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Abstract
Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan terhadap kualitas laporan keuangan pemerintah daerah. Adapun yang melatar belakangi penelitian ini adalah tingginya harapan masyarakat saat ini terhadap tata kelola yang akuntabel dan transparan dalam pelaporan keuangan. Subyek dalam penelitian ini adalah pegawai OPD Kabupaten Kota Pekanbaru pada bagian keuangan/akuntansi. Penelitian ini menggunakan data primer dengan metode survey. Dalam penelitian ini sampel sebanyak 184 responden dipilih dengan menggunakan teknik sampling berupa purposive sampling. Alat analisis yang digunakan adalah software SPSS 16.0.
Berdasarkan hasil analisis data menunjukkan bahwa kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan penerapan Standar Akuntansi Pemerintahan berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.
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References
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- Astika, I Wayan, and Lilik Handayani. (2018). The Effect of Implementing Government Accounting Standards, Utilization of Information Technology, and Internal Control Systems on the Quality of Financial Reports (Study at SKPD South Tangerang City). Journal of Economics, Business and Accounting (JEBA), Vol. 20, No. 2, hal. 8-17.
- Chodijjah, S and Hidayah.N (2018). The Effect of Implementing Information Technology and Internal Control Systems on the Quality of Regional Government Financial Reporting (Case Study of SKPD DKI Province). Persevering Journal, Vol. 8, no. 1, March 2018, pp. 34-48.
- Donaldson, L., and Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16 June 1991, 49-66.
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- Surastiani, D.P., and Bestari D.H. (2015). Analysis of Factors Affecting the Quality of Regional Government Financial Report Information. Journal of Accounting Dynamics, Vol. 7, no. 2, Pg. 140-149.
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- Sugiyono. (2012). Educational Research Methods: Quantitative, Qualitative, and R&D Approaches , Alfabeta , Bandung.
- Sutrisno, E. (2011). Human Resources Management. Kencana Prenada Media Group.
- Sutabri, T. (2014). Introduction to Information Technology . Andi. Jakarta.
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References
Admaja, (2020). The Influence of Human Resource Competency, Use of Information Technology, Internal Control Systems, and Implementation of Government Accounting Standards on the Creation of Quality Financial Reports (Study of Semarang Regency Regional Work Units), Student Scientific Conference at Sultan Agung Islamic University Semarang (KIMU) 4.
Astika, I Wayan, and Lilik Handayani. (2018). The Effect of Implementing Government Accounting Standards, Utilization of Information Technology, and Internal Control Systems on the Quality of Financial Reports (Study at SKPD South Tangerang City). Journal of Economics, Business and Accounting (JEBA), Vol. 20, No. 2, hal. 8-17.
Chodijjah, S and Hidayah.N (2018). The Effect of Implementing Information Technology and Internal Control Systems on the Quality of Regional Government Financial Reporting (Case Study of SKPD DKI Province). Persevering Journal, Vol. 8, no. 1, March 2018, pp. 34-48.
Donaldson, L., and Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16 June 1991, 49-66.
Elfauzi, Adrian. F., and Sudarno. (2019). The Influence of Human Resource Competency, Implementation of Government Accounting Standards and the Role of Internal Audit on the Quality of Financial Reports. Diponegoro Journal of Accounting, Vol. 1, No. 2, 2019, pp. 1-9
Fasuri, W.A. (2017) . The Influence of Human Resource Competency, the Role of Internal Audit, Utilization of Technology and Internal Control Systems on the Quality of Regional Government Financial Reports (Empirical Study on SKPD Indragiri Hulu Regency). Thesis, Department of Accounting, Faculty of Economics and Business, Riau University, Riau.
https://riau.bpk.go.id/jerahan-lhp-lkpd-kota-pekanbaru-tahun-2021/ (accessed 16 February 2023)
Inapty, A., and Pancawati.M (2016). The Influence of Implementing Government Accounting Standards, Apparatus Competence, and Internal Audit Performance on the Quality of Financial Report Information. Journal of Accounting Science, Vol. 9, p. 27-42.
Mene, R.E., Herman K., and Jessy D.L W. (2018). The Effect of Using Information Technology and Implementing an Internal Control System on the Quality of North Halmahera Regency Regional Government Financial Reports. Going Concern Accounting Research Journal, Vol. 13, no. 3, 2018, pp. 133-143.
Nadir, R., and Hasyim. H. (2017). The Effect of Using Information Technology, Human Resource Competence on the Quality of Financial Reports Regional Government with Intervening Variables for Accrual-Based Government Accounting Standards (Mirical Study of Barru Regency Regional Government). Accountable, Vol. 14, no. 1, 2017, pp. 57-68.
Pamungkas. (2017). The Influence of Human Resource Competency and the Use of Information Technology on the Quality of Regional Government Financial Reports (Empirical Study at the Regional Financial and Asset Management Revenue Service (DPPKAD) Boyolali Regency.
Sari, F.M. (2022). The Effect of Implementing Government Accounting Standards, Quality of Regional Government Apparatus, Good Coverage, and Use of Information Technology on the Quality of Regional Financial Reports (Empirical Study in Batang Regency). Journal of Accounting, Finance and Auditing, Vol. 3, no. 1, 2022, pp. 27-42.
Surastiani, D.P., and Bestari D.H. (2015). Analysis of Factors Affecting the Quality of Regional Government Financial Report Information. Journal of Accounting Dynamics, Vol. 7, no. 2, Pg. 140-149.
Sundari and Rahayu.S (2018). The Influence of Human Resource Competency, Use of Information Technology, and Internal Control Systems on the Quality of Financial Reports (Case Study of Bandung City Regional Work Units). e- Proceedings of Management, Vol. 6, p. 660-667.
Sugiyono. (2012). Educational Research Methods: Quantitative, Qualitative, and R&D Approaches , Alfabeta , Bandung.
Sutrisno, E. (2011). Human Resources Management. Kencana Prenada Media Group.
Sutabri, T. (2014). Introduction to Information Technology . Andi. Jakarta.
Riau.bpk.go.id.(2023) https://riau.bpk.go.id/lhp-lkpd/hasil-pemeriksaan-lkpd-kota-pekanbaru/ diakses pada 09 January 2023.
Riau.antarnews.com (2023) . https://riau.antarnews.com/berita/134330/rahasia-pemkot-pekanbaru-raih-hattrick-wtp-report-keuangan , diakses pada 09 January 2023.