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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Akuntansi, Keuangan dan Perpajakan
Ananda, Sania
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Economics, Econometrics & Finance Social Sciences

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Peran Kompetensi Sumber Daya Manusia terhadap Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah di Indonesia: Literature Review Pramudita, Ika Dwi; Julianti, Mira; Putri, Roza Eka; Ananda, Sania; Rodiah, Siti
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 1 (2024): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i1.1637

Abstract

This research aims to explore the role of human resource competence in enhancing the quality of financial reports. The research method involves a literature review by collecting secondary data from 16 relevant articles through a search on Google Scholar. The research findings indicate that the improvement of human resource competence positively contributes to the quality of financial reports. Out of the 16 accumulated articles, two research methods were employed: quantitative and literature review. Among the 16 articles, 13 factors influencing the quality of government financial reports in Indonesia were identified, including human resource competence, SAP implementation, utilization of information technology, internal control, intellectual ability, organizational commitment, human resource quality, human resource skills, personal characteristics, human resource capacity, motivation, internal auditor role, and transparency. Abstrak Penelitian ini bertujuan untuk mengeksplorasi peran kompetensi SDM dalam meningkatkan kualitas laporan keuangan. Metode penelitian ini melibatkan tinjauan pustaka dengan menghimpun data sekunder dari 16 artikel terkait melalui pencarian di Google Scholar. Temuan penelitian menunjukkan bahwa peningkatan kompetensi SDM berkontribusi positif terhadap kualitas laporan keuangan. Dari 16 artikel yang diakumulasi, dua metode penelitian digunakan, yaitu kuantitatif dan tinjauan literatur. Dari 16 artikel, terdapat 13 faktor yang diidentifikasi memengaruhi kualitas laporan keuangan pemerintah di Indonesia, yaitu: kompetensi SDM, penerapan SAP, pemanfaatan teknologi informasi, pengendalian intern, kemampuan intelektual, komitmen organisasi, kualitas SDM, keterampilan SDM, karakteristik pribadi, kapasitas SDM, motivasi, peran auditor internal, dan transparansi.
THE INFLUENCE OF AUDITOR PROFESSIONAL ETHICS, AUDITOR COMPETENCE, AND COMPUTER-ASSISTED AUDIT TECHNIQUES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN THE PEKANBARU REGION Ananda, Sania; Fitriana, Nur; Rodiah, Siti
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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

Abstract

This study aims to examine the influence of auditor professional ethics, auditor competence, and computer-assisted audit techniques. In this study, the sample selection technique uses saturated sampling, which uses the entire population of this study as a sample, using primary data or direct questionnaire distribution to Pekanbaru Regional Public Accounting Firms. The analysis method used is multiple linear regression analysis using the SPSS version 26 program. The results of this study indicate that auditor professional ethics have an effect on audit quality, auditor competence has an effect on audit quality, and computer-assisted audit techniques also have an effect on audit quality.
Co-Authors Julianti, Mira Nur Fitriana Pramudita, Ika Dwi Putri, Roza Eka siti rodiah