THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS AS A MODERATION
This document discusses a study examining the effect of human resource competence, information technology utilization, and accountability on the quality of regional financial statements in Gowa Regency, Indonesia. The study found that human resource competence, information technology utilization, and accountability all had a positive effect on the quality of financial statements. However, the internal control system was not found to moderate the relationship between human resource competence or information technology utilization and financial statement quality, but did moderate the relationship between accountability and financial statement quality. The document provides background on regional financial reporting standards in Indonesia and reviews prior related research studies.
The document examines the adoption of accrual accounting in Indonesia's public sector following the country's democratic reforms in 1998. It uses Luder's contingency model to analyze the contextual factors influencing the pace of accounting reforms. The key findings are that accrual accounting was adopted due to economic crisis, democratic pressures, and international influence. However, implementation has faced significant barriers like legal issues, lack of political support, and skilled human resources, threatening the intended benefits of reforms.
Determinant factor of the quality of financial statements and performance of theMohammadSaeed62
This document summarizes a research paper that examines the determinant factors of the quality of financial statements and performance of the government in South Sulawesi Province, Indonesia. The paper aims to re-test these determinants by adding contextual factors such as personal competencies, regulatory systems, and political influences. The research finds that personal competencies and strong regulatory systems positively impact financial statement quality and indirectly influence performance. However, these factors do not directly affect performance. Political factors are also found to indirectly influence performance through financial statement quality. The research concludes by providing guidance to help regional governments improve financial reporting and performance.
The influence of organizational culture, ethical awareness and experience to ...theijes
The International Journal of Engineering & Science is aimed at providing a platform for researchers, engineers, scientists, or educators to publish their original research results, to exchange new ideas, to disseminate information in innovative designs, engineering experiences and technological skills. It is also the Journal's objective to promote engineering and technology education. All papers submitted to the Journal will be blind peer-reviewed. Only original articles will be published.
The purpose of this study is to determine the competence of human resources that affect an employee's financial reporting to be part of the management process must have three competencies, namely technical competence, human relations competence and conceptual competence. So that the financial statements have a very important meaning because it is a form of accountability in carrying out its activities during a performance-based budget year. The submitted financial statements are required to be timely, complete / complete, valid, and accountable which are prepared based on accounting principles. The unit of analysis in this study is the financial institution of universities in Palembang-Indonesia. The results show that the competence of human resources that affect an employee's financial reporting affects the value of financial reporting significantly. Furthermore, it was found that financial reporting could change because of the human resource survey survey at universities in Palembang.
This document discusses the development of E-LAKIP (Electronic Government Performance Accountability Report) software in Indonesia. It was created to facilitate the reporting process and make reports compliant with various regulations. The development involved creating a prototype, installing the software, and training government agencies. It was developed incrementally using a gradual information system model. The goals were to produce the E-LAKIP software, install it, and provide training to agencies. Future additions may include quarterly monitoring comparisons and five-year performance evaluations. The software aims to improve transparency and accountability in government.
This document summarizes a study on meeting new federal requirements for providing real-time traveler information in Illinois. The study reviewed literature on best practices, interviewed Illinois transportation stakeholders, conducted a nationwide survey of state practices, and made recommendations. Key recommendations included archiving traveler information to measure accuracy, updating policies on construction and incident reporting, expanding travel time coverage, and establishing responsibilities for 24/7 traveler information on expressways/freeways. The study also identified needed revisions to Illinois' intelligent transportation system architectures to support sharing traveler information as required by federal regulations.
An evaluation of the effectiveness of public financial management system bein...Alexander Decker
This document summarizes a research study that evaluated the effectiveness of Zimbabwe's Public Financial Management System (PFMS) used by government departments from 2000-2011. The study found that while the PFMS was effective for producing budgets, it had weaknesses in internal controls for payments and producing reconciliation statements. It also found that end users were not adequately trained on the system. Based on these findings, the study recommended improving internal controls for payments, training users on reconciliation statements, and increasing training time from 8 to 12 hours to better train users on the PFMS.
The objective of this study is determining and analysing the effect of regional expansion, infrastructure development and productive economic activities toward people welfare in South Sorong. It is also conducted in order to know and analyze the dominant program on the people welfare in South Sorong. This research was conducted in South Sorong with quantitative and qualitative data applying multiple regression analysis. Regression analysis result showed that there is a significant relationship on variable regional expansion with people welfare in South Sorong-Papua. The development of infrastructure has a significant influence on people welfare in South Sorong-Papua. Productive economic activities also have an influence on people welfare in South Sorong-Papua. Partial analysis testing result discovers that infrastructure development factor has dominant effects on people welfare compared to the factors of regional expansion program and productive economic business.
The document examines the adoption of accrual accounting in Indonesia's public sector following the country's democratic reforms in 1998. It uses Luder's contingency model to analyze the contextual factors influencing the pace of accounting reforms. The key findings are that accrual accounting was adopted due to economic crisis, democratic pressures, and international influence. However, implementation has faced significant barriers like legal issues, lack of political support, and skilled human resources, threatening the intended benefits of reforms.
Determinant factor of the quality of financial statements and performance of theMohammadSaeed62
This document summarizes a research paper that examines the determinant factors of the quality of financial statements and performance of the government in South Sulawesi Province, Indonesia. The paper aims to re-test these determinants by adding contextual factors such as personal competencies, regulatory systems, and political influences. The research finds that personal competencies and strong regulatory systems positively impact financial statement quality and indirectly influence performance. However, these factors do not directly affect performance. Political factors are also found to indirectly influence performance through financial statement quality. The research concludes by providing guidance to help regional governments improve financial reporting and performance.
The influence of organizational culture, ethical awareness and experience to ...theijes
The International Journal of Engineering & Science is aimed at providing a platform for researchers, engineers, scientists, or educators to publish their original research results, to exchange new ideas, to disseminate information in innovative designs, engineering experiences and technological skills. It is also the Journal's objective to promote engineering and technology education. All papers submitted to the Journal will be blind peer-reviewed. Only original articles will be published.
The purpose of this study is to determine the competence of human resources that affect an employee's financial reporting to be part of the management process must have three competencies, namely technical competence, human relations competence and conceptual competence. So that the financial statements have a very important meaning because it is a form of accountability in carrying out its activities during a performance-based budget year. The submitted financial statements are required to be timely, complete / complete, valid, and accountable which are prepared based on accounting principles. The unit of analysis in this study is the financial institution of universities in Palembang-Indonesia. The results show that the competence of human resources that affect an employee's financial reporting affects the value of financial reporting significantly. Furthermore, it was found that financial reporting could change because of the human resource survey survey at universities in Palembang.
This document discusses the development of E-LAKIP (Electronic Government Performance Accountability Report) software in Indonesia. It was created to facilitate the reporting process and make reports compliant with various regulations. The development involved creating a prototype, installing the software, and training government agencies. It was developed incrementally using a gradual information system model. The goals were to produce the E-LAKIP software, install it, and provide training to agencies. Future additions may include quarterly monitoring comparisons and five-year performance evaluations. The software aims to improve transparency and accountability in government.
This document summarizes a study on meeting new federal requirements for providing real-time traveler information in Illinois. The study reviewed literature on best practices, interviewed Illinois transportation stakeholders, conducted a nationwide survey of state practices, and made recommendations. Key recommendations included archiving traveler information to measure accuracy, updating policies on construction and incident reporting, expanding travel time coverage, and establishing responsibilities for 24/7 traveler information on expressways/freeways. The study also identified needed revisions to Illinois' intelligent transportation system architectures to support sharing traveler information as required by federal regulations.
An evaluation of the effectiveness of public financial management system bein...Alexander Decker
This document summarizes a research study that evaluated the effectiveness of Zimbabwe's Public Financial Management System (PFMS) used by government departments from 2000-2011. The study found that while the PFMS was effective for producing budgets, it had weaknesses in internal controls for payments and producing reconciliation statements. It also found that end users were not adequately trained on the system. Based on these findings, the study recommended improving internal controls for payments, training users on reconciliation statements, and increasing training time from 8 to 12 hours to better train users on the PFMS.
The objective of this study is determining and analysing the effect of regional expansion, infrastructure development and productive economic activities toward people welfare in South Sorong. It is also conducted in order to know and analyze the dominant program on the people welfare in South Sorong. This research was conducted in South Sorong with quantitative and qualitative data applying multiple regression analysis. Regression analysis result showed that there is a significant relationship on variable regional expansion with people welfare in South Sorong-Papua. The development of infrastructure has a significant influence on people welfare in South Sorong-Papua. Productive economic activities also have an influence on people welfare in South Sorong-Papua. Partial analysis testing result discovers that infrastructure development factor has dominant effects on people welfare compared to the factors of regional expansion program and productive economic business.
No doubt, this publication will help in promoting understanding of the actual situation of women and men in the society and create evidence-based information for developing and monitoring policies and programmes oriented towards increased investments in human capital and labour force. The indicators in the publication can be very useful for the government and other bodies in monitoring the progress towards gender equality as regards access to education, health, economic resources or leadership position and thereby orienting policies towards improving opportunities for the disadvantaged sex.
The document summarizes a research study conducted by a group of MPA candidates on the transparency efforts of three Texas local governments: Houston, South Padre Island, and Bandera. The study examines how each local government shares information on financial transactions and their municipal budget with the public. It describes the methodology used, including analyzing communications methods, budgets, reports, and transparency measures of each city. The document also provides highlights of findings for each city studied and their transparency efforts.
This study focused on Record Management and Goals Achievement in the Public Sector: A Study of Selected Local
Government Areas in Enugu State. The research design for the study was the descriptive survey research. The
population for the study consists of a sample of 49 senior staff of records unit and administrative department of six
Local Government Areas (LGAs) selected through purposive sampling from the three senatorial zones of Enugu
State. However, in analyzing the data, the researchers relied on the 41 questionnaires that were validly completed
and returned. The major instrument for data collection was a five point likert scale questionnaire titled record
management and goal achievement in the public sector questionnaire (RM&GAPSQ). It was concluded in this study
that record management system employed by the selected LGAs in Enugu state has contributed in the achievement
of the goals of the government especially in the area of enhancing process efficiency. It was recommended that
Local Government Areas should ensure that results of their socio-economic mapping and project management
information should be integrated into the overall information system of the LGAs for enhanced social service and
project delivery, training and retraining of record managers in the LGAs should be made an intricate part of the
policies of the LGAs in order to update their proficiency and ensure that they contribute optimally to the
achievement of the goals of the LGAs and in order to promote cost efficiency and enhance timeliness in information
processing, it was also recommended that LGAs should migrate to full electronic information management system.
The document discusses trends in fiscal decentralization in Karnataka, India. It finds that while PRIs (Panchayati Raj Institutions) are legally mandated to spend 33% of the state budget, they are actually allocated only 17.5%, indicating resistance to devolution. It also finds that expenditures by line departments and other bodies within Gram Panchayat jurisdictions far exceed GP expenditures, but GPs have no information on these funds. The document recommends reviews to ensure allocations match functions, scheme rationalization, and thematic block grants to allow PRIs flexibility in planning according to local needs and priorities.
The publication covered seventy six MDAs with the exception of Local Government staff and staff of Primary Schools in the State. The document is partitioned into three sections in which Section 1 contains the summary of personnel in Ekiti State Public Service by gender. Section 2 contains the percentage distribution of Ekiti State Public Service personnel by length of service, grade level, age group, cadre, and local government. Other parameters used for classification are qualification, nature of appointment, length of service before disengagement, reasons for leaving service and personnel trained. Section 3 contains detailed information using the parameters highlighted in section 2 for all the MDAs.
The main aim of this study was to examine the Influence of Management Accounting Practices on Performance of Kisumu County Government. The study aimed specifically to examine how the performance of Kisumu County Government is influenced by financial planning and budgeting and internal control and public finances governance. One of the objects of a transfer is to bring economic resources closer to the people, and effective public financial management practices are needed to make this felt by the people. The reviewed literature shows that limited studies are being conducted on the same subject and therefore this study aims to fill the gap by contributing to the existing knowledge. In the past six years, Kenya has experienced many challenges despite the improvement of the legislative and institutional frameworks for the management of public finances which are not in line with the global expected standard practice and therefore lead to a poorer service delivery. This study also aims to strengthen policies that streamline prudent public resource management. The study was based on participatory theory, contingency theory and institutional theory. The study employed mixed research and a deliberate technique for sampling. The county's director and accountants from the treasury of Kisumu County were among the respondents. In the case of primary data, a questionnaire was used to collect secondary data from the Budget Office, the Office of the Auditor General and the County Treasury Office. In the study qualitative and quantitative data were used. While content analyzes were used for qualitative data analysis, the Social Science Statistics Package Version 25 was used for quantitative data analyzing descriptive and inferential statistics. The effect of management accounting practices on the Kisumu County Government's performance has been assessed by a multiple linear regression analysis. The main finding was the importance of internal control practices involving monitoring, control environments, and internal audits (F (1, 196) = 156,124).
The document summarizes issues with Kenya's 2013 general elections, including non-transparent procurement of electoral materials, an incomplete and unverified voter register, failure of electronic voting systems, and contradictory election forms. It concludes that the IEBC demonstrated serious gaps in transparency and accountability in managing the elections. The document recommends reforms to address these issues and help ensure free and fair elections in 2017, including improvements to the voter register, oversight of the IEBC, and dispute resolution processes.
This document proposes creating a National Health Facility Registry in India by harmonizing existing facility data sources. It recommends identifying minimum data elements for the registry based on national standards. The registry would uniquely identify all public and private health facilities by mapping and verifying facility data from the National Health Resource Repository, National Identification Number project, and Registry of Hospitals in Network of Insurance. States would validate facility data and update the registry through a standardized process. This would create a centralized registry and unique identifier for every health facility, enabling nationwide health information exchange and resource planning.
Corporate Governance is defined as the set of processes, rules and laws that have been put in place in businesses to assist in the operations, in regulating, and affect the way businesses are directed in order to enhance accountability. The management is responsible to promote good corporate governance by setting structures that are beneficial to all the stakeholders, (management, shareholders, employees, customers, suppliers and the government among others). The internal audit department has a role to play in assisting the board of governors in promoting corporate governance. The board of governors together with the risk management committee should monitor and frequently review the effectiveness of the internal audit function as regards to corporate governance (KPMG, 2003). They should ensure that the internal audit department is well resourced and has a high level of independence. There should be quick responses to the internal audit recommendations.
This document is the annual report of Statistics South Africa (Stats SA) for the 2012/13 financial year. It provides an overview of Stats SA's strategic goals and legislative mandates, as well as reports on key achievements over the past year. Some of the highlights included the successful completion of Census 2011 and release of results within 12 months, improvements made to the consumer price index, and continued work to strengthen statistical capacity and partnerships on the continent. Challenges such as initial issues processing Census 2011 questionnaires and reopening the post-enumeration survey were also acknowledged.
The monthly information bulletin of the Centre of Policy and Legal Reform (CPLR) is dedicated to the analysis of state reforms,
in particular in the areas of parliamentarianism and elections, constitutional and judicial reforms, civil service, anticorruption,
etc. The goal of the publication is to increase the level of expert awareness among the citizens and to strengthen their
capacity to influence the government authorities in order to expedite democratic reforms and to establish good governance
in Ukraine.
Municipal administrative data can be an important source of data collection for statistical purposes. A characterization questionnaire was used to evaluate Bolivian municipalities' administrative records. While the records have advantages over other data sources like surveys in terms of cost and coverage, the characterization found issues with consistency of definitions, classifications, and lack of long-term planning. The research proposes using municipalities' administrative data to generate statistics on socio-demographic indicators for development planning. A municipal data form is suggested to collect the information, which the INE Cochabamba could then analyze into statistical records due to municipalities typically lacking dedicated statistical units.
An Analysis of the Adaptation of Electronic new Government Accounting System ...IJAEMSJORNAL
The Philippine Government, specifically the Commission on Audit, has made efforts to develop an Accounting System called the e-NGAS. It has an objective to improve productivity, transparency and accountability in financial management. However, as a system was introduced for agency adaptation, after a decade many agencies have not yet adopted it and it includes some agencies in the Province of Nueva Ecija. The researcher believes that understanding the factors of not adapting to the said system is the first step for a successful system implementation. Thus, this study seeks to identify, summarize, and better understand the factors that could affect user resistance. Adapted from the Theory of resistance by Klaus and Blanton (2010), factors are classified into four determinants as Organizational, Individual, Technical and Process Factors. However, technical factors are not included in the analysis of this study and are recommended for future studies. A total of thirty Government Accounting Employees from agencies that do not yet adapt to the eNGAS have answered the given structured questionnaire. And as a result, it reveals that Organizational and Process factors significantly affect the users. The factors such as lack of communication, lack of top management support, lack of training, lack of resources, work inconvenience, needed changes in employee's jobs and skills and communication process are among the factors specifically identified by the respondents. Through the information brought about by these studies, the researcher aims that it can help the eNGAS Steering Committee to develop more comprehensive strategies that can address such said factors.
Effectiveness of the Public Financial Management Assessment Tool or (PFMAT) i...IJAEMSJORNAL
In both theoretical and practical areas, the issue of public sector management and the use of public finances is highly critical. The management of public finances is vital if public services, like local government, are to operate smoothly and effectively. If public financial management is such a vital element in a country's growth, it is crucial to know, quantify and develop the factors leading to poor public financial management. This descriptive research interest is on the effectiveness of the public financial management assessment tool or PFMAT for local government units. The chosen subject of the study is the Municipality of Talavera, Nueva Ecija, and the focus is on the results of the PFMAT report of the municipality for the covered fiscal years 2014-2016 and 2016-2018. The study revealed that the PFMAT is a standard tool that states the weak areas of the public financial performance of LGU-Talavera, thus paving the way for improved services for the residents of the municipality. LGU-Talavera has gradually improved its public financial performance in 2014-2018. PFMAT is therefore an effective tool for evaluating public finances to strengthen the town's financial capability, thereby enhancing the overall performance of the LGU.
The of e government role in the development of government accounting informat...Alexander Decker
This document summarizes a research paper on the role of e-government in developing government accounting information systems. The paper aims to show how applying e-government impacts government accounting systems and their components. It also seeks to propose a framework for government accounting information systems under e-government. The paper reviews literature on how electronic operations affect accounting systems and identifies challenges for accountants working with increased data volumes and processing speeds under e-government. It develops hypotheses that increasing e-government transactions will require adapting accounting systems to meet new needs, and that e-government will impact both technical and human aspects of accounting information systems.
Role of Accounting Information Systems in Control of Public Funds Case Studyijtsrd
The study problem is weak interest of public institutions on applying the accounting information systems in the control of the public funds as well the misuse of the public resources of the country. The study aim is to identify the role of using accounting information systems in protecting public assets, the role of using accounting information systems in test accounting data in public sector, and knowing the impact of use the accounting information systems on increasing the efficiency and effectiveness of public financial control of the country, and the impact of using accounting information systems in encouraging compliance with fiscal policies. The study concluded that The use of accounting information system helps to protect the public assets and properties, the use of accounting information systems has a major role in test accounting data in public sector, the use of accounting information systems positively affects the increase in efficiency and effectiveness of the public financial control, the use of accounting information systems positively to encourage compliance with the public financial policies. The study recommended as following necessity of applying the accounting information system that helps in protecting the states public assets and properties, the need to train and qualify accountants and auditors to use accounting information systems in order to increase the efficiency and effectiveness of financial control over public resources, the need to use accounting information systems in state institutions for their contribution to testing Accounting data, the necessity of using accounting systems to encourage compliance with the public financial policies. Mohamed Elnair Mohamedain Khogly "Role of Accounting Information Systems in Control of Public Funds - Case Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd61351.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/61351/role-of-accounting-information-systems-in-control-of-public-funds--case-study/mohamed-elnair-mohamedain-khogly
Adaption of E-Filling of Income Tax Returns in KurdistanAI Publications
The study aimed to examine factors influencing E-filling in Kurdistan region of Iraq. To measure the current study, the researchers used three factors (perception, awareness, and quality) as independent variables and E-filling as dependent variable. A quantitative technique applied in order to analyze the current study. Sample design refers to the procedure or method the researcher is willing to accept in choosing items for the sample. Research sample was selected using a procedure of random sampling and it was carried out in different banks. A total of 120 questionnaires were distributed, however 109 participants properly filled out the questionnaires. The results of the study revealed that low levels of computer literacy have a substantial impact on the compliance levels of government organizations. The research determined that in the context of security, the danger of tax noncompliance did not have a major effect on the degree of compliance among the various Iraqi government institutions in the Kurdistan area. The extension or upgrade would be sure to assist in better understanding the determining factor for electronic filing acceptability. Moreover, government agencies, government policy makers, and system designers could also profit from a management policy such as policy makers and agencies. Because of this, the theory and discussion on the subject would provide factual support for the reasons behind why this technology was difficult to adopt. The results show that awareness influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that quality influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that E-filling E-as an influential factor influences significantly and positively E-filling at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (0.693, 0.621, 0.712, and 0.763 respectively) indicating the ability of the models explaining the variation of E-filling due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
Information technology and financial reporting by deposit money bank in nigeriaAlexander Decker
This document summarizes a research study that investigated the impact of information technology on the preparation and publication of financial reports in deposit money banks in Nigeria. The study found that automation improves the accuracy, reliability, and quality of financial reports. However, it did not find that automation hinders compliance with accounting standards. It recommended that information technology training be incorporated into accounting education to improve accountants' skills. The study used a survey of 345 accountants across 21 Nigerian banks and analyzed the data using regression analysis.
Nepal implemented a Treasury Single Account (TSA) system between 2009-2013 to improve expenditure control, accountability, and transparency. The system consolidated over 14,000 government accounts into 445 centralized accounts. Real-time budget execution reports are now published daily online, increasing credibility and trust in government financial data. Immediate achievements included ending idle cash balances, daily bank reconciliations, and stopping the use of overdrafts. Implementation was phased and faced resistance initially, but dedicated leadership and an emphasis on improved service delivery helped overcome challenges to reform. The TSA system is credited with enhancing cash management, budgetary decision making, and overall government credibility in Nepal.
Relationship between Financial Reporting Reforms and Performance of Selected ...Dr. Amarjeet Singh
Over the past few decades, the world has witnessed
spectacular transformations of public financial management
systems. Kenya transformed its financial reporting system
with a view of enhancing credibility of its financial reports.
The objective of the study was to examine the relationship
between financial reporting reforms and the performance of
selected County Governments in Kenya. The study was guided
by descriptive research design and the target population was
184 treasury staff from Bomet, Kericho, Nakuru and Narok
County Governments. Census sampling technique was
employed in selecting the respondents to the study. Data were
collected using semi-structured, self-administered
questionnaires. Data was analyzed using descriptive and
inferential statistics. The findings revealed that financial
reporting reforms showed statistically significant correlation
(r=0.673) with the performance of selected County
Governments in Kenya. It was recommended that adoption of
IPSAS in financial reporting should be strengthened to ensure
optimal performance of the county governments.
No doubt, this publication will help in promoting understanding of the actual situation of women and men in the society and create evidence-based information for developing and monitoring policies and programmes oriented towards increased investments in human capital and labour force. The indicators in the publication can be very useful for the government and other bodies in monitoring the progress towards gender equality as regards access to education, health, economic resources or leadership position and thereby orienting policies towards improving opportunities for the disadvantaged sex.
The document summarizes a research study conducted by a group of MPA candidates on the transparency efforts of three Texas local governments: Houston, South Padre Island, and Bandera. The study examines how each local government shares information on financial transactions and their municipal budget with the public. It describes the methodology used, including analyzing communications methods, budgets, reports, and transparency measures of each city. The document also provides highlights of findings for each city studied and their transparency efforts.
This study focused on Record Management and Goals Achievement in the Public Sector: A Study of Selected Local
Government Areas in Enugu State. The research design for the study was the descriptive survey research. The
population for the study consists of a sample of 49 senior staff of records unit and administrative department of six
Local Government Areas (LGAs) selected through purposive sampling from the three senatorial zones of Enugu
State. However, in analyzing the data, the researchers relied on the 41 questionnaires that were validly completed
and returned. The major instrument for data collection was a five point likert scale questionnaire titled record
management and goal achievement in the public sector questionnaire (RM&GAPSQ). It was concluded in this study
that record management system employed by the selected LGAs in Enugu state has contributed in the achievement
of the goals of the government especially in the area of enhancing process efficiency. It was recommended that
Local Government Areas should ensure that results of their socio-economic mapping and project management
information should be integrated into the overall information system of the LGAs for enhanced social service and
project delivery, training and retraining of record managers in the LGAs should be made an intricate part of the
policies of the LGAs in order to update their proficiency and ensure that they contribute optimally to the
achievement of the goals of the LGAs and in order to promote cost efficiency and enhance timeliness in information
processing, it was also recommended that LGAs should migrate to full electronic information management system.
The document discusses trends in fiscal decentralization in Karnataka, India. It finds that while PRIs (Panchayati Raj Institutions) are legally mandated to spend 33% of the state budget, they are actually allocated only 17.5%, indicating resistance to devolution. It also finds that expenditures by line departments and other bodies within Gram Panchayat jurisdictions far exceed GP expenditures, but GPs have no information on these funds. The document recommends reviews to ensure allocations match functions, scheme rationalization, and thematic block grants to allow PRIs flexibility in planning according to local needs and priorities.
The publication covered seventy six MDAs with the exception of Local Government staff and staff of Primary Schools in the State. The document is partitioned into three sections in which Section 1 contains the summary of personnel in Ekiti State Public Service by gender. Section 2 contains the percentage distribution of Ekiti State Public Service personnel by length of service, grade level, age group, cadre, and local government. Other parameters used for classification are qualification, nature of appointment, length of service before disengagement, reasons for leaving service and personnel trained. Section 3 contains detailed information using the parameters highlighted in section 2 for all the MDAs.
The main aim of this study was to examine the Influence of Management Accounting Practices on Performance of Kisumu County Government. The study aimed specifically to examine how the performance of Kisumu County Government is influenced by financial planning and budgeting and internal control and public finances governance. One of the objects of a transfer is to bring economic resources closer to the people, and effective public financial management practices are needed to make this felt by the people. The reviewed literature shows that limited studies are being conducted on the same subject and therefore this study aims to fill the gap by contributing to the existing knowledge. In the past six years, Kenya has experienced many challenges despite the improvement of the legislative and institutional frameworks for the management of public finances which are not in line with the global expected standard practice and therefore lead to a poorer service delivery. This study also aims to strengthen policies that streamline prudent public resource management. The study was based on participatory theory, contingency theory and institutional theory. The study employed mixed research and a deliberate technique for sampling. The county's director and accountants from the treasury of Kisumu County were among the respondents. In the case of primary data, a questionnaire was used to collect secondary data from the Budget Office, the Office of the Auditor General and the County Treasury Office. In the study qualitative and quantitative data were used. While content analyzes were used for qualitative data analysis, the Social Science Statistics Package Version 25 was used for quantitative data analyzing descriptive and inferential statistics. The effect of management accounting practices on the Kisumu County Government's performance has been assessed by a multiple linear regression analysis. The main finding was the importance of internal control practices involving monitoring, control environments, and internal audits (F (1, 196) = 156,124).
The document summarizes issues with Kenya's 2013 general elections, including non-transparent procurement of electoral materials, an incomplete and unverified voter register, failure of electronic voting systems, and contradictory election forms. It concludes that the IEBC demonstrated serious gaps in transparency and accountability in managing the elections. The document recommends reforms to address these issues and help ensure free and fair elections in 2017, including improvements to the voter register, oversight of the IEBC, and dispute resolution processes.
This document proposes creating a National Health Facility Registry in India by harmonizing existing facility data sources. It recommends identifying minimum data elements for the registry based on national standards. The registry would uniquely identify all public and private health facilities by mapping and verifying facility data from the National Health Resource Repository, National Identification Number project, and Registry of Hospitals in Network of Insurance. States would validate facility data and update the registry through a standardized process. This would create a centralized registry and unique identifier for every health facility, enabling nationwide health information exchange and resource planning.
Corporate Governance is defined as the set of processes, rules and laws that have been put in place in businesses to assist in the operations, in regulating, and affect the way businesses are directed in order to enhance accountability. The management is responsible to promote good corporate governance by setting structures that are beneficial to all the stakeholders, (management, shareholders, employees, customers, suppliers and the government among others). The internal audit department has a role to play in assisting the board of governors in promoting corporate governance. The board of governors together with the risk management committee should monitor and frequently review the effectiveness of the internal audit function as regards to corporate governance (KPMG, 2003). They should ensure that the internal audit department is well resourced and has a high level of independence. There should be quick responses to the internal audit recommendations.
This document is the annual report of Statistics South Africa (Stats SA) for the 2012/13 financial year. It provides an overview of Stats SA's strategic goals and legislative mandates, as well as reports on key achievements over the past year. Some of the highlights included the successful completion of Census 2011 and release of results within 12 months, improvements made to the consumer price index, and continued work to strengthen statistical capacity and partnerships on the continent. Challenges such as initial issues processing Census 2011 questionnaires and reopening the post-enumeration survey were also acknowledged.
The monthly information bulletin of the Centre of Policy and Legal Reform (CPLR) is dedicated to the analysis of state reforms,
in particular in the areas of parliamentarianism and elections, constitutional and judicial reforms, civil service, anticorruption,
etc. The goal of the publication is to increase the level of expert awareness among the citizens and to strengthen their
capacity to influence the government authorities in order to expedite democratic reforms and to establish good governance
in Ukraine.
Municipal administrative data can be an important source of data collection for statistical purposes. A characterization questionnaire was used to evaluate Bolivian municipalities' administrative records. While the records have advantages over other data sources like surveys in terms of cost and coverage, the characterization found issues with consistency of definitions, classifications, and lack of long-term planning. The research proposes using municipalities' administrative data to generate statistics on socio-demographic indicators for development planning. A municipal data form is suggested to collect the information, which the INE Cochabamba could then analyze into statistical records due to municipalities typically lacking dedicated statistical units.
Similar to THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS AS A MODERATION
An Analysis of the Adaptation of Electronic new Government Accounting System ...IJAEMSJORNAL
The Philippine Government, specifically the Commission on Audit, has made efforts to develop an Accounting System called the e-NGAS. It has an objective to improve productivity, transparency and accountability in financial management. However, as a system was introduced for agency adaptation, after a decade many agencies have not yet adopted it and it includes some agencies in the Province of Nueva Ecija. The researcher believes that understanding the factors of not adapting to the said system is the first step for a successful system implementation. Thus, this study seeks to identify, summarize, and better understand the factors that could affect user resistance. Adapted from the Theory of resistance by Klaus and Blanton (2010), factors are classified into four determinants as Organizational, Individual, Technical and Process Factors. However, technical factors are not included in the analysis of this study and are recommended for future studies. A total of thirty Government Accounting Employees from agencies that do not yet adapt to the eNGAS have answered the given structured questionnaire. And as a result, it reveals that Organizational and Process factors significantly affect the users. The factors such as lack of communication, lack of top management support, lack of training, lack of resources, work inconvenience, needed changes in employee's jobs and skills and communication process are among the factors specifically identified by the respondents. Through the information brought about by these studies, the researcher aims that it can help the eNGAS Steering Committee to develop more comprehensive strategies that can address such said factors.
Effectiveness of the Public Financial Management Assessment Tool or (PFMAT) i...IJAEMSJORNAL
In both theoretical and practical areas, the issue of public sector management and the use of public finances is highly critical. The management of public finances is vital if public services, like local government, are to operate smoothly and effectively. If public financial management is such a vital element in a country's growth, it is crucial to know, quantify and develop the factors leading to poor public financial management. This descriptive research interest is on the effectiveness of the public financial management assessment tool or PFMAT for local government units. The chosen subject of the study is the Municipality of Talavera, Nueva Ecija, and the focus is on the results of the PFMAT report of the municipality for the covered fiscal years 2014-2016 and 2016-2018. The study revealed that the PFMAT is a standard tool that states the weak areas of the public financial performance of LGU-Talavera, thus paving the way for improved services for the residents of the municipality. LGU-Talavera has gradually improved its public financial performance in 2014-2018. PFMAT is therefore an effective tool for evaluating public finances to strengthen the town's financial capability, thereby enhancing the overall performance of the LGU.
The of e government role in the development of government accounting informat...Alexander Decker
This document summarizes a research paper on the role of e-government in developing government accounting information systems. The paper aims to show how applying e-government impacts government accounting systems and their components. It also seeks to propose a framework for government accounting information systems under e-government. The paper reviews literature on how electronic operations affect accounting systems and identifies challenges for accountants working with increased data volumes and processing speeds under e-government. It develops hypotheses that increasing e-government transactions will require adapting accounting systems to meet new needs, and that e-government will impact both technical and human aspects of accounting information systems.
Role of Accounting Information Systems in Control of Public Funds Case Studyijtsrd
The study problem is weak interest of public institutions on applying the accounting information systems in the control of the public funds as well the misuse of the public resources of the country. The study aim is to identify the role of using accounting information systems in protecting public assets, the role of using accounting information systems in test accounting data in public sector, and knowing the impact of use the accounting information systems on increasing the efficiency and effectiveness of public financial control of the country, and the impact of using accounting information systems in encouraging compliance with fiscal policies. The study concluded that The use of accounting information system helps to protect the public assets and properties, the use of accounting information systems has a major role in test accounting data in public sector, the use of accounting information systems positively affects the increase in efficiency and effectiveness of the public financial control, the use of accounting information systems positively to encourage compliance with the public financial policies. The study recommended as following necessity of applying the accounting information system that helps in protecting the states public assets and properties, the need to train and qualify accountants and auditors to use accounting information systems in order to increase the efficiency and effectiveness of financial control over public resources, the need to use accounting information systems in state institutions for their contribution to testing Accounting data, the necessity of using accounting systems to encourage compliance with the public financial policies. Mohamed Elnair Mohamedain Khogly "Role of Accounting Information Systems in Control of Public Funds - Case Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd61351.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/61351/role-of-accounting-information-systems-in-control-of-public-funds--case-study/mohamed-elnair-mohamedain-khogly
Adaption of E-Filling of Income Tax Returns in KurdistanAI Publications
The study aimed to examine factors influencing E-filling in Kurdistan region of Iraq. To measure the current study, the researchers used three factors (perception, awareness, and quality) as independent variables and E-filling as dependent variable. A quantitative technique applied in order to analyze the current study. Sample design refers to the procedure or method the researcher is willing to accept in choosing items for the sample. Research sample was selected using a procedure of random sampling and it was carried out in different banks. A total of 120 questionnaires were distributed, however 109 participants properly filled out the questionnaires. The results of the study revealed that low levels of computer literacy have a substantial impact on the compliance levels of government organizations. The research determined that in the context of security, the danger of tax noncompliance did not have a major effect on the degree of compliance among the various Iraqi government institutions in the Kurdistan area. The extension or upgrade would be sure to assist in better understanding the determining factor for electronic filing acceptability. Moreover, government agencies, government policy makers, and system designers could also profit from a management policy such as policy makers and agencies. Because of this, the theory and discussion on the subject would provide factual support for the reasons behind why this technology was difficult to adopt. The results show that awareness influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that quality influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that E-filling E-as an influential factor influences significantly and positively E-filling at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (0.693, 0.621, 0.712, and 0.763 respectively) indicating the ability of the models explaining the variation of E-filling due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
Information technology and financial reporting by deposit money bank in nigeriaAlexander Decker
This document summarizes a research study that investigated the impact of information technology on the preparation and publication of financial reports in deposit money banks in Nigeria. The study found that automation improves the accuracy, reliability, and quality of financial reports. However, it did not find that automation hinders compliance with accounting standards. It recommended that information technology training be incorporated into accounting education to improve accountants' skills. The study used a survey of 345 accountants across 21 Nigerian banks and analyzed the data using regression analysis.
Nepal implemented a Treasury Single Account (TSA) system between 2009-2013 to improve expenditure control, accountability, and transparency. The system consolidated over 14,000 government accounts into 445 centralized accounts. Real-time budget execution reports are now published daily online, increasing credibility and trust in government financial data. Immediate achievements included ending idle cash balances, daily bank reconciliations, and stopping the use of overdrafts. Implementation was phased and faced resistance initially, but dedicated leadership and an emphasis on improved service delivery helped overcome challenges to reform. The TSA system is credited with enhancing cash management, budgetary decision making, and overall government credibility in Nepal.
Relationship between Financial Reporting Reforms and Performance of Selected ...Dr. Amarjeet Singh
Over the past few decades, the world has witnessed
spectacular transformations of public financial management
systems. Kenya transformed its financial reporting system
with a view of enhancing credibility of its financial reports.
The objective of the study was to examine the relationship
between financial reporting reforms and the performance of
selected County Governments in Kenya. The study was guided
by descriptive research design and the target population was
184 treasury staff from Bomet, Kericho, Nakuru and Narok
County Governments. Census sampling technique was
employed in selecting the respondents to the study. Data were
collected using semi-structured, self-administered
questionnaires. Data was analyzed using descriptive and
inferential statistics. The findings revealed that financial
reporting reforms showed statistically significant correlation
(r=0.673) with the performance of selected County
Governments in Kenya. It was recommended that adoption of
IPSAS in financial reporting should be strengthened to ensure
optimal performance of the county governments.
This document summarizes a study that examined the effects of Integrated Financial Management Information System (IFMIS) on financial reporting effectiveness of district local governments in Uganda. Some key findings of the study include:
1) IFMIS was found to positively affect and improve financial reporting effectiveness in Ugandan district governments by ensuring consistency, accuracy, timeliness, transparency and relevancy of reports.
2) IFMIS supports effective budget preparation, transaction processing and financial report preparation, thereby fulfilling the objective of improving financial accountability through prompt reporting.
3) The study found IFMIS improves financial reporting effectiveness through realistic budgeting based on available resources, integration of departmental budgets, ranking of financial priorities, and easy tracking of
Integrated Development Performance Monitoring and Evaluation System in Indone...Arief Wiroyudo
The document discusses integrated development performance monitoring and evaluation (MONEV) systems in Indonesia. It provides background on decentralization in Indonesia and the importance of MONEV for accountability, resource allocation, and learning. It analyzes problems with Indonesia's current MONEV system, such as duplicative reporting requirements, lack of impact on planning, and high costs. The document argues for an integrated national MONEV system to better link information between central and regional governments to improve development planning.
IPSAS ADOPTION AND FINANCIAL REPORTING QUALITY IN PUBLIC SECTOR OF THE SOUTH ...AJHSSR Journal
ABSTRACT: The study investigated the mediating/moderating role of contingency factors in the relationship
between IPSAS adoption and financial reporting quality in the South Western Nigeria. The public service in the
six states of the south western Nigeria is the focus of the study. A total of 400 respondents are covered in the
survey and professional staff like auditors and accountants in the public service form the nucleus of the
respondents. Well-structured questionnaire was constructed and administered. The data harvested was anlysed
using Structural Equation Modelling. the influence of IPSASs adoption on financial reporting quality is
determined by contingency factors in the sample States. It is therefore recommended that states should take into
cognisance the peculiar contingency factors in the State. This study showed that contingency factors mediate the
association between IPSASs adoption and financial reporting quality.
Key Words: IPSAS Adoption, Financial Reporting Quality, Contingency Factors, Mediating/Moderating
Factors
This study aims to analyze the effect of the human development
index and financial performance on accountability through
transparency of the Indonesian government. The main theory
used in this research is Institutional Theory, supported by
Stakeholder Theory, and Agency Theory. A purposive sampling
technique was used in this study, then the final sample was 330
from the number of provinces in Indonesia for the category
Indonesian open budget transparency within 10 years, data was
obtained by grouping through a method of Internet search from
government websites and the Central Bureau of Statistics in
Indonesia. Collected data were processed with the use of tool
analysis descriptive quantitatively using the SEM method. The
results of this study found that Human Development Index and
General Allocation Fund had a significant effect, while Original
Local Government Revenue did not have a significant effect on
accountability through transparency, this research became a
reference for further researchers, and as a reference material for
provincial governments in determining policy
Understanding eGovernance The long and short of it..Dr. Heera Lal IAS
This document provides an overview of eGovernance in India. It begins with introducing the eGovernance project lifecycle (eGLC) which consists of 6 phases: 1) developing an eGovernance strategy, 2) assessing the current state, 3) defining the future state, 4) determining implementation approaches and sourcing, 5) developing and implementing IT systems, and 6) operating and sustaining the project. It then discusses key Indian eGovernance initiatives including Aadhaar, Digi Locker, and mGovernance. The document concludes by outlining the vision and goals of Digital India to create digital infrastructure as a utility for citizens, provide governance services on demand, and empower citizens digitally.
Assessment of Local Governance and Development Performance in IndonesiaDr. Astia Dendi
1. The document discusses performance measurement models implemented in Indonesia following its decentralization in 2001. It explores challenges with current central-government driven models.
2. A nested model is proposed that integrates three spheres of evaluation: financial/budget performance, governance performance, and development performance. This aims to make evaluation more attainable and useful for local governments.
3. The paper also discusses lessons learned and suggestions for an effective process to implement the nested performance evaluation model, including collaborative efforts between central and local governments.
This document discusses a study that examined the role of accounting information systems in activating responsibility accounting in Jordanian industrial companies. The study found that accounting managers had positive attitudes toward the role of accounting information systems. It also found that accounting information systems can activate responsibility accounting. Additionally, the role of accounting information systems did not vary based on educational qualifications but did vary based on work experience. The study recommends focusing on social activity disclosures and improving information systems equipment in companies.
This document summarizes a research paper on factors influencing the quality of financial reporting and its implications for good government governance in local governments in Indonesia. The paper discusses how apparatus competence and internal controls can affect the quality of financial reporting. Previous audits found issues of non-compliance and fraud in some local government financial reports. The purpose of the research was to analyze the influence of apparatus competence and internal controls on the quality of financial reporting and how that quality then impacts good government governance. The paper reviews relevant literature on these topics and proposes a theoretical framework and research model to study the relationships.
The document provides background information on the Ethiopian Electric Power Corporation (EEPCo) and discusses issues with its accounting system. It outlines that EEPCo was established in 1956 and split into two separate companies in 2006. The document states that EEPCo's accounting system has faced problems like inaccurate financial reporting due to unqualified accountants and failure to implement international accounting standards. This has led to wrong decisions and poor audit reports. The purpose of the study is to assess EEPCo's accounting system and identify ways to improve it.
The Effect of Modernization of Administrative Systems, Fiscus Services, and L...AJHSSR Journal
ABSTRACT: Regional taxes are mandatory contributions to regions that are owed by individuals or entities
that are coercive in nature based on the law without receiving direct compensation and are used for regional
needs for the greatest prosperity of the people. This statement raises public participation and awareness to pay
taxes which is very necessary in order to increase state revenues from the tax sector. This study aims to analyze
the effect of system modernization, tax service services, and understanding simultaneously and partially on
vehicle tax compliance. The number of samples is 100 respondents. The data analysis technique used is
multiple linear regression analysis. The results of the study indicate that the modernization of the
administrative system, tax service services, and understanding of taxation have a significant positive effect on
motor vehicle taxpayer compliance. By looking at the results of this research, it is hoped that the government
will maximize the modernization of systems, services and understanding of taxpayers to maximize motor
vehicle taxes.
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Digital Literacy is an important instrument to strengthen customer strength to avoid risky credit behaviour. Apart from Digital Literacy, Financial Self Efficacy is also an important instrument to avoid this. Therefore, this research aims to analyze the influence of digital literacy and financial self-efficacy on risky credit behaviour. This research is quantitative research with an explanatory approach, namely research that uses previous research as a stepping stone for finding new findings. The data used in this research uses primary data collected using the 1-5 questionnaire method which contains agree, strongly agree, disagree and strongly disagree. The data used was analyzed via PLS 3.0. The research results show that the Digital Literacy and Financial Self Efficacy variables each have a positive relationship and a significant influence on Risky Credit Behavior. As Digital Literacy improves and Confidence in managing finances increases, it will further strengthen the potential of employees to avoid Risky Credit Behavior
The creative economy has become a driving force for economic growth
and cultural development in Indonesia, with the Minister of Tourism
and Creative Economy at the forefront of shaping policies and
initiatives to support this sector. This research employs a mixedmethods approach, combining quantitative survey data and qualitative
insights from in-depth interviews, to explore the Minister's role in
encouraging innovation and entrepreneurial networks in the creative
economy. The findings reveal a generally positive perception of the
Minister's policies, with stakeholders acknowledging their
effectiveness in promoting innovation and entrepreneurial networks.
Networking and collaboration initiatives facilitated by the Minister are
seen as instrumental in fostering connections within the sector. While
challenges exist, including the need for enhanced funding accessibility
and intellectual property protection, they present opportunities for
policy improvement. The study contributes to a nuanced
understanding of the Minister's impact and offers policy
recommendations to further enhance the growth and sustainability of
the creative economy in Indonesia.
This study aims to determine whether the simultaneous use of finance, business training, and e-commerce has a favorable
and significant impact on microbusiness revenue. Multiple linear regression is being used in this quantitative research
approach. The people who participate in microbusinesses and have received business training make up the population of
this study. Purposive sampling, a non-probability sample technique, and a total of 100 respondents make up the approach
employed in this study. The questions for this study were made available and directly completed by respondents using
Google Forms. The Likert scale was employed by the author as a measurement in this study. The usage of e-commerce has
a good and considerable impact on microbusiness income, according to the research findings. Microbusiness income is
significantly and favorably impacted by capital. Microbusiness income is significantly and favorably affected by enterprise
training. Microbusiness revenue benefits significantly and positively from the usage of e-commerce, financing, and business
training all at once. 52% of microbusiness income is impacted by the usage of e-commerce, financing, and enterprise
training. The other 48%, meanwhile, was affected by things unrelated to this study
Tourism has an important role in the economy with significant contributions to
sustainable development. Based on World Travel & Tourism Council WTTC (2016) and World
Bank (2016) that tourists contribute 10 % to national Gross domestic product (GDP), the highest
in ASEAN in which tourism GDP national grew 4.8 % with an upward trend up to 6.9%, more
than other sectors such as industrial agriculture, manufacturing automotive and mining. In
addition, tourism contributed to foreign exchange by about US $ 1 Million, produced GDP
US$ 1.7 Million or 170%, and is still the highest compared to other industries.
Economics and Digital Business Review / Volume 5 Issue 1 (2024)
48
The Implementation of Halal Tourism Ecosystem in Bantimurung....
Halal tourism has become a new phenomenon in tourism industries. In several years,
amount of tourists from halal tourism experienced significant improvement. Based on
Thomson Reuters and Dinar Standard (2013) that sector of Halal tourism is worth US$137
billion in 2013 and reached US$181 billion in the year 2018.
While, some countries try to build and create halal tourism ecosystem such as
Malaysia, Thailand, Japan and South Korea. Malaysia declared as center of world halal
products and promoted through the Malaysia International Halal Showcase (MIHAS) each
year since 2013. Besides, Thailand also declared as center last halal food followed Japan and
South Korea, even though the Muslim population in Japan only 100.000 persons and South
Korea only 150,000 persons. However, they are interested to muslim traveler in order to get
the business opportunity in halal tourism.
Dokumen tersebut merupakan curriculum vitae dari Dr. Jamaluddin Majid yang berisi ringkasan singkat tentang identitas diri, riwayat pendidikan, pengalaman kerja, organisasi, penghargaan, dan karya tulisnya.
his research aims to reveal goal congruence for the financial statement fraud- based behavioral audit.
financial statement fraud. The agency relationship theory is a contract between the auditor (agent) and the principal (principal). Agency relationships arise when one or more principals employ another person
(agent) to provide a service and then delegate authority to decision making to the agent. This study was
conducted at KAP Benny and colleagues using qualitative research using phenomenology approach using
secondary data and primary data analyzed using interview and interview method using tools in the form
of recorder and manuscript aid and tested its validity. The result of this research is shown by case from
from 2015 to 2017. In 2015 there was 86.3% of cases, in 2016 there was 86.7% and down in 2017 by
3.68%. Auditors' perception of goal congruence can help in achieving the goal of information that is not synchronized with other information. For that in building a good goal congruence then we need to build the ethics of an auditor
Application of internal control system and accounting information system in management of coffee shopis a very
important thing. This financial statements must meet the following characteristics : relevant, reliable, comparable,
and understandable. The purpose this study: (1) to find out whether the use of accounting information system and
internal controls effect the quality of financial statements.(2) to find out whether intelligence quotient moderates
the effect of accounting information system and internal controls on the quality of financial statements. The
population in this study are all Cofee Shop in The City Of Makassar. The sample in this study is manager or
employees of the financial part of the respondents were 12 respondents. The samples were selected by using a
purposive sampling method. Data was collected by distributing questionnaires to the respondents directly
concerned. Technical analysis of the data used is multiple regression with SPSS 24. The result showed that: (1)
the accounting information system has a positive significant effect on the quality of government financial
statements and the internal control system has a significant effect on the quality of financial
statements.(2)Intelligence quotient is able to moderate the financial information system towards the quality of
financial statements. While intelligence quotient variable is not able to moderate internal controls on the quality
of financial statements.
Ringkasan dokumen tersebut adalah:
1) Dokumen tersebut membahas tentang kenaikan tarif BPJS Kesehatan dan dampak sosialnya terhadap masyarakat berdasarkan perspektif akuntansi sosial 2) Kenaikan tarif BPJS dianggap tidak sesuai dengan kebutuhan masyarakat dan dapat menurunkan partisipasi masyarakat 3) Pemerintah perlu melakukan kajian mendalam terkait dampak sosial kebijakan
This study aims to determine the effect of financial distress and disclosure to the going concern of banking
companies listing on Indonesia Stock Exchange. Population of this research is all banking companies
listed in Indonesian Stock Exchange. Sample in this research is 6 banking companies. The analysis method
is logistic regression. The result of the research shows that financial distress has a negative effect on
going-concern opinion, while disclosure negatively affect of going concern opinion on banking company
listing in Indonesian Stock Exchange.
A public accountant as a profession that provides assurance services about historical
financial report information to the public is required to have adequate accounting knowledge and
accounting skills as well as personal qualities. Such personal qualities will be reflected in his
professional behavior. Professional behavior of public accountant one of them embodied in the
form of avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time
budget pressure and turnoer intention. A high level of time budget pressure will encourage
auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the
irregularities of auditor behavior. There is a significant positive correlation between intention
turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such
behavior is detected.
This study aims to examine the greedy effect of greed, opportunity, need and disclosure on the behavior of APBD corruption with parliamentary behavior as a moderating variable. This research is a quantitative research using a descriptive approach. The method of data collection is by handing out questionnaires. That Data analysis is done by applying multiple linear regression analysis and regression moderating analysis with residual test approach. The results of the study with multiple linear regression analysis indicate that greedy, opportunity, and disclosure have a positive impact on the behavior of APBD corruption, while need does not affect the behavior of APBD corruption actions. The analysis of the moderating variable with the residual approach shows that parliamentary behavior can moderate greed, opportunity, need and disclosure on the behavior of APBD corruption. This means that the greater the greed, the greater the opportunity and disclosure, the higher the behavior of the APBD corruption, but if the individual has good parliamentary behavior, it will reduce the behavior of the APBD corruption.
The aim of this study was to examine the effect of financial distress, rewards and company performance using return on assets (ROA), managerial ownership, ownership concentration, directors' composition and leverage on directors' remuneration with company size, leverage and company age as control variables. The study population comprised manufacturing companies in the food and beverage sector listed on the ASEAN state stock exchange. The study used a purposive sampling method. The sample number consisted of 68 manufacturing companies. The data used are secondary data obtained from ASEAN state stock exchanges. Data analysis used multiple linear regression. The results indicate that ROA, managerial ownership, ownership concentration, firm size and leverage have a significant effect on directors' remuneration, while financial distress, reward, company age and state have no significant effect on directors' remuneration. The implications of study mean that boards of directors can conduct a comprehensive evaluation of the directors' remuneration system by establishing a team that has the authority to provide input and formulation of a remuneration system that meets the principle of fairness.
More from State Islamic University Alauddin Makassar (14)
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.
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Economic Risk Factor Update: June 2024 [SlideShare]Commonwealth
May’s reports showed signs of continued economic growth, said Sam Millette, director, fixed income, in his latest Economic Risk Factor Update.
For more market updates, subscribe to The Independent Market Observer at https://blog.commonwealth.com/independent-market-observer.
5 Tips for Creating Standard Financial ReportsEasyReports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
How Does CRISIL Evaluate Lenders in India for Credit RatingsShaheen Kumar
CRISIL evaluates lenders in India by analyzing financial performance, loan portfolio quality, risk management practices, capital adequacy, market position, and adherence to regulatory requirements. This comprehensive assessment ensures a thorough evaluation of creditworthiness and financial strength. Each criterion is meticulously examined to provide credible and reliable ratings.
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THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS AS A MODERATION
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THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION
TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL
FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS
AS A MODERATION
(STUDY IN DISTRICT OF GOWA)
1
NURUL NADILA IDWARD, 2
JAMALUDDIN MAJID, 3
MEDIYATI
1,2
UIN Alauddin Makassar,3
Unhas Makassar
Email : jamalmajid2018@gmail.com
ABSTRACT
This study aims to examine the influence of competence of human resources, utilization of
information technology and accountability to the quality of local government financial statements.
This research also aims to test the variable of internal control system of moderation of human
resources competence relation, This study aims to examine the influence of competence of human
resources, utilization of information technology and accountability to the quality of local
government financial report. This research is a quantitative research with descriptive approach.
The sampling technique used purposive sampling method. The sample in this research is
employees of Regional Financial Management Agency (BPKD), while the number of
questionnaires processed in this study as many as 34 pieces of questionnaires. The results
showed that the competence of human resources, the utilization of information technology and
accountability have a positive effect on the quality of local government financial statements. The
internal control system is unable to moderate the competence variable of human resources and
utilization of information technology to the quality of the regional financial report, but the internal
control system is able to moderate the variable of accountability to the quality of local government
financial report.
Keyword: Competence, Information Technology, Accountability, Internal Control
INTRODUCTION
The increasing phenomenon of
government financial reports that have not
presented data in accordance with the
regulations and the many deviations that
have been found by the Supreme Audit
Agency (BPK) in conducting audits of
government financial reports, has made the
public demand good governance increase.
One form of accountability in administering
the government stipulated in Law Number 17
of 2003 concerning State Finance states that
the Governor / Regent / Mayor entrusts the
accountability of the regional government
budget (APBD) implementation to the
Regional House of Representative (DPRD) in
the form of financial reports that require the
form and content of the accountability report
for The Indonesian Budget /Regional
Government Budget implementation to be
prepared and presented with government
accounting standards stipulated by
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government regulations. Also Law Number 32
Year 2004 concerning Regional Government,
which explains the government's efforts in
realizing transparency and accountability in
government financial management, both the
central government and regional
governments by submitting accountability
reports in the form of financial statements.
Through financial statements can be
known "whether a government has been
going well, so the government is required to
be able to produce quality financial reports"
Wati, et al (2014). Finally, Government
Accounting Standards (SAP) provide a
guideline to the central and regional
governments in compiling and present quality
financial reports. The standard was confirmed
by the issuance of Government Regulation
Number 24 of 2005 concerning Government
Accounting Standards that uses a cash basis
to recognize income, expenditure and
financing transactions, and accrual basis for
recognition of assets, liabilities and fund
equity. But now it has been replaced by
Government Regulation No. 71 of 2010
concerning Government Accounting
Standards that use a cash basis, cash
towards accruals to an accruals basis.
The application of the accrual-based
government accounting system has
presented new problems for local
governments in improving the quality of
financial reports, because the changes are
not merely a technical problem of recording
transactions and presenting financial
statements, but require accounting policies,
accounting treatment for transactions,
accounting choice, and designing or
analyzing existing accounting systems, while
competent and professional human resources
in terms of accounting policy making up to
technical analysis of a limited transaction.
Appropriate treatment in resolving these
problems cannot be done by employees who
do not have accounting knowledge. Halim
and Kusufi (2014) state that the preparation
and preparation of quality financial reports
required competent human resources and
mastery of government accounting.
Competence is a combination of knowledge,
skills, and abilities in a particular career field
that allows a person to perform tasks or
functions according to his expertise (Boyatzis,
1982). Competent human resources will be
able to understand the logic of accounting
properly. Failure of human resources to
understand and apply the logic of accounting
will have an impact on the financial
statements made wrong and the suitability of
the report to the standards set by the
government. Therefore competent human
resources are an important factor in the
creation of quality government financial
reports.
In addition to the competence of
human resources, to produce financial
reports that are relevant, reliable, and
trustworthy, local governments must have a
reliable accounting system. Because the
accounting system in local government has
complex transactions along with the
increasing number of budgets from year to
year. Accrual-based government accounting
also adds complex problems that already
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exist. While a weak accounting system
causes the resulting financial statements to
be less reliable and less relevant for decision
making. Therefore, the use of system-based
information technology will greatly help speed
up the process of processing financial
transaction transactions and presentation, so
that the financial statements do not lose the
value of the information. In line with that
Macmillan (2003) also states that the use of
information technology can shorten the
adjustment of the application of accrual-
based financial reporting. For this reason, the
central government and regional
governments are obliged to develop and
utilize information technology advances to
improve the ability to manage regional
finance, and channel regional financial
information to public service. So with that
Government Regulation Number 56 of 2005
was issued which obliged every local
government to implement a Regional
Financial Information System in managing
regional finance.
The quality of local government
financial reports is also determined by how
much sense of responsibility owned by
government employees in working on
financial statements. According to Mardisar
and Sari (2007) accountability is a
psychological impulse that makes someone
try to resolve their obligations and account for
all actions and decisions taken to the
environment.
"People with high accountability
devote greater effort than people with
low accountability when completing
work" Mardisar and Sari (2007).
The dimensions of accountability
include legal accountability and honesty,
program accountability, managerial
accountability, policy accountability, and
financial accountability. Related to the task of
financial accountability in this regard relating
to the management of the Regional Budget is
the obligation of the Regional Government to
provide accountability, present, report and
disclose all activities and activities related to
the receipt and use of public money to parties
who have the right and authority to hold such
accountability.
Based on the results of previous
studies, there are several factors that can
affect the quality of local government financial
reports including human resource
competence, utilization of information
technology and accountability, but the results
have a different level of significance, even
controversy. Research on accountability for
the quality of financial reports has been
carried out by Rachmawaty (2015) and
Aswadi (2014) who prove empirically that
accountability has a positive and significant
effect on the quality of financial statements.
Research on HR competencies in improving
the quality of financial reports has been
carried out by Yendrawati (2013), Nurillah
and Muid (2014), Diani (2014), Ihsanti (2014),
Pradono and Basukianto (2015), and
Kiranayanti and Erawati (2016) empirically
that human resources have a positive and
significant effect on the quality of financial
statements. But the results of different studies
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are shown by Ponamon (2014) who say that
human resource competency does not affect
the quality of financial reports. And research
on information technology utilization in
improving the quality of financial reports has
also been conducted by Nurillah and Muid
(2014) and Pradono and Basukianto (2015),
proving empirically the use of information
technology has a positive and significant
effect on the quality of financial statements.
Whereas the results of different studies are
shown by Diani (2014) and Ihsanti (2014)
which prove that information technology does
not affect the quality of financial statements.
The inconsistency of the results of
previous studies shows that there are other
variables that influence it. So an effort is
needed to reconcile inconsistency by
identifying conditional factors between the
independent variable and the dependent
variable with the contingency approach.
Govindarajan (1988) states that a
contingency approach can be used as a
solution to the inconsistency of previous
research results. The use of the contingency
approach gives the view that it is possible for
other variables to act as moderating or
intervening variables. Thus this study
suspects the internal control system acts as a
moderating variable. Because the accounting
system as an information system is the
subject of an accident both intentional and
unintentional. Therefore "the accounting
system requires internal control or in other
words, the accounting system is closely
related to internal control of the organization"
Mahmudi (2007). Referring to the concept,
the internal control system is likely to
strengthen or weaken the influence of human
resource competencies, utilization of
information technology and accountability on
the quality of financial statements.
MATERIAL AND METHOD
The population in this study were local
government employees of Gowa Regency
who carried out their activities in the field of
accounting / financial administration. The
sampling method used was purposive
sampling. Respondents used must meet the
criteria, namely Employees who function as
accounting entities and are tasked with
consolidating financial statements into the
financial statements of the Gowa Regency
Regional Government, namely the Regional
Financial Management Agency.
The type of data in this study are
primary and secondary data. Primary data is
data obtained directly from employees in the
form of answers to questionnaires distributed
to respondents, while secondary data is
research data obtained or collected in the
form of reference lists of literature studies,
government websites, legal documents and
others. Questionnaires are a number of
questions written that is used to obtain
information from the respondent in the sense
of his personality, or things he knows. Then
the data is measured using a Likert scale.
The scale of the Likert function is to give a
score on each answer to the alternative
statement. Then the values of alternative
answers are processed and processed to be
used as a measure of the variables studied
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with data analysis methods using descriptive
statistics, quality tests data, classic
assumption tests and hypothesis testing with
the help of computers through IBM SPSS 21
for windows.
The multiple linear regression analysis
technique is used to test the effect of
independent variables on the dependent
variable as follows:
Y= α + β1ZX1+β2ZX2+β3ZX3+β4ZM+β5|ZX1
- ZM|+β6|ZX2 - ZM|+β7|ZX3 - ZM| + e
RESULT AND DISCUSSION
Characteristics Respondents
Characteristics of the respondents,
based on gender, indicating that the majority
of respondents were female as many as 20
respondents or 59%. Based on age, the
number of respondents was at most in the
range of 36-50 years, 20 respondents or
59%. Based on recent education shows that
the highest level of education response is at
the S1 level as many as 26 respondents or
76.5%. Based on the education background
of the respondents the most from
Management 12 respondents or 35%. Based
on work experience dominated by
respondents who have work experience over
15 years 11 respondents or 32%.
Karakteristik Responden
Descriptive Variables
Table 1 shows the descriptive statistics
of each research variable. Based on table 1
the results of the analysis using descriptive
statistics on HR competency variables show
a minimum value of 26.00, a maximum value
of 42.00, and a mean of 35.20, with a
standard deviation of 2,826. Furthermore, the
results of the analysis using descriptive
statistics on information technology utilization
showed a minimum value of 25.00, a
maximum of 40.00, and a mean of 32.70 with
a standard deviation of 3,770.
Table 1 : Descriptive Statistics
Descriptive Statistics
N Minimum Maximum Mean Std.
Deviation
HR Competence 34 26 42 35.2059 2.82606
Utilization Technology 34 25 40 32.7059 3.77013
Accountability 34 31 45 38.4412 3.79147
Internal Control 34 33 50 41.4118 4.88112
Quality of Financial
Statement
34 26 40 33.6471 3.02397
Valid N (listwise) 34
The accountability variable shows a
minimum value of 31.00, a maximum value of
45.00, and a mean of 38.44 with a standard
deviation of 3.791. Internal control system
variables show a minimum value of 33.00, a
maximum value of 50.00, and a mean of
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41.41 with a standard deviation of 4,881.
Whereas for the variable quality of financial
statements of the local government shows a
minimum value of 26.00, the maximum value
is 40.00, and the mean is 33.64 with a
standard deviation of 3.023.
The coefficient of determination (R2) is
used to determine the extent of the
contribution of independent variables to the
dependent variable with linear regression.
The results of the coefficient of determination
can be seen from table 3 below:
Koefisien determinasi (R2
) digunakan
untuk mengetahui sejauh mana kontribusi
variabel independen terhadap variabel
dependen dengan adanya regresi linier. Hasil
koefisien determinasi dapat dilihat dari tabel 2
berikut ini :
Table 2: Model Summary
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .801a
.641 .605 1.90014
Based on table 2 it is known that the
value of R2 (R Square) is 0.641, this means
that 64.1% indicates that the Quality of
Regional Financial Reports is influenced by
the variables of Human Resources
Competence, Use of Information Technology
and Accountability. The remaining 35.9% is
influenced by other variables that have not
been studied in this study.
Table 3: ANOVA
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 193.449 3 64.483 17.860 .000b
Residual 108.316 30 3.611
Total 301.765 33
Based on table 3, it can be seen that in
the multiple regression test the results of F
count are 17.860 greater (>) than F table of
2.92 (df1 = 4-1 = 3 and df2 = 34-4 = 30) and
the significance level of 0.000 smaller (<)
than 0.05. Means Competence of Human
Resources, Utilization of Information
Technology and Accountability jointly
influence the Quality of Regional Financial
Reports.
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Table 4: Coefficients
Based on the results of the t test for
H1 obtained t-count of 2.099> from t table
1.69726 (df = n-k, which is 34-4 = 30) with a
significance level t of 0.044 <of α = 0.05, then
H1 is accepted. This means that the
competence of human resources has a
positive effect on the quality of regional
financial reports. The results of this study
indicate that the higher the competency of
human resources owned by government
employees, the quality of regional financial
reports will increase.
Based on the results of the t test for
H2 obtained t-count of 2.568> from t table
1.69726 with a significance level of t of 0.015
<of α = 0.05, then H2 is accepted. This
means that the use of information technology
has a positive effect on the quality of regional
financial reports. The results of this study
indicate that the better utilization of
information technology owned by government
employees, the quality of regional financial
reports will increase.Based on the results of
the t test for H3 obtained t-count of 2.297>
from t table 1.69726 with a significance level
of t 0.029 <of α = 0.05, then H3 is accepted.
This means that accountability has a positive
effect on the quality of regional financial
reports. The results of this study indicate that
the higher the accountability held by
government employees, the higher the quality
of regional financial reports.
Based on the test results of the
absolute difference values shown in table 6
shows that the moderating variable X1_M has
a t count of -0.144 <from t table 2.05553 with
a significance level of 0.887> of 0.05, then H4
is rejected. This means that the Internal
Control System variable is not a moderating
variable that can strengthen or weaken the
relationship of the Human Resources
Competency variable to the Quality of
Regional Financial Reports. So the fourth
hypothesis (H4) states that the Internal
Control System moderates the Competence
of Human Resources to the Quality of
Regional Financial Reports not proven or
rejected.
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 2.879 5.037 .572 .572
HR Competence .281 .134 .262 2.099 .044
Utilization of Technology .329 .128 .410 2.568 .015
Accountability .264 .115 .331 2.297 .029
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Table 5: Coefficients
B
Based on the results of the absolute
difference test results seen in table 6 shows
that the moderating variable X2_M has a t
count of 1.161 <t table 2.05553 with a
significance level of 0.256> of 0.05, then H5
is rejected. This means that the Internal
Control System variable is not a moderating
variable that can strengthen or weaken the
relationship of variable Information
Technology Utilization to the Quality of
Regional Financial Statements. So the fifth
hypothesis (H5) which states that the Internal
Control System moderates the Use of
Information Technology on the Quality of
Regional Financial Reports not proven or
rejected.
Based on the test results of the
absolute difference values seen in table 6
shows that the moderating variable X3_M has
a t count of 2,276> from t table 2,05553 with
a significance level of 0.031 <of 0.05, then H6
is accepted. This means that the Internal
Control System variable is a moderating
variable that can strengthen or weaken the
relationship of Accountability variables to the
Quality of Regional Financial Reports.
So the sixth hypothesis (H6) states that the
Internal Control System moderates
Accountability to the Quality of proven or
accepted Regional Financial Statements.
Hypothesis 1, shows that Human
Resource Competence has a positive effect
on the Quality of Regional Financial Reports,
because employees who have the ability in
their field can finish the job well, so that it will
have implications for improving the quality of
local government financial reports produced.
Financial statements are products that are
produced by fields or accounting disciplines,
therefore human resources that are
competent in this regard have the skills /
expertise, and knowledge in accounting to
produce a quality financial report.
Referring to agency theory,
government employees as agents have an
obligation to provide accountability, present,
report and disclose all activities and activities
which are their responsibility to the principal
(trustee) who has the right and authority to
hold such responsibility Faristina ( Haryanto;
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 32.438 .677 47.884 .000
Zscore: HR Competence .897 .355 .297 2.531 .018
Zscore: Utilization of
Technology I
.235 .598 .078 .394 .697
Zscore: Accountability .703 .400 .232 1.757 .091
Zscore: Internal Control 1.252 .502 .414 2.494 .019
X1_M -.082 .570 -.018 -.144 .887
X2_M .942 .811 .135 1.161 .256
X3_M 1.139 .501 .234 2.276 .031
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2011). So it can be concluded that the better
the understanding of accounting, the better
the quality of the financial statements of the
local government. The results of this study
are reinforced by the results of Yendrawati
(2013), Diani (2014), Ihsanti (2014), Pradono
and Basukianto (2015), and Kiranayanti and
Erawati (2016) stating that there is a positive
influence between human resource
competencies on financial report quality area.
Hypothesis 2, shows that Information
Technology Utilization has a positive effect on
the Quality of Regional Financial Reports,
because information technology plays an
important role in regional financial
management, starting from planning,
administration, implementation, to
accountability, which ultimately results in the
financial statements of regional governments
this will be beneficial for decision makers.
Information systems can be said to be
effective if the system is able to produce
information that is acceptable and able to
meet the expectations of information in a
timely, accurate, and reliable manner. By
utilizing technology, financial information
becomes quality, so that it can support the
decision making process more effectively.
The results of this study support the results of
previous research conducted by Indriasari
and Nahartyo (2008), Nurillah and Muid
(2014) and Pradono and Basukianto (2015)
stated that there is a positive influence
between the use of information technology on
the quality of regional financial statements.
Hypothesis 3, shows that
Accountability will affect the Quality of
Regional Financial Reports, because the
sense of responsibility or accountability that
exists in an employee will make him try to
complete his obligations as optimally as
possible and account for all actions and
decisions taken on his environment. "People
with high accountability devote greater effort
(thinking power) than people with low
accountability when completing work"
Mardisar and Sari (2007). The presentation of
financial statements prepared by local
governments must contain the accountability
for implementing the realized performance.
Where such accountability will make the
public confident in the performance of the
government, so that with high accountability
in the preparation of financial reports, it will
improve the quality of the financial statements
of the local government.
The results of this study support the
results of previous studies conducted by
Rachmawaty (2015) and Aswadi (2014)
which prove empirically that accountability
has a positive and significant effect on the
quality of regional financial statements.
Hypothesis 4, shows that the
interaction between the Internal Control
System and Competence of Human
Resources does not affect the Quality of
Regional Financial reports. This means that
the Internal Control System cannot
strengthen the relationship of Competence of
Human Resources to the Quality of Regional
Financial Reports. A possible explanation of
the inability of internal control systems to
moderate the competence of human
resources to the quality of regional financial
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reports is that Gowa Regency government
employees are directly involved in the
process of compiling many regional financial
statements that are not from an accounting
education background. This can be seen from
the number of employees with accounting
education backgrounds who are directly
involved in the preparation of regional
financial statements of only 29 percent.
Employees with an accounting background
generally have a better understanding of
financial statements than employees with a
non-accounting background. internal control
does not moderate the influence of human
resource competency on the quality of Gowa
Regency's financial statements.
Government regulation number 60 of
2008 explains that the government must trace
the background of prospective employees in
the recruitment process so that they are
placed in accordance with their respective
fields and conduct training and coaching to
improve employee competencies in their
fields. Based on the results of the
respondents' answers, the Gowa District
government is still lacking in terms of the
process of selecting and placing human
resources who have competencies in the
accounting field for the process of preparing
regional financial statements. Although
perhaps the Gowa Regency government has
provided a lot of training, employees will still
have difficulty understanding the training
material because there is no basic knowledge
of accounting education and lack of guidance
to employees. Therefore, an internal control
system is needed in managing human
resources to be placed in accordance with
their fields.
Hypothesis 5, shows that the
interaction between the Internal Control
System and the Use of Information
Technology does not affect the Quality of
Regional Financial reports. This means that
the Internal Control System cannot
strengthen the relationship of Information
Technology Utilization to the Quality of
Regional Financial Reports. A possible
explanation of the inability of internal control
systems to moderate the use of information
technology to the quality of regional financial
reports is that the internal control system has
run well but is less effective in terms of
controlling information systems. This can be
seen from the assessment of Gowa Regency
Government employees on internal control
systems. Average score for each internal
control system indicator, namely the control
environment of 4.2255, risk assessment of
4.0588, control activities of 4.1029,
information and communication of 4.2059 and
monitoring of 4.0000. It can be seen that the
monitoring indicators get the lowest rating
compared to the other four indicators. This
illustrates that the examination of accounting
records which is one indicator of the internal
control system has not been maximally
implemented.
Other conditions that might also cause
the internal control system to not moderate
the effect of information technology utilization
on the quality of financial statements are that
Gowa Regency Government employees have
confidence that information technology that
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has been utilized by the government has a
regional financial information system, namely
the Regional Management Information
System (SIMDA) and Regional Asset and
Asset Management Information System
(SIMBADA), which is able to identify and
analyze each risk that can be detrimental so
that the supervisory function is less attention
in this case the internal control system. In line
with the theory put forward by Mulyadi (2011)
which states that internal control is formed
through the accounting system and the
development of accounting systems aimed at
improving accounting controls and internal
checking. So the internal control system is an
integrated part of the regional financial
information system so that the internal control
system does not moderate the effect of
information technology utilization on the
quality of the financial statements of the
Gowa Regency area.
Hypothesis 6, shows that the
interaction between the Internal Control
System and Accountability influences the
Quality of Regional Financial reports. This
means that the Internal Control System can
strengthen the relationship of Accountability
to the Quality of Regional Financial reports,
because According to Mardisar and Sari
(2007), someone with high accountability has
a higher confidence that their work will be
examined by a supervisor / manager / leader
compared to someone who have low
accountability. The belief that a job will be
examined or assessed by others can
increase one's desire and effort to produce
more qualified work. So the role of the
internal control system will be very helpful in
increasing the accountability that exists in a
government employee. Where the elements
of the control system are such as
environmental control, risk assessment,
activity control, information and
communication and monitoring. By
implementing each element of the internal
control system properly and effectively in a
government, it will improve the quality of
public accountability.
CONCLUSION
This study found that the competence
of human resources, the use of information
technology and accountability have a positive
effect on the quality of local government
financial reports. This means that the higher
the HR competency, the better the utilization
of technology, and the higher the sense of
responsibility that government employees
have in working on their duties / obligations
will improve the quality of the regional
financial reports produced.
This study also found that the internal
control system has not been able to moderate
the relationship of human resource
competencies and utilization of information
technology to the quality of regional financial
reports. However, internal control systems
are able to moderate the relationship of
accountability to the quality of regional
financial statements..
For the Gowa Regency Government, it
is expected that the results of this study could
have an impact on improving the quality of
regional financial reports so as to win a Fair
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Without Exception (WTP) opinion from the
Audit Board of the Republic of Indonesia. To
realize this, it is recommended that the Gowa
Regency Government: (1) place employees
in accordance with their educational
background; (2) improve employee capacity
by organizing education and training in the
preparation of financial statements on an
ongoing basis; (3) increasing the use of
information technology in supporting regional
financial information systems such as
hardware, software and internet networks;
and (4) evaluating and improving the internal
control system.
For further researchers it is
recommended to expand the object of
research, not only in one Regency / City but
several Districts / Cities so that the results
obtained are general and more
representative. In addition, it is suggested for
future researchers to develop this research
by adding other variables both from internal
factors ( individual character) and external
factors (organizational character) in improving
the quality of regional financial statements.
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