Pengaruh Sistem Pengendalian Internal Pemerintah, Kompetensi Sumber Daya Manusia, Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Di BPKAD Kota Denpasar
Abstract
A high-quality financial report is prepared to meet the qualitative characteristics of financial reporting that are relevant, reliable, comparable, and understandable. Financial reporting is a form of accountability and is essential to a company's survival as it reflects its performance through its financial condition. The objective of this study is to find out how applying government accounting standards, government internal control systems, and staff skills affects the quality of financial reporting for BPKAD Denpasar Municipality. All of the 125 people who work in the Denpasar City Region and Property and Financial Management Department were used in this study. The 61 people who took part in this study were chosen with the help of a targeted sampling method, and the results were tested with multiple linear regression analysis. This study's findings indicate that using government accounting standards, internal control mechanisms, and human resource skills positively impacts the quality of financial reporting by BPKAD Denpasar City. The results of this study indicate that Denpasar City BPKAD will be able to provide its employees with regular professional training related to preparing financial reports following government accounting standards, thereby improving their skills and competencies.
References
Afifah, R. A. (2019). Pengaruh Standar Auntansi Pemeritah, Sistem Pengendalian Internal, Kompetensi sumber daya manusia dan Gaya Kepemimpinan Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Organisasi Perangkat Daerah Kabupaten Purworejo). Doctoral Dissertation, Skripsi, Universitas Muhammadiyah Magelang.
Andrianto, E., & Rahmawati, D. (2017). Local government financial statements with organizational commitment as a moderation variable (empirical study on regional apparatus work unit in Sleman Regency). Jurnal Fakultas Ekonomi, 1–19.
Aziyah, W., & Yanto, H. (2022). The influence of the internal control system and organizational commitment to the quality of local government financial statements with human resource competence as a moderating variable. Owner, 6(1), 977–989.
Darwin, M., Mamondol, M. R., Sormin, S. A., Nurhayati, Y., Tambunan, H., Sylvia, D., ... & Gebang, A. A. (2021). Metode penelitian pendekatan kuantitatif. Media Sains Indonesia.
Dewi, N. P. R. F., Mendra, N. P. Y., & Saitri, P. W. (2022). Pengaruh penerapan sistem akuntansi keuangan, pemanfaatan teknologi informasi, sistem pengendalian intern dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Badung. Kumpulan Hasil Riset Mahasiswa Akuntansi, 4(1), 387–399.
Hamruna, I., Muhammad, Z., & Thaher, R. (2022). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada BPKAD Provinsi Sulawesi Tengah). Jurnal Kolaboratif Sains, 5(10), 739–745.
Kuntadi, C., Saragi, J. E. M., & Syafira, S. I. (2022). Influence governmentaccounting standards, government internal control systems, and human resource competence on the quality of government financial statements. Jurnal Ilmu Manajemen Terapan, 3(5), 451–461.
Philadhelphia, I. S., Suryaningsum, S., & Sriyono, S. (2020). Pengaruh kompetensi sumber daya manusia, standar akuntansi pemerintah, good governance, dan sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. J-ISCAN: Journal of Islamic Accounting Research, 2(1), 17–35. https://doi.org/10.52490/j-iscan.v2i1.777
Putra, W. E., Kusuma, I. L., & Dewi, M. W. (2021). FFactors That Affect The Quality Of Financial Statements And Organizational Commitment As Moderation Variables. Prosiding Seminar Nasional & Call for Paper STIE AAS, September, 148–161.
Sugiyono, P. D. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (26th ed.). Alfabeta.
Utama, I. K. I. (2021). Pengaruh Penerapan Standar Akuntansi Pemerintah (SAP) dan Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan di Pemerintah Kota Denpasar. Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, 492–513.
