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All Journal DHARMA EKONOMI Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Mis Widya Andelina
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PERAN INTERNAL AUDIT, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empirik pada SKPD Kabupaten Demak) mis Widya Andelina
DHARMA EKONOMI Vol 28, No 53 (2021)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

ABSTRACTThe purpose of this study is to find out more about the efforts made by the Demak Regency Government to obtain an unqualified opinion. This effort needs to get appreciation and support from the Regional Government Apparatus. The aim of the Government is to improve the reliability of the quality of financial statements produced, particularly in terms of asset management. The sample chosen was 141 respondents with a purposive sampling technique in Demak Regency. Data obtained by distributing questionnaires. Questionnaires were returned as many as 138 questionnaires. Data analysis uses Linier Regression Analysist using SPSS Program. The results showed that the role of internal audit has a negative effect on the quality of financial statements, the application of regional financial accounting systems has a positive effect on the quality of financial statements, and human resource competence has a positive effect on the quality of financial statements. Keywords: Implementation of SAKD, Human Resource Competency, Quality of Financial Statement and Organizational Commitment. ABSTRAKTujuan penelitian ini adalah untuk mengetahui lebih lanjut upaya yang dilakukan oleh Pemerintah Kabupaten Demak untuk mendapatkan opini Wajar Tanpa Pengecualian. Upaya ini perlu mendapat apresiasi dan dukungan dari Aparatur Pemerintah Daerah. Tujuan Pemerintah adalah untuk meningkatkan keandalan kualitas laporan keuangan yang dihasilkan, khususnya dalam hal pengelolaan aset. Sampel yang dipilih sebanyak 141 responden dengan teknik purposive sampling di Kabupaten Demak. Data diperoleh dengan menyebarkan kuesioner. Kuisioner yang dikembalikan sebanyak 138 kuisioner. Analisis data menggunakan regresi linier berganda dengan menggunakan Program SPSS. Hasil penelitian menunjukkan bahwa peran audit internal berpengaruh negatif terhadap kualitas laporan keuangan, penerapan sistem akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan, dan kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan. laporan keuangan. Kata Kunci: Penerapan SAKD, Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan dan Komitmen Organisasi.
PENGARUH PERAN INTERNAL AUDIT, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIK PADA SKPD KABUPATEN DEMAK) Mis Widya Andelina
DHARMA EKONOMI Vol 28, No 53 (2021)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this study is to find out more about the efforts made by the Demak Regency Government to obtain an unqualified opinion. This effort needs to get appreciation and support from the Regional Government Apparatus. The aim of the Government is to improve the reliability of the quality of financial statements produced, particularly in terms of asset management. The sample chosen was 141 respondents with a purposive sampling technique in Demak Regency. Data obtained by distributing questionnaires. Questionnaires were returned as many as 138 questionnaires. Data analysis uses Linier Regression Analysist using SPSS Program. The results showed that the role of internal audit has a negative effect on the quality of financial statements, the application of regional financial accounting systems has a positive effect on the quality of financial statements, and human resource competence has a positive effect on the quality of financial statements. Keywords: Implementation of SAKD, Human Resource Competency, Quality of Financial Statement and Organizational Commitment. ABSTRAKTujuan penelitian ini adalah untuk mengetahui lebih lanjut upaya yang dilakukan oleh Pemerintah Kabupaten Demak untuk mendapatkan opini Wajar Tanpa Pengecualian. Upaya ini perlu mendapat apresiasi dan dukungan dari Aparatur Pemerintah Daerah. Tujuan Pemerintah adalah untuk meningkatkan keandalan kualitas laporan keuangan yang dihasilkan, khususnya dalam hal pengelolaan aset. Sampel yang dipilih sebanyak 141 responden dengan teknik purposive sampling di Kabupaten Demak. Data diperoleh dengan menyebarkan kuesioner. Kuisioner yang dikembalikan sebanyak 138 kuisioner. Analisis data menggunakan regresi linier berganda dengan menggunakan Program SPSS. Hasil penelitian menunjukkan bahwa peran audit internal berpengaruh negatif terhadap kualitas laporan keuangan, penerapan sistem akuntansi keuangan daerah berpengaruh positif terhadap kualitas laporan keuangan, dan kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan. laporan keuangan. Kata Kunci: Penerapan SAKD, Kompetensi Sumber Daya Manusia, Kualitas Laporan Keuangan dan Komitmen Organisasi.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Mis Widya Andelina; Agus Hariyanto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.
ESG PERFORMANCE AND CORPORATE TRANSPARENCY: A SYSTEMATIC LITERATURE REVIEW Mulkan Teguh Sutrisno; Abdul Malik; Mis Widya Andelina
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i3.8724

Abstract

This study aims to systematically identify and analyze the relationship between Environmental, Social, and Governance (ESG) performance and corporate transparency. The review employs a Systematic Literature Review (SLR) approach using the PRISMA method, based on ten international scholarly articles published between 2018 and 2025. The synthesis results indicate that ESG performance positively contributes to enhancing the quality of information disclosure, corporate reputation, and investor trust. However, challenges such as greenwashing practices, regulatory gaps, and organizational capacity constraints hinder the effective implementation of ESG transparency. The study concludes that ESG should not only be viewed as a compliance tool but also as a communication and risk management strategy that directly affects corporate value. Recommendations are provided for business actors, policymakers, and academics to strengthen ESG reporting systems in the future
Co-Authors Abdul Malik Agus Hariyanto Mulkan Teguh Sutrisno