The Effect of Human Resources Capabilities, Application of Systems of Internal Control, and The Use of Information Technology on The Quality of Local Government Accountability Report
DOI:
https://doi.org/10.37253/gfa.v7i1.6785Keywords:
Government Accountability Report, Human Resource, Internal Control, Information TechnologyAbstract
Purpose - The purpose of this study is to investigate the impact of human resources, national internal control systems, and information technology on local government accountability reports. Subsequently, to demonstrate this explanation, the analyst extraordinary inquired about the quality of Neighbourhood Government Consumption Responsibility Reports (Case Consider on UPPDs all through Central Java).
Research Method - This survey used primary data collected from 37 respondents. Data were collected using questionnaires that were sent personally to the Head of the Sub-Division of Administration, Administrative Staff, and the Expenditure Treasurer. An analysis of multiple linear regressions was performed using a quantitative approach.
Findings - The study shows that local government accounting quality is positively impacted by human resources, internal control systems, and information technology. As this study focuses only on human resources, internal control systems, and information technology. It is suggested that future studies use more or different contextual variables and different measurement instruments.
Implication - This study recommends local government to increase the quality accountability report. Human resources capabilities, the application of internal control systems, and the use of information technology units cannot be separated from the quality of the financial management area. This is because the local government is accountable to the central government, DPRD, and the community. Increasing the quality of financial reports will improve public trust in local government.
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References
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Utama, R. J. (2017). Pengaruh kompetensi sumber saya manusia, pemanfaatan teknologi informasi , penerapan sistem akuntansi keuangan daerah, dan sistem pengendalian itern terhadap kualitas laporan keuangan (Studi pada satuan kerja perangkat daerah kabupaten Indragiri Hulu). JOM Fekom 4, no. 1 (2017): 1429–43.
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Yosefrinaldi. (2013). Pengaruh kapasitas sumber daya manusia dan pemanfaataan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah dengan variabel intervening sistem pengendalian intern pemerintah (Studi empiris pada dinas pengelolaan keuangan dan aset daerah se-Sumatra Barat). Universitas Negeri Padang.
Amin Rahmanurrasjid, S. (2008). Tesis akuntabilitas. 1–155.
BAPENDA. (2022). Badan Pengelola Pendapatan Daerah (BAPENDA).
Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2012). Promoting transparency and accountability through ICTs, social media, and collaborative e-government. Transforming government: people, process and policy, 6(1), 78–91. https://doi.org/10.1108/17506161211214831
BPK. (2006). Peraturan Menteri Dalam Negeri (Permendagri) No. 13 Tahun 2006 tentang Pedoman pengelolaan keuangan daerah. 1–73. https://peraturan.bpk.go.id/Home/Details/126455/permendagri-no-13-tahun-2006
BPK. (2020). Ragam opini BPK.
BPKAD. (2020). Anggaran APBD Tahunan.
Buffat, A. (2015). Street-level bureaucracy and e-government. Public Management Review, 17(1), 149–161. https://doi.org/10.1080/14719037.2013.771699
Chairina, F., & Wehartaty, T. (2019). Frista chairina. 11(1).
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
DJBP. (2019). Laporan keuangan pemerintah sebagai wujud akuntabilitas pengelolaan keuangan negara.
Dzomira, S. (2014). Internal controls and fraud schemes in not-for-profit organisations : A guide for good practice. Research Journal of Finance and Accounting, 5(2), 118–126.
Fung, B. (2014). The demand and need for transparency and disclosure in corporate governance. Universal Journal of Management, 2(2), 72–80. https://doi.org/10.13189/ujm.2014.020203
Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting theory (7th Editio). Wiley Publisher.
Handayani, D., Yudianto, I., & Afiah, N. N. (2020). The influence of internal control system, information technology utilization, and organizational commitment on government accountability performance. Journal of Accounting Auditing and Business, 3(2), 17. https://doi.org/10.24198/jaab.v3i2.26120
Karjunu Dt. Maa. (2019). Transparansi dan akuntabilitas dalam pelayananan publik. Demokrasi, 1(VIII), 48.
Kircher, J. (2020). Characterization of services for one-stop shop and no-stop-shop in german for the attainment of the degree master of science at tum school of management characterization of services for one-stop shop and no-stop-shop in German e-government. October 2019.
Kristina, S. (2019). Analisis pengaruh karakteristik dan tata kelola perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan di Indonesia. Global Financial Accounting Journal, 3(1), 1–14.
Metalia, M., Winarningsih, S., Suharman, H., Ritchi, H., & Sembiring, S. (2021). The anticedents of local government financial report quality. Global Financial Accounting Journal, 06(01), 31–38. https://doi.org/10.4108/eai.1-10-2020.2305639
Nguyen, D. T., Ha, V. D., & Dang, T. T. N. (2020). The impact of human resource management activities on the compatibility and work results. Journal of Asian Finance, Economics and Business, 7(9), 621–629. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.621
Sahertian, A. B. (2016). Analisis kualitas laporan keuangan daerah sebagai salah satu syarat terwujudnya good governance.
Sari, A., & Purnama. (2012). Pengaruh sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern terhadap keterandalan dan ketepatwaktuan pelaporan keuangan pemerintah kota dan kabupaten.
Schneider, A., & Samkin, G. (2008). Intellectual capital reporting by the New Zealand local government sector. Journal of Intellectual Capital, 9(3), 456–486. https://doi.org/10.1108/14691930810892036
Tantri, Francis and Abdullah, T. (2012). Manajemen pemasaran. PT Persada, Raja Grafindo.
Teriyani, T., Respati, N. W., & Fatimah, F. (2022). Determinan pengungkapan laporan keuangan pada kementerian/lembaga. Global Financial Accounting Journal, 6(1), 108. https://doi.org/10.37253/gfa.v6i1.6534
Tian, A. W., Cordery, J., & Gamble, J. (2016). Staying and performing: How human resource management practices increase job embeddedness and performance. Personnel Review, 45(5), 947-968.
Wardani, D. A. (2012). Akuntabilitas dan transparansi pengelolaan keuangan masjid: Studi kasus pada beberapa masjid di kota Depok dan sekitarnya. Universitas Indonesia.
Wargenau, Astrid; Che, D. (2004). 기사 (Article) 와 안내문 (Information). The Eletronic Library, 34(1), 1–5.
Wedari, L. K. (2021). No title.
Sugiyono. Metode penelitian administrasi dilengkapi dengan metode R&D. Bandung: Alfabeta, cv, 2003.
Sanjaya, A. (2017). Pengaruh kualitas sumber daya manusia dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah (Studi kasus pada SKPD Kab. Soppeng). Skripsi.
Sari, N. (2016). Pengaruh kapasitas sumber daya manusia, pemahaman akuntansi, penerapan sap, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah (Studi empiris pada satuan kerja perangkat daerah kabupaten Bungo). JOM Fekon, 3(1).
Sulistyowat, R. I. (2017). Pengaruh kualitas sdm dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah kota Semarang dengan sistem pengendalian intern sebagai variabel intervening. Skripsi. Universitas Negeri Semarang.
Utama, R. J. (2017). Pengaruh kompetensi sumber saya manusia, pemanfaatan teknologi informasi , penerapan sistem akuntansi keuangan daerah, dan sistem pengendalian itern terhadap kualitas laporan keuangan (Studi pada satuan kerja perangkat daerah kabupaten Indragiri Hulu). JOM Fekom 4, no. 1 (2017): 1429–43.
Wardani, D. K., & Ika, A. Pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap keandalan pelaporan keuangan pemerintahan desa di kabupaten Klaten. Jurnal Akuntansi, 5(2).
Yosefrinaldi. (2013). Pengaruh kapasitas sumber daya manusia dan pemanfaataan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah dengan variabel intervening sistem pengendalian intern pemerintah (Studi empiris pada dinas pengelolaan keuangan dan aset daerah se-Sumatra Barat). Universitas Negeri Padang.
