Journal
Determinant of The Village Government Financial Statement Quality
Accounting Analysis Journal · Vol. 6 No. 2 (2017) · pp. 253–263
- ISSN
- 2502-6216, 2252-6765
- Published
- 2017-07-14
- Publisher
- Universitas Negeri Semarang
- Language
- eng
Abstract
Penelitian ini bertujuan menganalisis pengaruh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, penerapan sistem pengendalian intern, dan komitmen organisasi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah desa se-Kabupaten Tegal yang berjumlah 281 desa dan sampel dalam penelitian ini adalah 106 desa. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan variabel penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan serta variabel penerapan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan. Kesimpulan penelitian ini adalah kualitas laporan keuangan dipengaruhi oleh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi. This study aims to analyze the effect of the application of financial accounting system, human resource competence, implementation of internal control system, and organizational commitment to the quality of financial statements. The population in this research is Tegal Village which is 281 villages and the sample in this research is 106 villages. The analytical method used is Structural Equation Modeling (SEM) and Partial Least Square (PLS) analysis tool SmartPLS 3.0. The result of the research shows that the variables of financial accounting system, human resource competency, and organizational commitment have a positive effect on the quality of financial statements and the variables of internal control system has no effect on the quality of financial statements. The conclusion of this study is the quality of financial statements influenced by the application of financial accounting system, human resourcecompetence, and organizational commitment.
Collaboration network of the authors
23 authors · 32 co-authorship links
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
- Universitas Yudharta Pasuruan
- State University of Semarang
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Bestari Dwi Handayani | Affiliation unknown | 2 |
| Amir Mahmud | Universitas Yudharta Pasuruan | 1 |
| Galang Rahadian Prabowo | Affiliation unknown | 1 |
| Bagus Arya Pradana | Affiliation unknown | 1 |
| Luluk Arifatul Kholidah | Affiliation unknown | 1 |
| Satria Widi Parmanto | Affiliation unknown | 1 |
| Indah Anisykurlillah | Affiliation unknown | 1 |
| Fitria Puji Astuti | Affiliation unknown | 1 |
| Elisa Giovani Anggasta | Affiliation unknown | 1 |
| Fina Setyaningrum | Affiliation unknown | 1 |
| Leli Kurnia Sari | Affiliation unknown | 1 |
| Eliza Dewi Susanto | Affiliation unknown | 1 |
| Efrillya Niswantariputri | Affiliation unknown | 1 |
| Wingkan Pambudi | Affiliation unknown | 1 |
| Rifka Annisa | Affiliation unknown | 1 |
| Putri Veranika | Affiliation unknown | 1 |
| Fajar Sulistiyanto | Affiliation unknown | 1 |
| Diana Diana | State University of Semarang | 1 |
| Primadhani Dyah Larasati | Affiliation unknown | 1 |
| Mochammad Taufiq Gimnastiar | Affiliation unknown | 1 |
| Widia Sari Hutabarat | Affiliation unknown | 1 |
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.