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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Akuntansi Aktual Quantitative Economics Research Journal of Economic, Bussines and Accounting (COSTING) JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Elastisitas Jurnal Ekonomi Pembangunan Jurnal Abdimas Sangkabira International Journal of Social Science Prosiding Konferensi Nasional PKM-CSR Formosa Journal of Science and Technology (FJST) Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences The Es Economics and Entrepreneurship Jurnal Ilmu Ekonomi International Journal of Tourism Business Research Jurnal Oportunitas : Ekonomi Pembangunan Journal of Social and Humanities West Science Social and Humanities Studies Jurnal Abdimas Independen International Journal of Economics Studies E-JURNAL AKUNTANSI
Prayitno Basuki, Prayitno
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Aktual

 1 
DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram) Zulfirman Switriansyah; Prayitno Basuki; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aimed to examine the effect of apparatus competencies, utilization of informationtechnology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government. As well as to examine the effect of time pressure as moderating therelationship of independent variables on the reliability of financial reporting information. The popula-tion in this study are all Unit Ministry/Agency in the payment area of KPPN Mataram. Samples weretaken using a technique Slovin at the level of error rate by 10% and distributed through a purposivesampling with criteria work units which has the largest budget ceiling. Data obtained by distributingquestionnaires to 76 respondents who are officials/officers directly responsible for the preparation offinancial statements work units or with positions as arranger financial statements. Analysis of datausing Moderated Regression Analysis (MRA). The results showed that the apparatus competencies,utilization of information technology, and implementation SAP of accrual basis has a positive effect onthe reliability of financial reporting information. The higher apparatus competencies, utilization ofinformation technology and implementation SAP of accrual basis, the higher the information reliabilitylevel of government financial statements. While time pressure only moderate the relationship betweenthe implementation SAP of accrual basis with the reliability of financial reporting information. Mean-while time pressure can’t moderate the relationship between the apparatus competencies and the utili-zation of information technology to the reliability of financial reporting information.Keywords:reliability information, competence, information technology, accrual basis, time pressure
Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Ahmadi, Sambirang Akram Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Anggara, Jaka Animah Animah Animah Animah Ardhi, Khairunnisa Azhari, Rudi Baihaki, Muhammad Baiq Ismiwati Baiq Saripta Wijimulawiani Budiarto, H. Chaidir, Taufiq Dayani , Rahman Deni Ahriati Devi Febriana Dewi, Wulan Puspita Dwi Anugrah Putra Dwi Budi Santoso Dwi Yulianda Eka Agustiani Elfan Hidayat EMI SALMAH Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi Fuady, Helmy H. Budiarto Hailuddin Hailuddin Hairil Anwar Handia Fahrurrozi Handry Sudiartha Athar Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Hidayatin, Asmiranda Husni, Vici Handalusia Ika Asmawati Ika Asmawati Indrawan, I Nyoman Gde Ary Irwan Suriadi Iwan Harsono Jalaludin Jalaludin KARISMAWAN, PUTU Krismon Nusantara Saksi Lilik Handajani Lukman Effendy M. Andy Farhan Nasrullah Mahmudi, Hadi Mahyuni Mahyuni Moh. Deni Kantono Muhammad Afif Muhammad Alwi Muhammad Firmansyah, Muhammad Muhjirin, Muhjirin Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Nurmayanti, Laila Oktaviani, Lita Kalhana Prima Astuti Handayani Putri, Bq. Ananta Ratna Wati, Raudatul Risma Diri Artha Sahri Saputra, Jonni Eko Satarudin Savira, Aora Selatan, Liga Ayun Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Wibawanindah, Nadiani Widiarti Winata, Ni Gusti Ayu Winda Maulia Zulfirman Switriansyah