FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT

  • Surna Lastri Universitas Muhammadiyah Aceh
  • Fitri Yunina Universitas Muhammadiyah Aceh
  • Masriani Masriani Universitas Muhammadiyah Aceh
Keywords: SAP Implementation; Apparatus Competence; and Quality of Financial Statement.

Abstract

This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.

References

Abdullah, S. (2016). Perilaku Oportunistik Legislatif Dalam Penganggaran Daerah : Pendekatan Principal-Agent Theory. Conference: Seminar Antar-Bangsa Universitas Bengkulu, Universitas Syiah Kuala, Universiti Kebansgaan Malaysia, (October 2004).

Anggriawan, F. T., & Yudianto, I. (2018). Factors Affecting Information Quality of Local Government Financial Statement of West Bandung District, West Java Province, Indonesia. Journal of Accounting Auditing and Business, 1(1), 34. https://doi.org/10.24198/jaab.v1i1.15652

Bastian, I. (2019). Akuntansi Sektor Publik di Indonesia. Lingkup Akuntansi Sektor Publik.
Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013

Freeman, R. E. (1999). Divergent stakeholder theory. Academy of Management Review, 24(2), 233–236. https://doi.org/10.5465/AMR.1999.1893932

Grace N, D. O. (2014). New Public Management and Accrual Accounting Basis for Transparency and Accountability in the Nigerian Public Sector. IOSR Journal of Business and Management, 16(7), 104–113. https://doi.org/10.9790/487x-1673104113

Herath, S. K., & Albarqi, N. (2017). Financial reporting quality : A literature. International Journal of Business Management and Commerce, 2(2), 1–14.

Hutapea, P., & Nuriana, T. (2008). Kompetensi Plus: Teori, Desain, Kasus, dan Penerapan untuk HR dan Organisasi yang dinamis. Gramedia Pustaka Utama.

IFAC. (2012). Public Sector Financial Management Transparency And Accountability : The Use Of International Public Sector Context. Public Sector Financial Management, (March), 1–6.

LHP BPK RI. (2019). Badan Pemeriksa Keuangan Republik Indonesia Laporan Hasil Pemeriksaan Kabupaten Aceh Besar Tahun Anggaran 2019.

Muliyati, D., Amir, A. M., Zahra, F., Yusnita, N., & Pakkawaru, M. I. (2021). The Effect of the Adoption of Government Accounting Standards , Apparatus Competence and Accounting Information System on the Quality of Local Government Financial Reports. Advances in Economics, Business and Management Research, 163(ICoSIEBE 2020), 323–326.

Nurlis, & Yudiati, W. (2017). The Influence of Internal Control Effectiveness , Information Technology Utilization and Human Resources Competence on Local Government Financial Reporting Quality (Survey on SKPD Banten Provincial Government and Serang City). Research Journal of Finance and Accounting, 8(12), 111–124.

PP No. 71 Tahun. (2010). Tentang Standar Akuntansi Pemerintahan. Presiden Republik Indonesia, Jakarta.

PP No 58. (2005). Peraturan Pemerintah (PP) No. 58 Tahun 2005 Tentang Pengelolaan Keuangan Daerah. Retrieved from https://peraturan.bpk.go.id/Home/Details/49730/pp-no-58-tahun-2005

Sagara, Y. (2015). The Effect of Implementasi Accounting Information System and Compettence of Human Resources on The Quaility of Financial Reporting. Research Journal of Finance and Accounting, 6(2), 111–115. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.895.4452&rep=rep1&type=pdf

Setyaningrum, D. (2017). The Direct and mediating effects of an auditor’s quality and the legislative’s oversight on the follow-up of audit recommendation and audit opinion. International Journal of Economic Research, 14(13), 269–292.

Spencer, Lyle, M. J. dan S. M. S. (1993). Competence at Work. New York: John Wiley&Sons, Inc.

Suhardjo, D. K. A. danYohanes. (2013). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Aparatur Pemerintah Daerah Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Pemerintah Kota Tual). Jurnal Stie Semarang, 5(3), 93–111.

Tarofder, A. K., Azam, S. M. F., & Jalal, A. N. (2017). Operational or strategic benefits: Empirical investigation of internet adoption in supply chain management. Management Research Review, 40(1), 28–52. https://doi.org/10.1108/MRR-10-2015-0225

UU No.23. (2014). Undang-Undang Republik Indonesia Nomor 23 tahun 2014 tentang Pemerintahan Daerah. Kementerian Sekretariat Negara RI.

Zeyn, E. (2011). Pengaruh good governance dan standar akuntansi pemerintahan terhadap akuntabilitas keuangan dengan komitmen organisasi sebagai pemoderasi. Jurnal Reviu Akuntansi Dan Keuangan, 1(1), 21. https://doi.org/10.22219/jrak.v1i1.497
Published
2021-06-28
How to Cite
Lastri, S., Yunina, F., & Masriani, M. (2021, June 28). FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT. J-ISCAN: Journal of Islamic Accounting Research, 3(1), 23-34. https://doi.org/https://doi.org/10.52490/j-iscan.v3i1.1147