THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT

2020 ◽  
Vol 18 (3) ◽  
pp. 522-532
Author(s):  
Enni Savitri ◽  
◽  
Andreas Andreas ◽  
Volta Diyanto ◽  
Tatang Ary Gumanti ◽  
...  
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Internal Control ◽  
Financial Management ◽  
Internal Control System

scholarly journals Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi

2021 ◽  
Vol 31 (8) ◽  
pp. 1881
Author(s):  
Sinta Anggraini ◽  
Hermanto Hermanto ◽  
Siti Aisyah Hidayati
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Financial Statements ◽  
City Government ◽  
Financial Statement ◽  
Financial Accountability ◽  
Internal Control System

This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD members, and 20 Mataram City government NGOs. The results show that the internal control system strengthens the presentation of financial statements and commitments, but weakens the accessibility to financial accountability. The implication of this research can provide input for local government to make further policies related to regional financial management. Keywords: Presentation of Financial Statements; Accessibility of Financial Statements; Organizational Commitment; Accountability of Regional Financial Management; Internal Control System.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city)

2016 ◽  
Vol 7 (1) ◽  
pp. 40-47
Author(s):  
A. Dahri Adi Patra ◽  
Lanteng Bustami
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Action Plan ◽  
Financial Statements ◽  
Fiscal Year ◽  
Internal Control System ◽  
Interactive Relationship

The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data – reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR) and the Internal Control System has a strong interactive relationship and the direction. In analysis conclusion and verification showed that aspects of human resources (HR) is the most influential of the changes Opinion report examination Supreme Audit Board, is an aspect of behavior (Ethics). Thus the conclusion of the study; Behavior (ethics) dishonest is a major factor Changes opinion report Supreme Audit Board of Qualified opinion be Disclaimer opinion As the application of this research in the future, it is recommended to formulation of the action plan to the Unqualified Opinion. Through Team Supervise and monitoring implementation of action plan for improvement of Internal Control System and completion finding Auditor, as well improving the competence of personal financial management, on education through training administration and Regional Financial Accounting.

scholarly journals PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sinambow Gloria Injilita Bulan ◽  
Jantje J. Tinangon ◽  
Lidia Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Pearson Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Control ◽  
Internal Control System ◽  
The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

scholarly journals PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE (GGG) DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Kasus Pemerintah Daerah Provinsi Di Jawa Barat dan Banten)

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Dewi Sarifah Tullah ◽  
Erma Apriyanti ◽  
Nanang Wijaya
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Statement ◽  
Main Function ◽  
Internal Control System ◽  
Good Government ◽  
Strong Relation ◽  
Government Governance ◽  
Using Data

Abstrak Bentuk pertanggungjawaban dalam penyelenggaraan Pemerintahan salah satunya adalah upaya konkrit untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan pemerintah, baik pemerintah pusat maupun pemerintah daerah dengan menyampaikan laporan pertanggungjawaban berupa laporan keuangan.Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good government governance dan penerapan sistem pengendalian intern pemerintah terhadap kualitas pelaporan keuangan daerah pada Provinsi Jawa Barat dan Banten. Data yang digunakan adalah data primer yang diperoleh melalui keusioner. Metode analisis data yang digunakan adalah regresi linier berganda.Hasil dari penelitian ini Penerapangood government governanceberpengaruh terhadap kualitas pelaporan keuangan, sedangkan Penerapan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas pelaporan keuangan daerah. Kata kunci: Good Government Governance, Sistem Pengendalian Intern Pemerintah, Kualitas Pelaporan Keuangan. Abstract The main function of responsibility of govermential management is how to implement transparancy and accountability of financial management. Local goverment and Central goverment must provide the financial statement as concolidate. This research aim to understand what relation between Good Government governance and internal control system of government and financial statement reporting in West Java and Banten province. Analysis by using data primer that source from questioner. Analysis metodh by using multiple linear regresion . Result of this research descript that good government governance has a strong relation to financial statement quality, as while internal control system of government has a weak relation to financial statement quality.

scholarly journals INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 100-116
Author(s):  
Dina Fitri Septarini ◽  
Frans Papilaya
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

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