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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi
Aris Eddy Sarwono
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance

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PENGARUH UKURAN PEMERINTAH DAERAH DAN KEKAYAAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi pada Pemerintah Kabupaten/ Kota di Provinsi Jawa Tengah Periode 2015-2018) Devita Kurniawati; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.402 KB)

Abstract

This study aims to determine the effect of size of local government and wealth of local government on the level of disclosure of Local Government Finance Report. The sample in this study amounted to 140 District/ City of Local Government Finance Report in Central Java during the years 2015-2018, purposive sample method using path analysis. The analysis technique used is determine the estimation of panel data regression models, classic assumption test, multiple linear regression, t-test, f-test and test the coefficient of determination, with using E-views 10. The results showed that the variable of size of the local government have no effect on the level of disclosure of Local Government Finance Report, while the wealth of local government have effect level of disclosure of Local Government Finance Report.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PRINSIP PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta) Intan Febriani; Aris Eddy Sarwono; Dewi Saptantinah P.A
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.615 KB)

Abstract

This study aims to determine the effect of human resource competencies, internal control systems, and the principles of regional financial management on the quality of local government financial reports. This research was conducted using a survey method of the civil apparatus of the Se-Eks regional government. Surakarta Residency. The type of data used is quantitative data. The data source used is primary data. Data collection techniques with interviews, questionnaires, and documentation. The population in this study were all civil servants of the state government of the Se-Eks. Surakarta Residency. The sample used in this study is the state civil apparatus in the regional government accounting department. Surakarta Residency. The sampling technique is done by using purposive sampling method. This research shows that human resource competencies, internal control systems, and regional financial management principles affect the quality of financial statements.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta) Heru Mulyadi Santoso; Aris Eddy Sarwono; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.415 KB)

Abstract

“This research was conducted on the Ex-Regional Government. Surakarta residency consists of 6 districts and 1 municipality, the type of data used is quantitative data. Data sources used are primary and secondary data. The entire population in this study were all Ex-Regional Government employees. Surakarta Residency. The sample used in this study is an employee of the Local Government accounting field. Surakarta Residency. The sampling technique is done by using purposive sampling method. In this study, referring to government accounting standards, human resource competencies and the use of information technology are important for the quality of financial reporting.”
Co-Authors Devita Kurniawati Dewi Saptantinah P.A Djoko Kristianto Heru Mulyadi Santoso Intan Febriani Sunarti Sunarti