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Jurnal

DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WAROPEN

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 5 No. 2 (2023) · pp. 60–72

DOI
10.52062/.v5i2.3197
Published
2023-08-18
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

AbstractThis study aims to analyze the effect of human resource competencies, government internal control systems and regional financial accounting systems on the quality of local government financial reports.This research was conducted on all OPD in Waropen district. Data collection in this study used a questionnaire distributed to 40 OPD Waropen District. The sampling technique used in this research is purposive sampling. The number of research samples taken as many as 50 respondents. Data analysis tools in this study include validity tests, descriptive statistics, multiple linear regression analysis, classical assumption test, and hypothesis testing using SPSS V.26 software. Based on the results of research using SPSS as a test tool, it shows that the competence of human resources and the local government financial accounting system has no effect on the quality of local government financial reports, while the local government internal control system has a positive influence on the quality of local government financial reports. Keywords: human resource competence; government internal control system and regional;  financial accounting system on the quality of local government financial reports.                                                                        AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, sistem pengendalian intern pemerintah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini dilakukan pada seluruh OPD yang berada di kabupaten waropen. Pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan pada 40 OPD Kabupaten Waropen. Teknik pengambilan sampel yang dipakai dalam penelitian ini adalah purposive sampling. Jumlah sampel penelitian yang diambil sebanyak 50 responden. Alat analisis data dalam penelitian ini meliputi uji validitas, statistik deskriptif, analisis regresi linear berganda, uji asumsi klasik, dan uji hipotesis dengan menggunakan software SPSS V.26. Berdasarkan hasil penelitian dengan menggunakan SPSS sebagai alat uji menunjukan bahwa kompetensi sumber daya manusia dan sistem akuntansi keuangan pemerintah daerah tidak memiliki pengaruh terhadap kualitas laporan keuanagan pemerintah daerah, sedangkan sistem pengendalian intern pemerintah daerah mempunyai pengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.Kata Kunci: kompetensi sumber daya manusia; sistem pengendalian intern pemerintah; sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah.

Collaboration network of the authors

29 authors · 70 co-authorship links

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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown5
Agustinus SalleAffiliation unknown3
Elia Madatu TandililingAffiliation unknown3
Adolf Z.D SiahayAffiliation unknown2
Juliana WaromiAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Liana Dessy WulandariAffiliation unknown1
Fitri DwinarianAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1
Christi Novita LorensaAffiliation unknown1
Vania Annissa HolleAffiliation unknown1
Rachmad Putra RamadhanAffiliation unknown1
Siti RofingatunAffiliation unknown1
Budianto NgoAffiliation unknown1
Fredi EnumbiAffiliation unknown1
Paulus AllolayukAffiliation unknown1
Linda Yuliani HutadjuluAffiliation unknown1
Hanum Hadharoh NakiyaAffiliation unknown1
Esti Diah PuspitasariAffiliation unknown1
Brigina HutahayanAffiliation unknown1
Jesika Nikita C SaerangAffiliation unknown1
Admi HardiantiAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1
Sara Marlyn ParuAffiliation unknown1
Maria Apriane PattyAffiliation 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">DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH  KABUPATEN WAROPEN</dc:title>
	<dc:creator>Araniri, Bella Sofia</dc:creator>
	<dc:creator>Sanggenafa, Mariolin</dc:creator>
	<dc:creator>Muslimin, Ulfah Rizky</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis study aims to analyze the effect of human resource competencies, government internal control systems and regional financial accounting systems on the quality of local government financial reports.This research was conducted on all OPD in Waropen district. Data collection in this study used a questionnaire distributed to 40 OPD Waropen District. The sampling technique used in this research is purposive sampling . The number of research samples taken as many as 50 respondents. Data analysis tools in this study include validity tests, descriptive statistics, multiple linear regression analysis, classical assumption test, and hypothesis testing using SPSS V.26 software. Based on the results of research using SPSS as a test tool, it shows that the competence of human resources and the local government financial accounting system has no effect on the quality of local government financial reports, while the local government internal control system has a positive influence on the quality of local government financial reports. Keywords: human resource competence; government internal control system and regional;  financial accounting system on the quality of local government financial reports.                                                                         AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, sistem pengendalian intern pemerintah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini dilakukan pada seluruh OPD yang berada di kabupaten waropen. Pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan pada 40 OPD Kabupaten Waropen. Teknik pengambilan sampel yang dipakai dalam penelitian ini adalah purposive sampling. Jumlah sampel penelitian yang diambil sebanyak 50 responden. Alat analisis data dalam penelitian ini meliputi uji validitas, statistik deskriptif, analisis regresi linear berganda, uji asumsi klasik, dan uji hipotesis dengan menggunakan software SPSS V.26. Berdasarkan hasil penelitian dengan menggunakan SPSS sebagai alat uji menunjukan bahwa kompetensi sumber daya manusia dan sistem akuntansi keuangan pemerintah daerah tidak memiliki pengaruh terhadap kualitas laporan keuanagan pemerintah daerah, sedangkan sistem pengendalian intern pemerintah daerah mempunyai  pengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.Kata Kunci: kompetensi sumber daya manusia; sistem pengendalian intern pemerintah; sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah.</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>2023-08-18</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/3197</dc:identifier>
	<dc:identifier>10.52062/.v5i2.3197</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 5 No. 2: November 2022; 60-72</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 5 No 2: November 2022; 60-72</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3197/2429</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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