Determinants of the Financial Statements Quality of the Ministry at the State Treasure Services Office
Keywords:
quality of financial reports, competence of human resources, utilization of information technology, reconciliation processAbstract
This study aims to examine and analyze the effect of HR competence, the use of information technology, and the reconciliation process on the quality of financial reports, to examine and analyze the influence of HR competence to the use of information technology, and to examine and analyze the effect of HR competence on the reconciliation process. Methods of data collection using a questionnaire. The research population is all financial managers and financial statement preparers who are involved and responsible for the reconciliation process and the preparation of financial reports in the work units within the KPPN Denpasar, KPPN Singaraja, and KPPN Amlapura as many as 668 people. The number of research samples was 250 people who were selected using the Slovin formula. The results showed that HR competence, utilization of information technology, and the reconciliation process had a significant positive effect on the quality of financial reports, HR competence had a significant positive effect on the use of information technology, and HR competence had a significant positive effect on the reconciliation process.References
Abdullah, Syukriy, Nadirsyah, dan Kuasa. 2016. Pengaruh Kompetensi Pejabat Pengelola Keuangan, Regulasi, Pengawasan Keuangan Daerah terhadap Kualitas Laporan Keuangan SKPD di Lingkungan Pemerintah Kabupaten Simeulue. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala Volume 5, No 2, Mei 2016, page 47-56
Agung, Tut Madiguna, dan Gayatri. 2018. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem. Scopus. DOI: 10.24843/EJA.2018.v23.i02.p17 : 1253-1276
Amaliyah, Angguliyah Rizqi, Gaguk Apriyanto, dan Sihwahjoeni. 2019. The Effect of Competence Financial Manager, Internal Control System, and Utilization of Technology Information on the Quality of Financial Report (A Study on Credit Unions In The Kepanjen District). Scopus. DOI: 10.7176/RJFA/10-4- 12
Dubois, D. D., Rothwell, W. J., Stern, D. J., & Kemp, L. K. 2004. Competency-Based Human Resource Management. Mountain View, California: Davies-Black Publishing
Hamidi, M. Luthfi. 2016. Jejak-Jejak Ekonomi Syariah. Jakarta: Senayan Abadi Publishing
Haryati, Tri. 2016. Anteseden Kualitas Laporan Keuangan Pemerintah Daerah. Indonesian Treasury Review. Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 1 No.3. 2016. Hal.1-18
Hasanudin, Agus Ismaya. 2018. Teori Akuntansi. Yogyakarta: Cetta Media
Herdianto, D. 2015. Pengaruh Faktor Teknis dan Organisasional Terhadap Kualitas Laporan Keuangan (Studi pada Kementerian Ketenagakerjaan Republik Indonesia). Tesis. Universitas Gadjah Mada
Isnaeni, Anas, Roekhudin. 2019. Determinan Kualitas Informasi Laporan Keuangan Kementerian Negara/Lembaga Tingkat Unit Akuntansi Kuasa Pengguna Anggaran. Jurnal Ilmiah Mahasiswa Universitas Brawijaya Vol 7. No 2
Jauhari, Rifqie, Citra Sukmadilaga, Sri Mulyani. 2021. Implementasi dan Critical Success Factor Manajemen Risiko di Instansi Pemerintah. Jurnal Paradigma Ekonomika Vol.16. No.2, April – Juni 2021
Jensen, M. C., & Meckling, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305-360
Karmila, Amries Rusli Tanjung, dan Edfan Darlis. 2018. Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah. Jurnal Magister Akuntansi Pasca Sarjana Universitas Riau Vol. 9 No. 1
Kieso, Donald E. dan Jerry J. Weygandt. 2002. Akuntansi Intermediate. Jilid 3. Jakarta: Erlangga
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: CV. Andi Offset
Muda, Iskandar, Abdul Haris Harahap, Erlina, Syafruddin Ginting, Azhar Maksum dan Erwin Abubakar. 2018. Factors of Quality of Financial Report of Local Government in Indonesia. Scopus. DOI: 10.1088/1755-1315/126/1/012067
Paramitha, A.A. Sg. Istri Pradnya dan Ida Bagus Dharmadiaksa. 2019. Pengaruh Kompetensi Karyawan dan Teknologi Informasi pada Kualitas Laporan Keuangan LPD dengan Pendidikan sebagai Pemoderasi. Scopus. DOI: 10.24843/EJA.2019.v26.i01.p25 : 682-708
Peraturan Kepala Badan Kepegawaian Negara Nomor 7 Tahun 2013 tentang Pedoman Penyusunan Standar Kompetensi Manajerial Pegawai Negeri Sipil
Peraturan Menteri Keuangan Nomor 104/PMK.05/2017 tentang Pedoman Rekonsiliasi dalam Penyusunan Laporan Keuangan Lingkup Bendahara Umum Negara dan Kementerian Negara/Lembaga
Peraturan Menteri Keuangan Nomor : 222/PMK.05/2016 tentang Pedoman Penyusunan Dan Penyampaian Laporan Keuangan Kementerian Negara/Lembaga
Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Sistem Akuntansi Pemerintahan
Prastiwi, Ni Putu Jesica dan Ni Putu Sri Harta Mimba. 2018. Pengaruh Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, dan Penerapan Akuntansi Berbasis Akrual pada Kualitas Laporan Keuangan. Scopus. DOI: 10.24843/EJA.2018.v25.i02.p14: 1178-1204
Rahmayani, Siti. 2018. Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Rekonsiliasi Data terhadap Kualitas Laporan Keuangan pada Satuan Kerja Kementerian Agama Mitra Kerja Kantor Pelayanan Perbendaharaan Negara Tebing Tinggi. Tesis. Universitas Sumatera Utara Medan
Saraswati, I Gusti Ayu Gita dan Gusti Ayu Nyoman Budiasih. 2019. Pengaruh Good Governance, Kompetensi SDM dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan. Scopus. DOI: 10.24843/EJA.2019.v27.i03.p23 : 2268-2292
Scott, W. R. 2009. Financial Accounting Theory - 5th Edition. Toronto, Ontario: Pearson Prentice Hall
Sihite, Renny Novsellia, dan Holiawati. 2017. Pengaruh Standar Akuntansi Pemerintah, SPI dan Kompetensi Staf Akuntansi terhadap Kualitas Laporan Keuangan. Jurnal Aset (Akuntansi Riset), 9 (2), 2017. 81-92. httpsdoi.org10.17509jaset.v9i2.9231
Siregar, Sahlan Habibi. 2017. Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Intern Akuntansi terhadap Kualitas Laporan Keuangan Kementerian/Lembaga pada Satuan Kerja di Lingkungan Kerja KPPN Balige. Tesis. Universitas Sumatera Utara Medan
Spencer, Lyle, Signe Spencer. 1993. Competence at Work: Models for Superior Performance. New York : John Wiley & Sons
Susena, I Nyoman Andi, dan Ni Luh Supadmi. Teknologi Informasi Memoderasi Pengaruh Pengendalian Intern dan Kompetensi Sumber Daya Manusia pada Kualitas Laporan Keuangan. E-Jurnal Akuntansi Vol. 30 No. 3 Maret 2020
Thenikusuma, Kevin dan Nathasya Monica Muis. 2019. The Effect of Implementation Regional Financial Accounting System, Human Resource Competency and Infrastructure Facilities to the Quality of Financial Report. Scopus. DOI: 10.2139/ssrn.3313401
Utami, Anise Satrio. 2020. Analisis Implementasi E-Rekonsiliasi Laporan Keuangan pada Satuan Kerja di Lingkungan Kanwil Kementerian Agama Provinsi Kalimantan Barat. Jurnal Mahasiswa Magister Akuntansi. Vol 5. No 1 (2020). Universitas Tanjung Pura
Warda. 2016. Implementasi Kebijakan Standar Akuntansi Pemerintah Berbasis Akrual pada Dinas Pengelolaan Keuangan dan Aset Daerah Kabupaten Nunukan. Tugas Akhir Program Magister Universitas Terbuka Jakarta
Zubaidi, Nabila, Dwi Cahyono, dan Astrid Maharani. 2019. Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan. International Journal of Social Science and Business. Volume 3. Number 2. Tahun 2019. pp. 68-76
Downloads
Published
Issue
Section
License
JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
1.png)
