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All Journal Jurnal Manajemen Perbendaharaan
Tyas Ayu Prasanti
Direktorat Jenderal Perbendaharaan, Kementerian Keuangan, Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Prediksi Kualitas Laporan Keuangan Kementerian Negara/Lembaga Menggunakan Machine Learning Teguh Puspandoyo; Widha Adinata; Laode Atthar Alfikry; Tyas Ayu Prasanti; Silvi Yuniar
Jurnal Manajemen Perbendaharaan Vol 3 No 1 (2022): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1773.406 KB) | DOI: 10.33105/jmp.v3i1.417

Abstract

Quality financial reports are one of the tools in realizing government accountability. However, not all State Ministries/Agencies yet have received the best opinion. Based on previous research, several factors have a significant influence on the quality of financial reports. Therefore, this study aims to analyze the influencing factors and also make predictions and classification of quality of state ministries/agencies of financial reports using machine learning techniques. The sample used in this study was 256 state ministries/agencies from 2018-2020. The results show that cash fraud, findings, follow-up to BPK's recommendations, the money supply/additional money supply, and realization have a strong influence in determining quality of financial reports. In addition, with the Support Vector Machine model, better classification predictions are obtained for quality of state ministries/agencies of financial reports.
Co-Authors Laode Atthar Alfikry Silvi Yuniar Teguh Puspandoyo Widha Adinata