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Jurnal

PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 5 No. 3 (2021)

DOI
10.52062/keuda.v5i3.1531
ISSN
2581-0286, 2477-7838
Published
2021-02-02
Publisher
Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports.

Collaboration network of the authors

22 authors · 37 co-authorship links

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Co-authorOrganisationJoint articles
Andarias KuddyAffiliation unknown2
Yuli AntikasariAffiliation unknown1
Agustina SanggrangbanoAffiliation unknown1
Bonifasia Elitha BharantiAffiliation unknown1
Rosihan RosihanAffiliation unknown1
Arius KambuAffiliation unknown1
Pamfilia Ferdinanda MontayopAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Maranatha SiregarAffiliation unknown1
Orpaniati RantepulungAffiliation unknown1
Julius Ari MolletAffiliation unknown1
Siti RofingatunAffiliation unknown1
Insan PermanaAffiliation unknown1
Vince TebayAffiliation unknown1
Ivana WamafmaAffiliation unknown1
Mery PigomeAffiliation unknown1
Klara WonarAffiliation unknown1
Delima TambaAffiliation unknown1
Hesty T. SalleAffiliation unknown1
Yohanis RanteAffiliation unknown1
Rosita WandimboAffiliation 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/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH   TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI</dc:title>
	<dc:creator>Ratang, Westim</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-02-02</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/KEUDA/article/view/1531</dc:identifier>
	<dc:identifier>10.52062/keuda.v5i3.1531</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 5 No. 3 (2020)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 5 No 3 (2020)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1531/1187</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>