Analysis of Factors Affecting The Quality of Local Government Financial Reports (Study on Wonogiri Regency Regional Apparatus Organization)
Abstract
This study aims to examine the effect of human resource capacity, application of government accounting standards, utilization of information technology, internal control systems, and local financial supervision on the quality of local government financial reports. This research is quantitative with primary data sources in the form of questionnaires. The population includes all employees in 25 Regional Apparatus Organizations (OPD) of Wonogiri Regency. The sampling technique used purposive sampling so that a sample of 80 OPD employees was obtained. The data analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that human resource capacity, application of government accounting standards, utilization of information technology, internal control systems, and local financial supervision have a positive effect on the quality of local government financial reports.
References
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https://wonogirikab.go.id
Ikriyati, T., & Aprila, N. (2019). The Effect of Implementation of Government Accounting Standards, Implementation of Regional Management Information Systems, and Government Internal Control Systems on the Quality of Seluma Regency Local Government Financial Statements. Journal of Accounting, 9(2), 131-140. https://doi.org/10.33369/j.akuntansi.9.2.131-140.
Jatmiko, B., Irawan, D., Machmuddah, Z., & Laras, T. (2020). Factors Affecting Regional Government Financial Statements: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(32), 89-100. https://doi.org/10.36941/ajis-2020-0026.
Jauhari, H., Hazisma, S., & Dewata, E. (2021). The Effect of Regional Financial Accounting Systems and Government Accounting Standards on the Quality of Local Government Financial Statements. Journal of Accounting Scientific Studies, 8(1), 104-121.
Lestari, N. L. W. T., & Dewi, N. N. S. R. T. (2020). The Effect of Accounting Understanding, Utilization of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements. KRISNA Journal: Collection of Accounting Research, 11(2), 170-178.
Mahardini, N. Y., & Miranti, A. (2018). The Impact of the Implementation of Government Accounting Standards and Human Resource Competencies on the Quality of Banten Provincial Government Financial Statements for the 2015 Fiscal Year. Journal of Accounting, 5(1), 22-32. https://doi.org/10.30656/jak.v5i1.500.
Pilander, S. M., Saerang, D. P. E., & Gamaliel, H. (2018). The Effect of Implementation of Government Accounting Standards, Internal Control Systems, Human Resource Competencies and Information Technology Utilization on the Quality of Financial Statements at the Kotamobagu City Government. Goodwill Journal of Accounting and Auditing Research, 9(2), 128-139.
Pujanira, P., & Taman, A. (2017). The Effect of Human Resource Competencies, Implementation of Government Accounting Standards, and Implementation of Regional Financial Accounting Systems on the Quality of Financial Statements of the Regional Government of DIY Province. Nomial Journal. 6(4), 14-28.
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Ridzal, N. A., Sujana, I. W., & Malik, E. (2022). The Effect of Human Resources Capacity, Information Technology Utilization and Government Internal Control System on the Quality of Financial Statements of the Regional Government of South Buton Regency. Owner: Accounting Research & Journal, 6(3), 3094-3104. https://doi.org/10.33395/owner.v6i3.882.
Shofa, A., Wafirotin, K. Z., & Wijayanti, I. (2022). The Effect of Human Resources Quality, Information Technology Utilization and Internal Control Systems on the Quality of Financial Statements. ISOQUANT: Journal of Economics, Management and Accounting, 6(1), 128-144.
Sugiyono. (2017). No Title. In Qualitative, Quantitative and R&D Research Methods. Bandung: Alfabeta.
Tampubolon, F. M., & Basid, A. (2019). The Effect of Organizational Commitment, Human Resource Competencies and Information Technology Utilization on the Quality of Local Government Financial Statements (Empirical Study on Local Governments in the DKI Jakarta Province Region). Oikos: Journal of Economic Education and Economics Studies, 3(1), 55-65.
Wulandari, D. R., & Octaviani, A. (2020). Implementation of Accounting Information Systems, Government Accounting Standards, Internal Control Systems on the Quality of Financial Statements. Actual: Journal of Accounting and Financial, 5(1), 1-12.
Yanti, N. S., Made, A., & Setiyowati, S. W. (2020). The Effect of Implementation of Government Accounting Standards, Utilization of Accounting Information Systems, and Financial Supervision on the Quality of Local Government Financial Statements (Empirical Study on OPD Malang City). Journal of Accounting Student Research (JRMA), 8(1), 1-8.
Yuesti, A., Adnyana, I. M. D., & Pramesti, I. G. A. A. (2020). Management Information Systems And The Quality Of Financial Statements In Local Government. Journal of Public Affairs, 1-7. https://doi.org/10.1002/pa.2462.
Yusriwarti, & Susanti, N. (2022). The Effect of Accrual-Based Government Accounting Standards Implementation, Internal Control System and Work Motivation on the Quality of Regional Financial Reports (Case Study at the Inhil Regency Regional Apparatus Organization). Journal of Accounting and Finance, 11(1), 34-44.
Aziyah, W., & Yanto, H. (2022). The Effect of Internal Control System and Organizational Commitment on the Quality of Local Government Financial Statements with Human Resource Competence as a Moderating Variable. Owner: Accounting Research & Journal, 6(1), 977-989.
Azlan, M., Herwanti, T., & Pituringsih, E. (2015). The Effect of Human Resources Quality, Information Technology Utilization, Internal Accounting Control, and Regional Financial Supervision on the Reliability of Regional Financial Statements at SKPD of East Lombok Regency Government. Journal of Actual Accounting, 3(2), 188-198.
Bawono, I. R., Suroso, A., & Yuniarso, G. P. (2021). Assessing the Effect of The Factors that Influence Financial Reporting Information Quality. AKRUAL: Journal of Accounting, 12(2), 107-116. https://doi.org/10.26740/jaj.v12n2.p107-116.
Bonai, Y. F., Falah, S., & Daat, S. C. (2019). The Effect of Human Resources Capacity and the Role of Internal Auditors on the Quality of the Financial Statements of the Regional Government of Waropen Regency. Journal of Accounting, Audit & Assets, 2(1), 1-25.
Dewi, N. W. L., & Rini, I. G. A. I. S. (2018). The Effect of Financial Supervision, Human Resources, Information Technology, and Internal Control on the Information Value of Tabanan Regency Local Government Financial Reporting. KRISNA Journal: Collection of Accounting Research, 10(1), 63-69.
Donaldson, L., & Davis, J. H. (1991). Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49-64. https://doi.org/10.1177/031289629101600103.
Handayani, F., Sari, D. M., & Yuniarti, A. (2022). Factors Affecting the Quality of Information on Financial Statements of the Regional Government of West Aceh Regency. JIAK: Scientific Journal of Accounting and Finance, 11(1), 9-20. https://doi.org/10.52490/j-iscan.v3i1.1147.
Hartono, & Ramdany. (2020). The Effect of SAP, Internal Control and HR Competence on the Quality of Financial Statements. Journal of Accounting, 9(1), 14-23.
https://wonogirikab.go.id
Ikriyati, T., & Aprila, N. (2019). The Effect of Implementation of Government Accounting Standards, Implementation of Regional Management Information Systems, and Government Internal Control Systems on the Quality of Seluma Regency Local Government Financial Statements. Journal of Accounting, 9(2), 131-140. https://doi.org/10.33369/j.akuntansi.9.2.131-140.
Jatmiko, B., Irawan, D., Machmuddah, Z., & Laras, T. (2020). Factors Affecting Regional Government Financial Statements: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(32), 89-100. https://doi.org/10.36941/ajis-2020-0026.
Jauhari, H., Hazisma, S., & Dewata, E. (2021). The Effect of Regional Financial Accounting Systems and Government Accounting Standards on the Quality of Local Government Financial Statements. Journal of Accounting Scientific Studies, 8(1), 104-121.
Lestari, N. L. W. T., & Dewi, N. N. S. R. T. (2020). The Effect of Accounting Understanding, Utilization of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements. KRISNA Journal: Collection of Accounting Research, 11(2), 170-178.
Mahardini, N. Y., & Miranti, A. (2018). The Impact of the Implementation of Government Accounting Standards and Human Resource Competencies on the Quality of Banten Provincial Government Financial Statements for the 2015 Fiscal Year. Journal of Accounting, 5(1), 22-32. https://doi.org/10.30656/jak.v5i1.500.
Pilander, S. M., Saerang, D. P. E., & Gamaliel, H. (2018). The Effect of Implementation of Government Accounting Standards, Internal Control Systems, Human Resource Competencies and Information Technology Utilization on the Quality of Financial Statements at the Kotamobagu City Government. Goodwill Journal of Accounting and Auditing Research, 9(2), 128-139.
Pujanira, P., & Taman, A. (2017). The Effect of Human Resource Competencies, Implementation of Government Accounting Standards, and Implementation of Regional Financial Accounting Systems on the Quality of Financial Statements of the Regional Government of DIY Province. Nomial Journal. 6(4), 14-28.
Putra, G. (2017). The Effect of Financial Accountability, Regional Financial Supervision, and Budget Transparency on Regional Government Financial Management in Indragiri Hulu Regency. JOM Fekon: Online Journal of Students of the Faculty of Economics, Riau University, 4(1), 163-177.
Ridzal, N. A., Sujana, I. W., & Malik, E. (2022). The Effect of Human Resources Capacity, Information Technology Utilization and Government Internal Control System on the Quality of Financial Statements of the Regional Government of South Buton Regency. Owner: Accounting Research & Journal, 6(3), 3094-3104. https://doi.org/10.33395/owner.v6i3.882.
Shofa, A., Wafirotin, K. Z., & Wijayanti, I. (2022). The Effect of Human Resources Quality, Information Technology Utilization and Internal Control Systems on the Quality of Financial Statements. ISOQUANT: Journal of Economics, Management and Accounting, 6(1), 128-144.
Sugiyono. (2017). No Title. In Qualitative, Quantitative and R&D Research Methods. Bandung: Alfabeta.
Tampubolon, F. M., & Basid, A. (2019). The Effect of Organizational Commitment, Human Resource Competencies and Information Technology Utilization on the Quality of Local Government Financial Statements (Empirical Study on Local Governments in the DKI Jakarta Province Region). Oikos: Journal of Economic Education and Economics Studies, 3(1), 55-65.
Wulandari, D. R., & Octaviani, A. (2020). Implementation of Accounting Information Systems, Government Accounting Standards, Internal Control Systems on the Quality of Financial Statements. Actual: Journal of Accounting and Financial, 5(1), 1-12.
Yanti, N. S., Made, A., & Setiyowati, S. W. (2020). The Effect of Implementation of Government Accounting Standards, Utilization of Accounting Information Systems, and Financial Supervision on the Quality of Local Government Financial Statements (Empirical Study on OPD Malang City). Journal of Accounting Student Research (JRMA), 8(1), 1-8.
Yuesti, A., Adnyana, I. M. D., & Pramesti, I. G. A. A. (2020). Management Information Systems And The Quality Of Financial Statements In Local Government. Journal of Public Affairs, 1-7. https://doi.org/10.1002/pa.2462.
Yusriwarti, & Susanti, N. (2022). The Effect of Accrual-Based Government Accounting Standards Implementation, Internal Control System and Work Motivation on the Quality of Regional Financial Reports (Case Study at the Inhil Regency Regional Apparatus Organization). Journal of Accounting and Finance, 11(1), 34-44.
Published
2023-07-26
How to Cite
Rahmayati, A., & Puspitasari, D. A. (2023). Analysis of Factors Affecting The Quality of Local Government Financial Reports (Study on Wonogiri Regency Regional Apparatus Organization). Annual International Conference on Islamic Economics and Business (AICIEB), 3, 142-153. https://doi.org/https://doi.org/10.18326/aicieb.v3i0.494
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