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Journal : pekbis

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Pemerintah Provinsi Riau) Nuraini Nuraini; Kirmizi Kirmizi; Kamaliah Kamaliah
PEKBIS Vol 11, No 3 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.392 KB) | DOI: 10.31258/pekbis.11.3.210 – 220

Abstract

The objective of the research was to examine and analyze the influence of goodgovernment governance, the application of government accounting standard,competency of human resources and utilization of information technology withgovernment internal control system as moderating variable on the quality of financialof local government. The research use causality research method. The populationwas PPK-OPD (Financial Administrative Personal- Regional Device Organization),financial staff/Accounting staff, and treasurers in 35 OPDs in Riau ProvincialGovernment. The samples were 105 personel, taken by using total samplingtechnique. The data were gathered by using questionnaires and analysis of datausing SmartPLS. The result of the research showed that the application ofaccounting standard and utilization of information technology had positive andsignificant influence on the quality of financial reports of local government. Goodgovernment governance and competency of human resources are doesn’t affect toquality of financial reports of local government. Government internal control systemcouldn’t moderate the correlation of good government governance, the application ofgovernment accounting standards and utilization of information technology with thequality of financial reports of local government. Government internal control systemas moderating variable could strengthen the correlation of competency of humanresources to quality of local government financial reports of local government.
Co-Authors A. Djulardi A. T. Umiarti A. Yuniza Abdul Kadir Abdul Rahman Abigail Claudya Sesa Achmad Kusyairi Achmad Sobari Achmad Yuhdi Adi Andana Adnan Syam Ahmad, Shieva Nur Azizah AHMADI Aidil Irvan Ajat Sudrajat Akina Akina Ali Sarong Alkadri Alkadri Allif Syahputra Bania Alpan Habibi Alya Rahma Kirani Amiluddin Indi Amri Syahardi Ananda, Siti Hadrayanti Andi Nur Isnayanti Andira Wulan Prasetya Saragih Angga Arindra Shonta Anggita Ardiani Efendi Nasution Anhar Rozi Anisa Trirezeki Annisa Andriani Annisaa Fitrah Umara Annisaa Umara Ari Fridayanto Arikarani, Yesi Arnas Hasanuddin Asep Indra Asma Bio Krimesti Asriwati Asriwati Astriana Napirah Asyruni Multahada Athaya Hargita Aulia Fitri Aura Yandira Utami Ayu Pradina Ayu Rayuni Pangaribuan Ayu Ulivia Azizah Al Ashri Nainar Azizah Hanum OK B.R.T. Putri Bachtiar Akob Bahrun Bahrun Banu Santoso Basri, Teuku Hasan Benny Heltonika Berliana Berliana Betti Suryati Munthe Betty Sinaga Carryn Carryn Chairuddin Chairuddin Cici Yulia Dadi Setiadi Dalizaro Harefa Dea Angelica Dea Gustiani Desi Indriyani Manalu Desi Sepriani Desy Kristina Ayu Sirait Devi Helma Fitri Hasibuan Dhira Majid Dian Wahyuni Dina Pratiwi, Dina Dinda Novita Dwi Yuzaria Eduwar Eduwar Eka Sofia Agustina Eka Zahriana Elang Wibisana Elfia Elfia Elisa Amanda Elizabet Elizabet Elly Purnamasari Emir Rizky Taptajani Endang Maryanti Eprilia Pingkan Damayanti Eriyono Budi Wijoyo Erwansyah Lubis Esti Meliana Manalu Farida Halis Fatihatir Rahmi Febrianto Febrianto Ferdricka Nggeboe Ferica Christianawati Putri Fibriyani Nur Khairin Fitra Oktoriny Fitriani Fitriani Fitriani, Arifah Devi Fitrianingsih Fitrianingsih Fitrianingsih Fitrianingsih Franz Simanullang Galih Laras Pritayuniar Hadi Purnomo Hafnati Rahmatan Halija Halija Hamdan Alawi Hamdan Has Hana Tamara Putri Hapzi Ali Harapin Hafid H. Hari Sulistiyono Harlyanto Harlyanto Henni Syawal Henry Saptono Hertati Hertati Hifza Hifza Hira Helwati I N. Suparta I Wayan Karta I.W. Budiartha Ida Yeni Rahmawati Ika Riezki Ananda Imas Yoyoh Indah Kusuma Dewi Indah Oktaviani Indi Amiluddin Indra Suharman Inka Piola Naretin Rahayu Intan Nuraysah Ira Wahyuni Irfan Sazali Nasution Irma Rofni Wulandari Irma Yulisari Irwansyah Irwansyah Isman Isman Isnawati, Iin Aini Johan Fahri Joinanda Tarigan Joni Helandri Kamaliah Kamaliah Kartini, Hera Hastuti Kasmita Kasmita Ketut Warsa Parimartha Khalikussabir, Khalikussabir Kiki Yolanda Kirmizi Kirmizi Kori Yati Kurnia Riski Siregar La Malesi La Ode Arsad Sani La Ode Ba'a La Ode Ba’a Leodewik Murdani Simanjuntak Lili Yuspita Daulay Linda Ernawati Linda Hernike Napitupulu Lisa Andriani Lusi Azzahra M Imam Choiri M. Arifki Zainaro M. Idrus Hasibuan M. Ikhsan Rias M. Isa Mahyarita Br Kaban Makhdalena Makhdalena Mappeaty Nyorong Maria Br Sembiring Maria Ulfa Marwan Marwan Maulana Fakih Latief Maulianawati, Diana Maya Adella Zuliana mbina pinem Mentari Mutiara Putri Milasari Milasari Mina Sari Silitonga Mirzah Mirzah Misra Yeni R Miswaruddin harahap Mohd Harun Mona Yuristi Monalisa Monalisa Muammar Khaddafi Mufidah Mufidah Muhammad Ali Husni MUHAMMAD AMIR Muhammad Anggie J. Daulay Muhammad Diwan Muhammad Diwan Muhammad Jazim Hamidi Muhammad Muhlisin Muhammad Ridha DS Muhammad Sehir MUHAMMAD SURIP Muhammad Syukran Yamin Lubis Muhammad Ulum Al-din Munaji Dwi Ananto Murniana Murniana Musram Abadi Nabilah Aprilia Najihatul Faridy Nala Masayu Sofika Arum Nanda Krisnawati Natasya Hanafi Naziah Naziah Nelly Marhayati Netti Aryani Netty Aryani Nia Nopita Sari Nia Vitaloka Niken Ayu Pamukas NINIK TRI HARTANTI Nislah Khoirunnisa Nst Novi Luthfiyana NUR AFRIYANI Nur Asiah Nur Santy Asminaya Nurhayati Syihab Nuril Habibi Nusdiani Nusdiani Offie Indah Resta Okta Veza Pargito Pargito Peby Muhammad Ramdhan Peni Patriani Poppy Indah Popy Irawati Putri Maya Fitri Putri Valentina Ekasari Putu Nara Kusuma Prasanjaya Qory Aulia Zukrina R Adisetiawan Rachmita Dewi ST Ramadhani Syafitri Nst Rasman Rasman Rathi Syafni Raya Nurlianharkah Reksa Adya Pribadi Renita Ikkanuriani Riana Meynarti Situmorang Rias Oktaviani Putri Ricky Febrinaldy Simanjuntak Ridwan Syah Alimin Rijal Triyana Juniansyah Rika Halimah Rinaldi Rinaldi Rini Dwi Susanti Risma Putri TM Rizal Arifin Rizky Hilmiawan Anggoro Rizky Royhan Sitompul Rizqi Mulia Abadi Rosyidah Jayanti Vijaya Rusli Badaruddin S. Hafiz S.A Latif S.A. Latif Saberina Hasibuan Sabrina Sabrina Sahrul Hamdi Sapuadi Sapuadi Shinta Aulia Agusta sihombing taruli Silfeni Silfeni Siti Latipah Siti Munawaroh Siti Samhati Siti Sarah Fitriani, Siti Sarah Sitti Marni Ruhana Sofwan Adiputra Sori Pada Pulungan Sri Faulina Nainggolan Sri Kartikowati Sri Wahyuni Srimenda Br Ginting Stephanie Bija Subangun Subangun Suci Safitri, Suci Sudjarwo Sudjarwo Sufardiman Sufardiman Sufira Rahmi Sugihardjo Sugihardjo Sukendi Sukendi Sumarno Sumarno Suriadi Suriadi Suriyani Siregar Surya Aji Ramadana Syafriadiman, Syafriadiman Syamsudin Syamsudin Tasya Estu Hidayana Tjuwati Makmur Trisnowati, Heni Umi Kalsum Utami, Tri Niswati V. Y. Laoli Vinky Raisyah Wahidyanti Rahayu Hastutiningtyas Wahyudi Wahyudi Wening Tri Mawanti Wewi Lorenza Widarko, Agus Yeni Ernawati yenny mawaddah Yogia Prihartini Yolanda Puspita Yuli Andini Yurdayanti Yurdayanti Yusuf Hadijaya Zahra Atiah Zhien Zha Oetami Zikril Hidayat Zulmi Arnoli Zulnuraini