Regional Statements Research Articles

Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan di Badan Keuangan Pemerintah Daerah Provinsi Gorontalo

The financial statements of regional governments play a crucial role in creating accountability for local governments. Therefore, high-quality regional financial statements are needed as they can serve as a reference for policy-making and have a high level of quality for their users. This research aims to determine the influence of human resource competence on the quality of financial statements. This research employs descriptive quantitative. The sampling technique employed is purposive sampling. This research uses primary data collected by distributing questionnaires to 40 respondents involved in statement management. The data analysis technique used is simple linear regression analysis. The results indicate that human resource competence has a positive and significant influence on the quality of financial statements at the Regional Financial Agency of Gorontalo Province.

Pengaruh Penerapan Sistem Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah: Studi Kasus pada Badan Keuangan dan Aset Daerah Kabupaten Gorontalo

Regional government financial statements play a crucial role in developing regional government accountability. Thus, it must be quality as it will determine its possibility to be a reference of policy-making and beneficial for its users. This research aims to determine the influence of implementing an accounting system and human resource competency on the quality of regional financial statements at the Regional Financial and Asset Agency of Gorontalo Regency. This research uses a descriptive quantitative. The samples were determined through purposive sampling. This research uses primary data by distributing questionnaires to 41 respondents who manage financial statements. Then, the data are analyzed using multiple linear regression. The results showed that 1) the accounting system has a positive and significant influence on the quality of financial statement, 2) human resource competence has a positive and insignificant influence on the quality of financial statement, and 3) the accounting system and human resource competence simultaneously have a significant influence on the quality of financial statement at the Gorontalo Regency Regional Financial and Asset Agency.

The Effect Of SAKD Implementation, Organizational Commitment, Accounting Internal Control and The Use Of Information Technology On The Quality Of Government Financial Statements Batanghari Regency Area

This study aims to determine the effect of the application of the regional financial accounting system (SAKD), organizational commitment, internal accounting control, the use of information technology, and the organization of regional equipment (OPD) on the quality of financial statements produced by the local government of Batanghari Regency. This study adopts a quantitative approach method that focuses on numerical analysis to prove the hypothesis of the sample studied. In order to obtain relevant data, researchers used primary data collection techniques by applying three methods, namely questionnaires, interviews, and literature studies, a sample of 39 respondents filled out the questionnaire used to obtain primary data in this study which was then analyzed with SPSS version 25 with multiple linear regression analysis methods. The results showed that the variables of the Regional Financial Accounting System worth 4.554 > 2.032 at a sig of 0.000 < 0.05 which can be concluded affect the quality of the results of regional financial statements as a whole. Organizational Commitment Variable of 3.360 > 2.032 at GIS of 0.002 < 0.05 which explains that the quality of financial statements is affected partially or in whole. Internal Control Accounting variables of -1.154 < 2.032, at a GIS of 0.257 > 0.05, which can be concluded do not have a real influence on the quality of financial statement results. The variable of Information Technology Utilization is valued at 2.236 > 2.032, at a GIS of 0.024 < 0.05, which can be concluded to partially affect the quality of the financial statements produced.

Analysis of The Effect of Internal Control, The Quality of Human Resources and The Application of Accrual Basis on The Quality of Financial Statements in The Regional Government of Papua Province

This study aims to simultaneously analyze the effect of internal control, the quality of human resources, and the application of accrual bases on the quality of financial statements. This research uses a quantitative approach with a descriptive research paradigm, which emphasizes measuring research variables with numbers and conducting data analysis with statistical procedures. The purpose of this descriptive research is to test hypotheses or answer questions related to the current status of the subject under study, which can involve individuals, organizations, industries, or other perspectives. The results showed that internal control, the quality of human resources, and the application of accrual basis together have a significant positive effect on the quality of regional financial statements. Therefore, optimizing internal supervision, increasing the competence of human resources in accounting or finance, and implementing an accrual basis in each OPD in Papua Province can simultaneously improve the quality of local government financial statements.

The effect of use of information technology, human resource competency and internal control systems on the quality of regional financial reports (Study on Bangkalan Regency Regional Apparatur Organizations)

The quality of financial statements is said to be good if in the report the information presented can be understood and meet the needs of its users in decision making, does not provide a distorted understanding, and also material errors, but presents reliable financial statements, so that from previous periods the financial statements can be compared clearly and accurately. The purpose of this study is to examine the influence of variables in the use of information technology, human resources and internal control systems on the quality of regional financial statements. The population in this study was 9,494 government devices located in 33 Regional Apparatur Organizations of Bangkalan Regency. The sampling technique uses purposive sampling technique, so that a sample of 99 respondents is obtained, which will be given a questionnaire to be filled out. The data analysis technique uses multiple linear regreation analysis. The results of this study prove that partially the use of information technology and internal control systems has a significant effect on the quality of regional financial statements. Meanwhile, human resources do not affect the quality of regional financial statements. The results of simultaneous analysis show that the use of information technology, human resources and internal control systems has a significant effect on the quality of regional financial statements.

Revealing Good Governance in Regional Financial Reporting (Case Study on Banyuwangi Regency Government)

This study aims to determine the factors in the implementation of governance of Banyuwangi Regency so that a Reasonable Without Exception (WTP) regional financial report is obtained. This study used qualitative research methods with a focus on phenomology. Data collection through literature studies, interviews, and surveys within the scope of the Banyuwangi Regency Government. Primary data were obtained from interviews and surveys, while secondary data were obtained from literature reviews. Data analysis using interactive analysis methods. The results of the study found that leaders have a very important role in government. The leadership style applied is able to build a conducive work environment. In addition, leaders are able to motivate employees to increase performance effectiveness and productivity. This has an impact on the quality of the regional financial statements produced.

Apakah Determinan dari Pengungkapan Laporan Keuangan Kawasan Strategis Nasional Gerbangkertasusila Via Internet?

The purpose of this research is as an effort to inspect the relationship between Disclosure of Local Government Financial Statements Via the Internet which is a dependent variable with independent variables, namely Regional Expenditure, Regional Wealth and Regional Prosperity using quantitative research methods. This research used secondary data with a total sample of 36 financial reports from six national strategic areas for six periods. Based on the results of testing the relationship between these variables, it was found that regional wealth has an influence on the disclosure of regional financial statements, while regional expenditure and original income do not have a direct impact on the disclosure of regional financial statements. In this study, it was also found that the completeness and ease of accessing financial statements in the Gerbangkertosusilo area was still inadequate and maximal.
 Keywords: Disclosure of Financial Statements via the Internet, Regional Expenditure, Regional Wealth and Regional Prosperity, Gerbangkertosusila

Influence of Regional Financial Management Aspect on Regional Financial Management Transparency: Case Study in SKPD, Buton Selatan District

This research aimed to assess the impact of regional financial statement presentation, accessibility of regional financial statements, internal control, the implementation of performance-based budgeting, and the implementation of accrual-based government accounting standards on the transparency of regional financial management. Data for this research were collected through a survey using questionnaires. The study population consisted of all employees in the Regional Work Units (SKPD) of the city of Yogyakarta. The sampling technique employed a nonprobability sampling method known as purposive sampling. The sample comprised structural officers and employees/staff responsible for accounting/administrative financial functions, each with a minimum of one year of experience in each SKPD in Buton Selatan. A total of 77 questionnaires were processed for analysis. Data analysis involved multiple linear regression. The results of the regression analysis indicated that regional financial statement presentation had no significant effect on the transparency of regional financial management. In contrast, the accessibility of regional financial statements was found to have a significant positive effect on transparency. Additionally, internal control was not found to have a significant impact on transparency, nor did the implementation of performance-based budgeting. However, the implementation of accrual-based government accounting standards was found to have a significant positive effect on the transparency of regional financial management.

PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS PENGAUDITAN LAPORAN KEUANGAN DAERAH

This study aims to determine the effect of auditor professionalism and profesional ethics on the materiality level of regional financial reports at the Inspectorate of Central Kalimantan Province. This research is a quantitative research, namely by presenting the results of the study in the form numbers which are then explained and interpreted in a description in order to test the hypothesis. The subjects in this study were internal auditors who worked at the Inspectorate of Central Kalimantan Province. The data used in this study are primary data obtained from respondents who filled out the questionnaire. The tools used in this research are descriptive statistics and multiple linear regression. Based on the results of the analysis, it is known that: 1) the professionalism of the auditors has a positive effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 2) professional ethics has a positive and significant effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 3) simultaneously the professionalism of auditors and professional ethics have a positive and significant effect on the level of materiality in the auditing of regional financial statements in Central Kalimantan Province.

ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS

This study aims to determine the effect of the effectiveness of the internal control system, the application of accounting information systems, and the competence of human resources on the implementation of good governance and its impact on the quality of regional financial statements. This research was conducted at the Regional Organization (OPD) in South Tangerang City using the purposive sampling method and conducted a survey of 30 OPD as a research sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method uses descriptive statistical analysis using SEM PLS as an analytical tool in this study. The results showed that: the effectiveness of the internal control system has a positive and significant effect on good governance, the application of the accounting information system does not have a significant effect on good governance, Human resource competence does not have a significant effect on good governance, the effectiveness of internal control does not have a significant effect on the quality of financial statements, the establishment of accounting information systems has no significant effect on financial statements, human resource competence has no significant effect on financial statements, and good governance has a positive and significant impact on the quality of financial statements.

Quality of Financial Statements on Decision Usefulness Regional Financial Statements Using the Report Information System Regional Finance as Moderating Variable

This study examines and analyzes the influence of the quality of local government financial reports on the decision usefulness of local government financial statements. The use of regional financial report information systems can moderate the influence of the quality of local government financial reports on the decision usefulness of local government financial statements. This research method data analysis using validation and reliability tests and multiple linear regression analysis to determine the effect of the independent variables supervisor support, training, clarity of purpose, and performance expectations on the dependent variable benefits of accrual-based regional financial accounting systems. Moderating variables are variables that affect (strengthen or weaken the relationship) the independent variable and the dependent variable and test the effect of the moderating variable using the interaction test, namely Moderated Regression Analysis (MRA).

Transparency and accountability of regional financial management: Accessibility of financial statements as a moderation

This study aims to provide empirical evidence of the influence of the Presentation of regional financial statements and regional financial accounting systems on the transparency and accountability of regional financial management, with the accessibility of financial statements as a moderation. The reason for this research is an employee who works in the finance department at a regional apparatus organization in Ternate City. The respondents in this study were employees who worked in the finance department, which totaled 67 respondents. The Sampling technique uses proportional random sampling. The data analysis model used to test and analyze the variables in this study uses multiple linear regression and Moderate Regression Analysis (MRA) to test research hypotheses with the help of the SPSS program. The results showed that the variables of the Presentation of regional financial statements and variables of regional financial accounting systems influenced the transparency and accountability of regional financial statements. The result found that the accessibility of regional financial statements could not moderate the influence of the Presentation of regional financial statements and the regional financial accounting system on the transparency and accountability of regional financial management.

Which Local Government Financial Management is More Qualified, Jakarta or Surabaya?

This study aims to describe and analyze descriptively with a regional financial statement analysis approach. The outline of the purpose of this study is to determine and compare the superiority of regional financial management performance of DKI Jakarta Provincial Government and City Government in terms of 1) regional financial independence ratio, 2) effectiveness ratio, 3) efficiency ratio, 4) harmony ratio and 5) growth ratio. The results of the analysis show that the financial performance for Independence shows a score of 22 while the Regional Government of Surabaya is only 13. The activity ratio shows that the Regional Government of Surabaya is better than the Regional Government of DKI Jakarta with a score of 29 versus 19. For efficiency in using finance, the Regional Government of DKI Jakarta is better than Surabaya with a ratio of 17. comparison 9. Meanwhile, the compatibility ratio shows that the local government of Surabaya is much better than DKI Jakarta with a comparison of 25:13 and from a growth perspective, it shows that the growth in five years of the local government of Surabaya is far above the regional government of DKI Jakarta

The Influence of Accounting Information Systems and Internal Control on the Quality Of Regional Financial Statements in the Government of Bondowoso District

The Influence of Accounting Information Systems and Internal Control on the Quality Of Regional Financial Statements in the Government of Bondowoso District

PENGARUH KUALITAS SDM, SIPKD, AUDIT INTERNAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMPROV BALI

Central and local governments have implemented public accountability in response to the growing public demand for good local government. Human resource quality, regional financial information systems (SIPKD), and the role of internal audit are all examined in this study to see if they affect regional financial reporting in Bali. The entire Bali Provincial Government Work Unit was used as the study's sample. Purposive sampling and multiple linear regression analysis techniques were used to select 140 participants for this study. This study found that the Quality of Human Resources had a positive and statistically significant impact on the Regional Financial Report Accountability metric. For the Regional Financial Report Accountability variable, the Regional Financial Management Information System (SIPKD) had a positive and statistically significant impact An important contribution to the Accountability of Regional Financial Statements was made by Internal Audit. Regulations and policies relating to the accountability of financial statements can take into account the findings of this research.

Evaluasi Penyajian Laporan Keuangan Daerah Berbasis Akrual Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Lampung Timur

This study aimed to determine the accrual accounting presentation of regional financial statements for the East Lampung Regency Financial and Asset Management. Data is obtained from observations, documents and face-to-face interviews of all BPKAD activities or activities, East Lampung Regency. Research data analysis was performed using Miles and Huberman model data analysis, namely data reduction, data visualization and conclusion drawing/verification. The results show that the East Lampung Government has presented 7 (seven) main elements of financial statements, which are reports on budget performance, reports on changes in budget balance, balance sheets. accounting balance sheet, the statement of operations, the statement of cash flows, the statement of changes in equity, and the notes to the financial statements (which are not separate from these financial statements). The implementation of regional financial management in East Lampung Regency Government refers to the government accounting standards (SAP) based on accrual accounting. Keywords: Presentation, Regional Financial Statements, Accruals

Factors Affecting Disclosure of Internet Financial Reporting in The Government of The Bangka Belitung Islands

This study aims to examine the disclosure of regional financial statements in terms of political competition, government complexity and level of financial dependence. The research conducted is an empirical study. Empirical studies were conducted using secondary data obtained from observations. The research subjects are districts and cities in the province of the islands of Bangka Belitung, totaling 6 districts and 1 city. The object of research is the size, wealth, complexity, regional dependence and political competition on the disclosure of Internet Financial Reporting. The population of this study is all regencies and cities in the Province of the Bangka Belitung Islands from 2017 to 2020. The sample used in this study is a saturated sample where all members of the population are used as samples. The results show that the size of the local government does not affect the disclosure of internet financial reporting, the wealth of the local government has an effect on the disclosure of internet financial reporting, political competition has no effect on the disclosure of internet financial reporting and regional complexity has no effect on the disclosure of internet financial reporting.

Pengaruh Sosioekonomi terhadap Tingkat Kepatuhan Pengungkapan Laporan Keuangan di Pemerintahan Provinsi Sumatra Barat

The purpose of this study is to identify socio-economic factors on the level of compliance with financial statement disclosures in the West Sumatra Provincial Government. In particular, this study examines the effect of regional independence, Prosperity level, and region's size on the level of compliance with the disclosure of regional government financial statements. The unit of analysis in this study is the regional government of West Sumatra, totaling 19 cities/districts in 2018-2020. The results of this study indicate an influence of regional independence, level of welfare, and regional size on the compliance of regional financial statement disclosures in city/district governments in West Sumatra. These results indicate that the socioeconomic factors can be used as a benchmark for disclosure compliance with local government accounting practices.

Analisis Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Kabupaten Tegal Periode 2016-2019

<em>This study aims to obtain the level of financial performance of the Government of Tegal Regency, Central Java Province. The sample used is the 2016-2019 Tegal Regency Budget Realization Report. The analysis technique used uses five different ratios, namely the ratio of regional financial independence, effectiveness ratio, growth ratio, harmony ratio, and fiscal decentralization ratio. The data collection technique was carried out by taking the data on the BPS (Central Bureau of Statistics) Tegal Regency website. The results show that the ratio of regional financial independence in the regional financial statements of Tegal Regency has an instructive pattern, while the effectiveness ratio is in the ineffective area. Other results show that the growth ratio is fluctuating, the compatibility ratio is in an unbalanced condition, and the ratio of fiscal decentralization is in a low category.</em>

The Effectiveness of the Role of Internal Control System in the Preparation of Regional Financial Statements

The existence of regional autonomy supports changes in various sectors, including changes in financial management. This is evidenced by the birth of three packages of laws in the field of state finance, namely: Law Number 17 of 2003 concerning State Finance; Law Number 1 of 2004 concerning the State Treasury; and Law Number 15 of 2004 concerning Examination of the Management and Accountability of State Finances. These three packages of laws regulate the management of state finances more democratically and regulate sanctions for managers of state finances. To support the implementation of regional autonomy in financial management, it is necessary to anticipate deviations in the preparation of financial statements. This study aimed to analyze the Effectiveness of the Role of the Internal Control System in the Preparation of Regional Financial Reports. The research approach is a descriptive qualitative approach. The method of analysis uses a literature study. The study results on the Effectiveness of the Role of the Internal Control System in the Preparation of Regional Financial Reports indicate that the internal control system has an effective role in preparing regional financial reports. But this internal control system cannot be said to be perfect. The internal control system still has limitations because this control system is a form of prevention, reduction, improvement of deviations.