Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Intern, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Kapuas Hulu

Heni Arsi Juniar; Linda Suherma; Melati Pramudita Lestari

Heni Arsi Juniar Politeknik Negeri Pontianak
Linda Suherma Politeknik Negeri Pontianak
Melati Pramudita Lestari Politeknik Negeri Pontianak

Keywords: Effect accounting information system, Internal Control System, Human Resources Competence, Quality of Financial Statements

Abstract

Purpose – The purpose of this study was to determine the effect of accounting information systems, internal control systems, and human resource capabilities on the quality of regional financial reports. All participants in this study work within the local government of Kapuas Hulu Regency.

Method – A total of 50 respondents consisting of the finance sector, the human resources sector and the information system sector in the Kapuas Hulu Regency regional work unit (SKPD) were sampled in this study. The sample in this study was taken based on the Purposive Sampling method. The data used in this research is primary data. The number of questionnaires used in this study was 150 questionnaires. The test method used in this research is multiple regression analysis method.

Result – The results of this study are: (1) SIA has a positive effect on the quality of regional financial reports, (2) SPI has a positive effect on the quality of regional financial reports (3) HR competence has a positive effect on the quality of regional financial reports.

Implication – The purpose of this study was to determine the effect of accounting information systems, internal control systems, and human resource capabilities on the quality of regional financial reports. All participants in this study work within the local government of Kapuas Hulu Regency. A total of 50 respondents consisting of the finance sector, the human resources sector and the information system sector in the Kapuas Hulu Regency regional work unit (SKPD) were sampled in this study. The sample in this study was taken based on the Purposive Sampling method. The data used in this research is primary data. The number of questionnaires used in this study was 150 questionnaires. The test method used in this research is the multiple regression analysis method. The results of this study are: (1) SIA has a positive effect on the quality of regional financial reports, (2) SPI has a positive effect on the quality of regional financial reports (3) HR competence has a positive effect on the quality of regional financial reports.

References

Pratama, A.2022. Pengaruh penerapas system informasi akuntansi, system pengendalian intern dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan OPD Pekan Baru. Universitas Islam Riau. Pekan Baru
Elfani, W. 2020. Pengaruh Efektivitas Implementasi sistem informasi akuntansi, Pelatihan system informasi dan kesesuaian tugas pada kinerja karyawan.Skripsi.Universitas Tanjung Pura.Pontianak
Anshori, M., & Iswati, S. (2019). Metodologi penelitian kuantitatif: edisi 1. Airlangga University Press.
Fadhil, M. (2016). Pengaruh kompetensi sumber daya manusia terhadap kinerja pegawai pada balai latihan kerja industri Makassar. Perspektif: Jurnal Pengembangan Sumber Daya Insani, 1(1), 70-81.

Faishol, A. (2016). Pengaruh sistem pengendalian intern terhadap Kualitas laporan keuangan (studi kasus pada satuan kerja perangkat daerah Pemerintah Kabupaten lamongan). Jurnal penelitian ekonomi dan akuntansi, 1(3), 205-212.

Firmansyah, I., & Sinambela, R. T. (2020). Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Jawa Barat. Land Journal, 1(1), 1-15.

Firmansyah, I., & Sinambela, R. T. (2020). Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Jawa Barat. Land Journal, 1(1), 1-15.

Leiwakabessy, T. F. F. (2020). Pengaruh Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia, Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah The Effect Of Government Internal Control System, Human Resource Competency, And Accountin. Jurnal Sosial Humaniora, 11(2), 214-224.

Rahman, A., & Permatasari, A. A. (2021). Pengaruh Kompetensi SDM dan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah. Dialogue: Jurnal Ilmu Administrasi Publik, 3(1), 14-22.

Triono, S., & Dewi, S. N. (2020). Pengaruh sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Akuntansi dan Pajak, 21(1), 213-220.

Yudianta, E., & Erawati, N. M. A. (2012). Pengaruh Sumber Daya Manusia Teknologi Informasi dan Pengendalian Intern terhadap Kualitas Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 1(1).

Yunus, E. (2012). Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kinerja Pegawai KPPBC Tipe Madya Pabean Tanjung Perak Surabaya. EKUITAS (Jurnal Ekonomi Dan Keuangan), 16(3), 368-387.

https://www.google.com/search?q=teknik+pengumpulan+data+melalui+keperpustakaan&oq=teknik+pengumpulan+data+melalui+keperpust&gs_lcrp=EgZjaHJvbWUqBwgBECEYoAEyBggAEEUYOTIHCAEQIRigATIHCAIQIRigAdIBDDg2NTkwMDdqMGoxNagCALACAA&sourceid=chrome&ie=UTF-8
https://peraturan.bpk.go.id/Home/Details/5095/pp-no-71-tahun-2010
http://e-journal.uajy.ac.id/23998/1/1404210561.pdf
http://eprints.polsri.ac.id/id/eprint/6430