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All Journal Jurnal Ilmiah Akuntansi dan Humanika Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Ekonomi, Manajemen, Akuntansi
Dennyca Hendriyanto N
Universitas Muria Kudus
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN DISIPLIN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA BANK PERKREDITAN RAKYAT DI KABUPATEN PATI Adi Andrian; Ashari Ashari; Dennyca Hendriyanto N
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.44

Abstract

This study aims to analyze the effect of human resource competence, utilization of information technology, application of the principles of good corporate governance and work discipline on the quality of financial reports (empirical study on rural banks in Pati district). The sampling technique used was purposive sampling technique with the number of respondents obtained as many as 90 respondents. Partially, the competence of human resources affects the quality of financial reports. Meanwhile, the use of information technology, the application of the principles of good corporate governance and work discipline have no effect on the quality of financial reports.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, Pemanfaatan Teknologi Informasi dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi : (Organisasi Perangkat Daerah di Kota Kudus) Durotul Khumairoh; Nafi’ Inayati Zahro; Dennyca Hendriyanto N
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3403

Abstract

The aim of this research is to test and analyze the influence of the implementation of a regional financial accounting system, the competence of government officials, the use of information technology and human resource capacity on the quality of financial reports with an internal control system as a moderating variable in regional apparatus organizations in Kudus City. The population in this study was all regional officials in Kudus City, while the sample in this study was 132 respondents who were selected using purposive sampling techniques. This research uses data analysis in the form of research instrument tests, descriptive statistical analysis and moderated regression analysis (MRA). Based on the research results, it was found that the implementation of regional financial accounting systems, the competence of government officials, the use of information technology and human resource capacity have a positive effect on the quality of financial reports. The internal control system is unable to moderate the influence of the implementation of regional financial accounting systems, the competence of government officials and human resource capacity on the quality of reports, while the internal control system is able to moderate the influence of the use of information technology on the quality of financial reports.
Determinan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Penerapan Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia Aliza Dwi Fatika Sari; Nafi’ Inayati Zahro; Dennyca Hendriyanto N
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i2.119919

Abstract

Pengujian terhadap determinan kualitas pelaporan keuangan pemerintah daerah meliputi penerapan Standar Akuntansi Pemerintahan (SAP), Sistem Akuntansi Keuangan Daerah (SAKD), Sistem Pengendalian Internal (SPI) hingga kompetensi sumber daya manusia (SDM) menjadi fokus utama dalam studi ini. Data dihimpun dari 105 responden pada Organisasi Perangkat Daerah (OPD) Kabupaten Kudus, dengan mengadopsi pendekatan kuantitatif melalui metode teknik purposive sampling, kemudian diolah menggunakan regresi linier berganda via SPSS 26. Temuan empiris mengindikasikan bahwa penerapan SAP serta SPI terbukti secara nyata (signifikan) dan berarah positif mendorong peningkatan kualitas atas laporan keuangan. Sebaliknya, SAKD serta kompetensi SDM teruji tidak memiliki kontribusi signifikan terhadap pelaporan keuangan tersebut. Secara bersama-sama, seluruh variabel independen berkontribusi secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Temuan penelitian menyimpulkan bahwa penerapan SAP dan efektivitas SPI merupakan prediktor paling dominan dalam menjaga kualitas penyusunan laporan keuangan daerah jika disandingkan SAKD maupun kompetensi SDM.
Co-Authors Adi Andrian Aliza Dwi Fatika Sari Ashari Ashari Durotul Khumairoh Nafi’ Inayati Zahro