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Jurnal

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 1 (2023) · pp. 67–79

DOI
10.52062/.v6i1.3176
Published
2023-08-15
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

AbstractThis study aims to determine the effect of Human Resource Competence and the Government'sInternal Control System on the Quality of Financial Reports of the Regional Government ofTolikara Regency. The sample in this study was taken using the saturated sample method.Questionnaires that can be further processed are 30 questionnaires. Hypotheses were analyzedusing statistical methods with the help of SPSS software. The results of this study are that theCompetence of Human Resources and the Government's Internal Control System have a positiveeffect on the Quality of the Financial Statements of the Regional Government of Tolikara Regencywhere there is a large influence of the two independent variables on the quality of thegovernment's financial reports amounting to 80.9%.This study recommends that a comprehensive education and training program be held to improveHR competence in improving the quality of local government financial reports, in addition to thattop management must support the implementation of the Government Internal Control System sothat the quality improvement of regional financial reports is more optimal.Keywords: Quality of financial reports; HR competence; SPIPAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia dan SistemPengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah KabupatenTolikara. Sampel dalam penelitian ini diambil dengan menggunakan metode sampel jenuh. Kuesioneryang dapat diproses lebih lanjut sebanyak 30 kuesioner. Hipotesis dianalisis menggunakan metodestatistik dengan bantuan software SPSS. Hasil penelitian ini adalah Kompetensi Sumber DayaManusia dan Sistem Pengendalian Intern Pemerintah berpengaruh positif terhadap Kualitas LaporanKeuangan Pemerintah Daerah Kabupaten Tolikara dimana terdapat besarnya pengaruh kedua variabelindependen terhadap kualitas laporan keuangan pemerintah adalah sebesar 80,9%.Penelitian ini merekomendasikan bahwa perlu diadakan program Pendidikan dan pelatihan yangkomprehensif untuk meningkatkan kompetensi SDM dalam meningkatkan kualitas laporan keuanganpemerintah daerah, selain itu manajemen puncak harus mendukung penerapan Sistem PengendalianIntern Pemerintah agar peningkatan kualitas laporan keuangan daerah lebih optimal.Kata Kunci: Kualitas Laporan keuangan; kompetensi SDM; SPIP

Collaboration network of the authors

40 authors · 107 co-authorship links · showing the 40 most connected

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  • Affiliation unknown
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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown6
Agustinus SalleAffiliation unknown6
Siti RofingatunAffiliation unknown4
Meinarni AsnawiAffiliation unknown3
Ulfah Rizky MusliminAffiliation unknown2
Sunarto SimaremareAffiliation unknown2
Theo AllolayukAffiliation unknown2
Ardianto SamudroAffiliation unknown2
Ali Taufan ArifinAffiliation unknown2
Theo Allo LayukAffiliation unknown2
Meylani Ira IreeuwAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Matias BoyarAffiliation unknown1
Adolf SiahayAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
Axamina WananeAffiliation unknown1
kostantina safisaAffiliation unknown1
ArruAffiliation unknown1
John U BlesiaAffiliation unknown1
Rahmawira Yanti ErwinAffiliation unknown1
Meylan Kathrin Petra KambuayaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Iis RahayuAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Charles MarpaungAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH</dc:title>
	<dc:creator>Wanimbo, Deson</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:creator>Blesia, Jhon</dc:creator>
	<dc:creator>Kambuaya, Maylend</dc:creator>
	<dc:creator>Simanjuntak, Aaron</dc:creator>
	<dc:creator>Pangayow, Bill</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis study aims to determine the effect of Human Resource Competence and the Government'sInternal Control System on the Quality of Financial Reports of the Regional Government ofTolikara Regency. The sample in this study was taken using the saturated sample method.Questionnaires that can be further processed are 30 questionnaires. Hypotheses were analyzedusing statistical methods with the help of SPSS software. The results of this study are that theCompetence of Human Resources and the Government's Internal Control System have a positiveeffect on the Quality of the Financial Statements of the Regional Government of Tolikara Regencywhere there is a large influence of the two independent variables on the quality of thegovernment's financial reports amounting to 80.9%.This study recommends that a comprehensive education and training program be held to improveHR competence in improving the quality of local government financial reports, in addition to thattop management must support the implementation of the Government Internal Control System sothat the quality improvement of regional financial reports is more optimal.Keywords: Quality of financial reports; HR competence; SPIPAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia dan SistemPengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah KabupatenTolikara. Sampel dalam penelitian ini diambil dengan menggunakan metode sampel jenuh. Kuesioneryang dapat diproses lebih lanjut sebanyak 30 kuesioner. Hipotesis dianalisis menggunakan metodestatistik dengan bantuan software SPSS. Hasil penelitian ini adalah Kompetensi Sumber DayaManusia dan Sistem Pengendalian Intern Pemerintah berpengaruh positif terhadap Kualitas LaporanKeuangan Pemerintah Daerah Kabupaten Tolikara dimana terdapat besarnya pengaruh kedua variabelindependen terhadap kualitas laporan keuangan pemerintah adalah sebesar 80,9%.Penelitian ini merekomendasikan bahwa perlu diadakan program Pendidikan dan pelatihan yangkomprehensif untuk meningkatkan kompetensi SDM dalam meningkatkan kualitas laporan keuanganpemerintah daerah, selain itu manajemen puncak harus mendukung penerapan Sistem PengendalianIntern Pemerintah agar peningkatan kualitas laporan keuangan daerah lebih optimal.Kata Kunci: Kualitas Laporan keuangan; kompetensi SDM; SPIP</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3176</dc:identifier>
	<dc:identifier>10.52062/.v6i1.3176</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 1: Mei 2023; 67-79</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 1: Mei 2023; 67-79</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3176/2413</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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