a useful asset. Organizations need to implement a competency-based HR system to eliminate conflicts between organizations and employees, because in modern management philosophy, employees are human beings who have needs, expectations that need to be heard along with potential and competencies that can be developed to achieve organizational performance and performance. The purpose of this study was to determine the direct and indirect effect of the variable competence of human resources, job relevant information and financial planning on the quality of financial reports as well as through information technology. This study uses primary data derived from questionnaires and secondary data obtained from books and related literature. The data analysis technique uses the SEM version 3.0 tool. As for the results of this study, there is a direct influence of the Financial Planning variable on the Information Technology variable having a positive path coefficient. The direct influence of the Financial Planning variable on the Financial Statement Quality variable has a positive path coefficient. The direct influence of the Information Technology variable on the Financial Statement Quality variable has a path coefficient of positive. The direct influence of the Human Resources Competency variable on the Information Technology variable has a positive path coefficient. The direct influence of the Human Resources Competency variable on the Financial Statement Quality variable has a positive path coefficient. Variable direct effect Job Relevant Information on Information Technology variables has a path coefficient of positive. The direct influence of the Job Relevant Information variable on the Financial Statement Quality variable has a positive path coefficient.

Pengaruh Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintah Dengan Intervening Pencegahan Fraud

This study aims to determine the effect of human resource competence on the quality of government financial reports with fraud prevention as an intervening variable. The approach in this research is quantitative with the expost facto method. The data in this study are primary data through a questionnaire. The data analysis used is descriptive analysis and inferential analysis (SEM PLS). The results of this study indicate that (1) Human Resource Competence has a positive but not significant effect on Fraud Prevention. (2) Human Resource Competence has a positive and significant impact on the Quality of Government Financial Reports. (3) Fraud Prevention has a positive and significant effect on the Quality of Government Financial Reports. (4) Competence of Human Resources through Fraud Prevention has a positive but not significant effect on the Quality of Government Financial Reports.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH

The study aims to determine the effect of the Agency Level Financial Application System (SAKTI), the competence of Human Resources (SDM), Internal Control (PI) on the Quality of Government Financial Reports (KLKP). This study uses a quantitative approach. Data was collected through questionnaires from 92 respondents to the SAKTI application operator at the Directorate General of Treasury's work unit, Ministry of Finance. Data analysis using SmartPLS. The results showed that the implementation of SAKTI and PI had a significant effect on KLKP, while SDM competencies had no effect on KLKP. This research is limited to conduct within the work unit of the Directorate General of Treasury on the island of Java.