KUALITAS LAPORAN KEUANGAN SEBAGAI DAMPAK DARI KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (Studi pada Pemerintah Daerah Kabupaten Tangerang)

Triana Zuhrotun Aulia, Anita Ardiyanti

Abstract


The purpose of the study is to analyze how much influence the quality of
human resources, utilization of information technology and organizational
commitment to government accounting standards and its impact on the
quality of financial statements at the Regional Government of Tangerang
Regency. The sample of research is 50 employees at the Regional
Government of Tangerang Regency who work in accounting/finance. The
sampling technique uses convenience sampling. Data collection using
questionnaire. The method used in this research is the method of
verification. To determine the effect of human resource quality, the
application of information technology and organizational commitment to
the application of government accounting standards and the impact on the
quality of financial statements. The test statistic used is designing the
structural model, designing a measurement model, construct the path
diagram, test the model fit. Suitability test structural models and hypotheses
using software SmartPLS 3.0. The results showed that the variable quality
of human resources and organizational commitment have a significant
effect on the application of government accounting standards. While the
utilization of information technology has no significant effect on the
application of government accounting standards. And the application of
government accounting standards have a significant effect on the quality of
financial statements.

Full Text:

PDF

References


Abdul Halim dan Muhammad Syam Kusufi. 2007,

Akuntansi Keuangan Daerah, Edisi 4.

Jakarta: Salemba Empat.

Arikunto, Suharmi. 2006, Prosedur

Penelitian Suatu Pendekatan

Praktik. Jakarta: Rineka Cipta.

Azhar, Susanto. 2007, Sistem Informasi

Akuntansi. Jakarta: PT. Lingga Jaya

Bastian, Indra. 2010, Akuntansi Sektor

Publik. Edisi Ketiga. Jakarta: Erlangga

Chong, V. K. dan K. M. Chong. 2002, Budget

Goal Commitment and Informational

Effect of Budget Participation on

Performance: A Structural Equation

Modeling Approach. Behavioral

Research In Accounting. Vol 14. 65-86.

COSO. 1992, Sistem Informasi Akuntansi.

Yogyakarta: Andi, 2010.

Daniel Kartika Adhi dan Yohanes Suhardjo,

Pengaruh Penerapan standar

akuntansi pemerintahan dan

kualitas aparatur pemerintah

daerah terhadap kualitas laporan

keuangan (Studi Kasus Pada

Pemerintah Kota Tual). Jurnal STIE

Semarang. Vol 5 No. 3, Edisi Oktober

Darise, Nurlan. 2008, Akuntansi Keuangan

Daerah (Akuntansi Sektor Publik).

Jakarta: PT Indeks.

Glynn, J. J. 1993, Public Sector Financial

Control and Accounting. 2nd Ed.

Oxford: Blackwell.

Haag dan Keen. 1996, Information

Technology: Tomorrow’s Advantage

Today. Hammond: Mcgraw-Hill College.

Hasibuan, Dini Rahmi, Iskandar Muda. 2013,

Analisis Penerapan Penuh

Peraturan Pemerintah NO. 71

Tahun 2010 Tentang Standar

Akuntansi Pemerintahan (SAP)

Berbasis Akral (Kasus Pada

Pemerintah Kota Medan). Skripsi,

Dipublikasikan, Universitas Sumatera

Utara.

Ikhsan, Arfan dan Muhammad Ishak. 2008,

Akuntansi Keperilakuan. Jakarta:

Salemba Empat.

Krumwiede, K.R. 1998, The Implementation

Stages of Activity Based Costing and

The Impact of Contectual and

Organization Factors. Journal of

Management Accounting Research.

Luthans, Fred. 2006, Perilaku organisasi. Edisi

Yogyakarta: Andi

Mahmudi. 2011, Manajemen Keuangan

Daerah. Jakarta: Erlangga.

Mardiasmo. 2009, Akuntansi Sektor Publik.

Yogyakarta: ANDI.

Mashuri. 2008, Metode Analisis Verifikatif

dan Cara Menentukannya.

Yogyakarta: Fakultas Psikologi UGM.

Mowday, Richard T. dkk., 1982, Employee –

Organizational Linkages: The

Psychology of Commitment Absentism

and Turnover. Academic Press Inc., New

York.

Nasution, Anwar. 2009, Sistem

Perbendaharaan Negara. Jakarta:

okezone

Nordiawan, Deddi. 2009, Akuntansi Sektor

Publik. Jakarta: Salemba Empat.

Nouri, Hossein dan Robert, J, Parker. 1996,

The Effect of Organizational

Commitment On The Relation

Between Budgetary Participation and

Budgetary Slack. Behavioral Research in

Accounting, Vol 8.

Putra, Iwayan Gde Yogiswara Darma, Dodik

Ariyanto. 2015, Faktor-Faktor Yang

Mempengaruhi Penerapan Standar

Akuntansi Berbasis Akrual. E-Jurnal

Akuntansi Universitas Udayana 13.1

(2015):12-32.

Sekaran, Uma dan Roger Bougie. 2009,

Research Methods for Business: A

Skill Building Approach, 5th ed. United

Kingdom: John Wiley and Sons.

Sekaran, Uma. 2007, Metode Penelitian

untuk Bisnis, Edisi 4, Buku 2. Jakarta:

Salemba Empat.

Sugiyono. 2013, Metode Penelitian

Kuantitatif Kualitatif dan R & D.

Bandung: Alfabeta.

Supomo, Bambang dan Nur Indriantoro. 2002,

Metodologi Penelitian Bisnis,

Cetakan Kedua. Yogyakara: Penerbit

BFEE UGM.

Warisno. 2008. Faktor-faktor yang

Mempengaruhi Kinerja Satuan Kerja

Perangkat Daerah (SKPD) di

Lingkungan Pemerintah Provinsi

Jambi. Tesis. Pascasarjana Universitas

Sumatera Utara. Medan.

Wentzel, Kristin. 2002, The Influence of

Fairness Perception and Goal

Commitment and Manajer:

Performance in a Budget setting.

Behavior Recerce in Accounting. Vol. 14 :

– 55.

Yamin, Sofyan. 2009, Structural Equation

Modeling. Jakarta: Salemba Infotek.




DOI: http://dx.doi.org/10.31000/jmb.v7i1.1567

Article Metrics

Abstract - 787 PDF - 1323

DOI (PDF): http://dx.doi.org/10.31000/jmb.v7i1.1567.g1007

Refbacks

  • There are currently no refbacks.