Melola Discovery

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Jurnal

PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Pemerintah Daerah Kabupaten Pegunungan Bintang)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 2 (2023) · pp. 1–10

DOI
10.52062/jaaa.v6i2.4719
Published
2023-11-30
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

Abstract High-quality financial reports are essential, as they provide reliable information that supports effective decision-making processes. This study aims to analyze the impact of regional asset administration and the internal control system on the quality of financial reports within the regional government of Pegunungan Bintang Regency. The research adopts a descriptive quantitative approach using an explanatory method to identify and evaluate the relationship between the studied variables. A total of 78 respondents participated in the study, comprising individuals directly involved in financial management and reporting within the local government. Data were collected through questionnaires and analyzed using appropriate statistical techniques. The findings reveal that both regional asset administration and the internal control system significantly influence the quality of financial reports. These results highlight the importance of proper asset management and strong internal controls to ensure accurate, transparent, and accountable financial reporting in regional public sector organizations. Improvements in these areas can enhance public trust and decision-making effectiveness. Keywords: Administration of Regional Property, Internal Control System and Quality of Financial Reports Abstrak Laporan keuangan yang berkualitas baik menunjukkan bahwa informasi yang terkandung di dalamnya dapat digunakan dalam mengambil keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh penatausahaan Barang Milik Daerah dan Sistem pengendalian Intern terhadap kualitas laporan keuangan pada pemda Kabupaten Pegunungan Bintang. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode eksplanatori (explanatory research). Responden 78 orang. Hasil penelitian menunjukkan bahwa Penatusahaan Barang Milik daerah dan sistem Pengendalian Internal berpengaruh signifikan terhadap kualitas laporan keuangan Kata Kunci: Penatusahaan Barang Milik Daerah, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan

Collaboration network of the authors

38 authors · 96 co-authorship links

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Co-authorOrganisationJoint articles
Bill PangayowAffiliation unknown4
Syaikhul FalahAffiliation unknown2
Juliana WaromiAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Rahmawira Yanti ErwinAffiliation unknown1
Meylan Kathrin Petra KambuayaAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Iis RahayuAffiliation unknown1
Siti RofingatunAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Ali Taufan ArifinAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Agustinus SalleAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Emi NurmiatyAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Sara ParuAffiliation unknown1
Jasrinaldo LampungAffiliation unknown1
Eva WarnindaAffiliation unknown1
Dhyta M NababanAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Risky Novan NgutraAffiliation unknown1
Klemens KodonAffiliation 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 PENATAUSAHAAN BARANG MILIK DAERAH  DAN  SISTEM PENGENDALIAN INTERN  TERHADAP KUALITAS LAPORAN KEUANGAN  (Studi Kasus pada Pemerintah Daerah Kabupaten Pegunungan Bintang)</dc:title>
	<dc:creator>Arru</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Blesia, John U</dc:creator>
	<dc:description xml:lang="en-US">Abstract
High-quality financial reports are essential, as they provide reliable information that supports effective decision-making processes. This study aims to analyze the impact of regional asset administration and the internal control system on the quality of financial reports within the regional government of Pegunungan Bintang Regency. The research adopts a descriptive quantitative approach using an explanatory method to identify and evaluate the relationship between the studied variables. A total of 78 respondents participated in the study, comprising individuals directly involved in financial management and reporting within the local government. Data were collected through questionnaires and analyzed using appropriate statistical techniques. The findings reveal that both regional asset administration and the internal control system significantly influence the quality of financial reports. These results highlight the importance of proper asset management and strong internal controls to ensure accurate, transparent, and accountable financial reporting in regional public sector organizations. Improvements in these areas can enhance public trust and decision-making effectiveness. 
Keywords: Administration of Regional Property, Internal Control System and Quality of Financial Reports
&amp;nbsp;
Abstrak
Laporan keuangan yang berkualitas baik menunjukkan bahwa informasi yang terkandung di dalamnya dapat digunakan dalam mengambil keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh penatausahaan Barang Milik Daerah dan Sistem pengendalian Intern terhadap kualitas laporan keuangan pada pemda Kabupaten Pegunungan Bintang. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode eksplanatori (explanatory research). Responden 78 orang. Hasil penelitian menunjukkan bahwa Penatusahaan Barang Milik daerah dan sistem Pengendalian Internal berpengaruh signifikan terhadap kualitas laporan keuangan&amp;nbsp;
Kata Kunci: Penatusahaan Barang Milik Daerah, Sistem Pengendalian Intern dan Kualitas Laporan Keuangan</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>2023-11-30</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/4719</dc:identifier>
	<dc:identifier>10.52062/jaaa.v6i2.4719</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 2 (2023): November ; 1-10</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 2 (2023): November ; 1-10</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4719/3205</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>