Pengaruh Pemahaman Sistem Akuntansi, Pengelolaan Keuangan, Kapasitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan
-
Setyobudi Setyobudi
*
Universitas 17 Agustus 1945, Semarang,
Indonesia
(*) Corresponding Author
Abstract
This study aims to understand the financial accounting system and financial management, the capacity of human resources partially or simultaneously influences the quality of information on the financial statements of the local government of Pati Regency. The sampling technique used was purposive sampling. Respondents sampled in this study, namely employees who work at the Pati Regency SKPD environmental service in the 2021 financial report, bear the WTP predicate six times from the BPK. In this study, certain criteria were used, namely employees of the finance department, having a minimum education level of high school/equivalent and having worked for at least 1 year. The types of data used in this study are primary and secondary data. The primary data in this study were the respondents' answers to the questionnaires distributed. Secondary data in this study is the organizational structure, and an explanation or general description of the organization as well as data on the number of employees in the finance department in each department. Testing the data is done by testing the validity and reliability test, multicollinearity test, and heteroscedasticity test, while hypothesis testing with multiple regression analysis using the SMART PLS program.3. The results showed that both partially and simultaneously Understanding of Regional Financial Accounting Systems, Regional Financial Management, and Human Resource Capacity had a positive and significant effect on the Quality of Information on Local Government Financial Reports
Downloads
References
Amin, N. (2015). ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH DAN TINGKAT KEMANDIRIAN DAERAH DI ERA OTONOMI DAERAH: STUDI KASUS KABUPATEN BENGKALIS. Iqtishaduna, 4, 80–91. https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/64
Defitri, S. Y. (2018). PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH. Jurnal Benefita, 3(1), 64–75. https://doi.org/10.22216/JBE.V3I1.2376
Gudono. (2011). Analisis Data Multivariat (1st ed.). BPFE. https://books.google.co.id/books?id=nltaFSjgQ8kC
PP NO. 58 TAHUN 2005, Nomor 58 (2005). https://peraturan.bpk.go.id/Home/Details/49730/pp-no-58-tahun-2005
Kawatu, F. S. (2019). Analisis Laporan Keuangan Sektor Publik (1st ed.). Deepublish. https://books.google.co.id/books?id=XYbMDwAAQBAJ
PP RI NOMOR 71 TAHUN 2010, (2010). https://doi.org/10.1017/CBO9781107415324.004
Santoso, S. (2018). Mahir Statistik Multivariat dengan SPSS. Elex Media Komputindo. https://books.google.co.id/books?id=6CVtDwAAQBAJ
Peraturan Menteri Dalam Negeri Republik Indonesia No. 77 Tahun 2020, (2020).
UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 17 TAHUN 2003, Nomor 17 (2003).
Utama, Z. M. (2020). MANAJEMEN SUMBER DAYA MANUSIA: Konsep Dasar dan Teori. UNJ PRESS. https://books.google.co.id/books?id=OYgBEAAAQBAJ
Warjiyono, W., Suryanti, E., Rousyati, R., Fatmawati, F., Tazali, I., Lisnawati, L., & Rosihyana, R. (2021). Pelatihan Aplikasi Perkantoran Untuk Meningkatan Kualitas SDM Perangkat Desa Karangmangu. Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat, 4(1), 156–163. https://doi.org/10.31294/jabdimas.v4i1.9102
Widiawati. (2019). Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah dan Komitmen Organisasi terhadap Pengelola Keuangan. Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mulawarman. http://journal.feb.unmul.ac.id
Yosefrinaldi. (2013). Pengaruh Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Sistem Pengendalian Intern Pemerintah (Studi Empiris Pada DPKAD se-Sumatera Barat). Jurnal Akuntansi, 1(1), 1–24.
Zuliarti, -. (2012). Pengaruh Kapasistas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern Akuntansi terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah: studi pada pemerintah Kabupaten Kudus.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Pemahaman Sistem Akuntansi, Pengelolaan Keuangan, Kapasitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan
Pages: 502−509
Copyright (c) 2022 Setyobudi Setyobudi
This work is licensed under a Creative Commons Attribution 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 Creative Commons Attribution 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) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
