Melola Discovery

← Melola Discovery

Open access Jurnal

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Kompotensi Sumber Daya Manusia Sebagai Variabel Moderasi (Study Empiris Pada Kabupaten Waropen)

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 8 No. 3 (2024) · pp. 354–367

DOI
10.52062/keuda.v8i3.3307
ISSN
2581-0286, 2477-7838
Published
2024-01-20
Publisher
Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The purpose of this study was to analyze: (1) analyze the effect of the Regional Financial Accounting System Implementation on the Quality of Financial Statements of the local government of Waropen Regency; (2) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency; (3) Analyze the effect of the implementation of the Regional Financial Accounting System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable; (4) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable. This research was conducted within the scope of Waropen Regency government. The sampling technique is carried out using pusposive sampling techniques. The type of research data used in this study is a type of quantitative data. The data analysis used in this study was Moderated Regression Analysis (MRA) which was carried out using SPSS software. The results showed that: (1) the significance value of the variable Application of the Regional Financial Accounting System was 0.048 > 0.05 so that it could be concluded that the Regional Financial Accounting System did not affect the Quality of Local Government Financial Statements; (2) the significance value of the Internal Control System variable is 0.043 > 0.05 so that it can be concluded that the Internal Control System does not affect the Quality of Local Government Financial Statements; (3) the significance value of the interaction variable between the Application of the Regional Financial Accounting System and the Competence of Human Resources of 0.299 > 0.05 so that it can be concluded that the Competence of Human Resources is unable to moderate the effect of the Application of the Regional Financial Accounting System on the Quality of Local Government Financial Statements; (4) the significance value of the interaction variable between the Internal Control System and Human Resource Competence is 0.063 > 0.05 so that it can be concluded that Human Resource Competence is unable to moderate the influence of the Internal Control System on the Quality of Local Government Financial Statements.

Collaboration network of the authors

40 authors · 86 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Mesak IekAffiliation unknown3
Yundy HafizriandaAffiliation unknown3
Syaikhul FalahAffiliation unknown2
Apolo SafanpoAffiliation unknown2
Thobby WakarwamuAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Quincy F. KambuayaAffiliation unknown1
Dani Yordan NikiAffiliation unknown1
Elsyan Rienette MarlissaAffiliation unknown1
Hengki Derek WandosaAffiliation unknown1
Agustinus NumberiAffiliation unknown1
Westim RatangAffiliation unknown1
Pamfilia Ferdinanda MontayopAffiliation unknown1
Mutmainnah HS DimoAffiliation unknown1
Adonia Abigael AibekobAffiliation unknown1
Menik TiwikartiAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Endar E. NovriyantiAffiliation unknown1
Jan H.R. UbeyAffiliation unknown1
Halomoan HutajuluAffiliation unknown1
Agustinus SalleAffiliation unknown1
Klara WonarAffiliation unknown1
Elia Madatu TandililingAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Klemens KodonAffiliation unknown1
Tutun A. KendeAffiliation unknown1
Boy Piter Nizu KekryAffiliation unknown1
Charlota Stella KakisinaAffiliation unknown1
Yuliana JitmauAffiliation unknown1
La MagaAffiliation unknown1
Hasan Basri UmarAffiliation unknown1
Anna E. M. TuwaidanAffiliation unknown1
Flora Yvonne de QuelyoeAffiliation unknown1
Reveline OctavianiAffiliation unknown1
Grace Rosalia MeraudjeAffiliation unknown1
Silas IsirAffiliation unknown1
Deasy Rosmina Kresna KaafAffiliation 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 Penerapan Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Kompotensi Sumber Daya Manusia Sebagai Variabel Moderasi (Study Empiris Pada Kabupaten Waropen)</dc:title>
	<dc:creator>Watopa, Moses</dc:creator>
	<dc:creator>Kambu, Arius</dc:creator>
	<dc:creator>Ngutra, Risky Novan</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to analyze: (1) analyze the effect of the Regional Financial Accounting System Implementation on the Quality of Financial Statements of the local government of Waropen Regency; (2) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency; (3) Analyze the effect of the implementation of the Regional Financial Accounting System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable; (4) Analyze the effect of the Internal Control System on the Quality of Financial Statements of the local government of Waropen Regency with Human Resource Competence as a moderation variable. This research was conducted within the scope of Waropen Regency government. The sampling technique is carried out using pusposive sampling techniques. The type of research data used in this study is a type of quantitative data. The data analysis used in this study was Moderated Regression Analysis (MRA) which was carried out using SPSS software.
&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; The results showed that: (1) the significance value of the variable Application of the Regional Financial Accounting System was 0.048 &amp;gt; 0.05 so that it could be concluded that the Regional Financial Accounting System did not affect the Quality of Local Government Financial Statements; (2) the significance value of the Internal Control System variable is 0.043 &amp;gt; 0.05 so that it can be concluded that the Internal Control System does not affect the Quality of Local Government Financial Statements; (3) the significance value of the interaction variable between the Application of the Regional Financial Accounting System and the Competence of Human Resources of 0.299 &amp;gt; 0.05 so that it can be concluded that the Competence of Human Resources is unable to moderate the effect of the Application of the Regional Financial Accounting System on the Quality of Local Government Financial Statements; (4) the significance value of the interaction variable between the Internal Control System and Human Resource Competence is 0.063 &amp;gt; 0.05 so that it can be concluded that Human Resource Competence is unable to moderate the influence of the Internal Control System on the Quality of Local Government Financial Statements.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2024-01-20</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/3307</dc:identifier>
	<dc:identifier>10.52062/keuda.v8i3.3307</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 8 No. 3 (2023); 354-367</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 8 No 3 (2023); 354-367</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/3307/2603</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2024 KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>