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All Journal Jurnal Sosial Humaniora Soso-Q : Jurnal Manajemen
Theophilia Fina Febrione Leiwakabessy
Pattimura University Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI KINERJA DALAM LAKIP UNTUK PENGAMBILAN KEPUTUSAN (STUDI PADA PEMERINTAH KOTA AMBON) Theophilia Fina Febrione Leiwakabessy; Max Hetharie
Soso-Q : Jurnal Manajemen Vol 6, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v6i2.751

Abstract

This study aims to examine the effect of the quality of the performance measurement system, decision-making authority, support of internal stakeholders, external environment, individual perceptions of the use of performance information for decision making. The population in this study were Ambon City Government SKPD officials. The sampling method used is judgment sampling with a total sample of 66 respondents. Data analysis using multiple linear regression. The results showed that there were four factors that influence the use of performance information contained in the Government Agency Performance Accountability Report (LAKIP) Ambon City Government, namely the quality of information systems, support of internal stakeholders, external environment and individual perceptions of performance measurement system users, while factors the autonomy of decision making does not affect the use of performance information for decision making. Keywords: Government Agency Performance Accountability Report (LAKIP), information system quality, support of internal stakeholders, external environment and perception of the autonomy of decision making using performance information.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH THE EFFECT OF GOVERNMENT INTERNAL CONTROL SYSTEM, HUMAN RESOURCE COMPETENCY, AND ACCOUNTIN Theophilia Fina Febrione Leiwakabessy
Jurnal Sosial Humaniora Vol. 11 No. 2 (2020): OKTOBER
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jsh.v11i2.3066

Abstract

This was study aimed to examined the effect of government internal control systems, human resource competencies and the use of accounting information systems on the quality of Local Government Financial Statements. The population of this research are government officer in Kabupaten Maluku Barat Daya. Sampling was conducted using a judgment sampling method and number of samples are 44 respondents. Technique of  data collection is survey by using questionnaires. Analysis using multiple regression analysis. The results showed that human resource competence had a positive and significant effect on the quality of local government financial statements. While the government's internal control system and the use of accounting information systems do not significantly affect the quality of local government financial statements.Keywords: Accounting information systems, Government internal control systems, human resource competencies, local government financial statements
Co-Authors Max Hetharie