Analisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah (Penelitian Pada Pemerintah Kabupaten Sidoarjo)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Safrina, Neni
Subject
HG Finance
Datestamp
2018-02-08 03:18:44
Abstract :
ABSTRAKSI Prinsip utama Good Governance adalah akuntabilitas, realibilitas, responsibilitas, dan transparansi. Prinsip pertama yang harus dilakukan oleh pemerintah adalah akuntabilitas. Pemerintah seharusnya memastikan bahwa tujuan dan objektif, yang mana telah direncanakan sebelumnya, tercapai. Prinsip kedua adalah realibilitas. Hal tersebut bermakna bahwa pemerintah seharusnya dapat diandalkan dalam mengelola sumber daya untuk membiayai negara ini. Prinsip ketiga adalah pertanggungjawaban, pemerintah seharusnya bertanggungjawab dalam membuat keputusan, baik keputusan fiskal maupun moneter dan rakyat dapat menilai kinerja pemerintah, Prinsip terakhir adalah transparansi. Transparansi dapat dinilai pada APBD dan laporan keuangan. APBD dan laporan keuangan harus ditunjukkan ke khalayak umum. Tujuan Penelitian ini adalah untuk menganalisa efek langsung maupun tak langsung dari variabel independen (Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Penerapan Sistem Informasi Keuangan Daerah serta variabel perantara Penerapan Sistem Pengendalian Internal Pemerintah) serta efek langsung dan tak langsung variabel dependen (Kualitas Laporan Keuangan Perangkat Daerah) menggunakan analisa SEM dan pendekatan Partial Least Square (PLS). Lokasi penelitian dilaksanakan di pemerintahan Kabupaten Sidoarjo. Data yang digunakan pada penelitian ini adalah data primer. Instrumen yang digunakan pada penelitian ini adalah angket, yang disebarkan ke Manajemen Keuangan (Pengguna Anggaran Administrasi dan Pegawai Keuangan) di perangkat daerah Kabupaten Sidoarjo. Hasil analisis menunjukkan, bahwa Kompetensi SDM, Penerapan SAP, Pemanfaatan SIKD berpengaruh positif dan signifikan, baik secara langsung ataupun tidak langsung terhadap kualitas LKPD Kabupaten Sidoarjo melalui variabel intervening, yaitu Penerapan SPIP. Kata Kunci: Kompetensi sumber daya manusia, Penerapan standar akuntansi pemerintahan, pemanfaatan Sistem informasi keuangan daerah, Penerapan Sistem pengendalian intern pemerintah, K ualitas laporan keuangan pemerintah daerah. Vll ========================================================= ABCTRACT Four main principles of Good Governance are : accountability, reliability, responsibility, and transparency. As time goes by, since the New Order to Reformation era, we have recognized that our government has not been able to implement Good Governance in its performance. The first principle that should be conducted by the government is accountability. The government should make sure that the goals and objectives, which have been planned previously, is achieved. The second principle is reliability. It means that the government should be reliable in managing the resources to finance this country. The third principle is responsibility, the government should be responsible in making decisions, whether they are fiscal or monetary decisions. In other words, the people can question the government's performance. The last principle is transparency. Transparency can be reviewed in APBD and financial statements. APBD and financial statements must be shown and released to the public. This research aims to analyze the influence direct and indirect effect of independent variables (Competence of Human Resources, Implementation of Government Accounting Standards, and Utilization of Regional Financial Information System, the dependent variable is quality of Local Government Finance Report with intervening variables Implementation of Government Internal Control System through SEM analysis approach Partial Least Square (PLS) aims analyze effect of independent variables (Competence of Human Resources, Implementation of Government Accounting Standards, and Utilization of Regional Financial Information System) on dependent variables (quality of Local Government Finance Report ) with variable intervening (Implementation of Government Internal Control System ) by analysis SEM PLS (partial least square) approach. The location study performed in Sidoarjo local government. Data used in this study are primary data. Data collection is done by distributing questionnaires to Financial Management (User Administration Budget and Finance Officer) on regional work units (SKPD) in Sidoarjo District Government. Result of Hypothesis testing indicates have an effect positive and significant the competence of Human Resources, Government Accounting Standards Implementation, Utilization of Financial Management Information System and significant positive effect, either directly or indirectly to the quality of Local Government Finance Report Sidoarjo through intervening variables Keywords: Competence of Human Resources, Implementation of Government Accounting Standards, Utilization of Regional Financial Information System, Implementation of Government Internal Control, quality of Local Government Finan
ABSTRAKSI Prinsip utama Good Governance adalah akuntabilitas, realibilitas, responsibilitas, dan transparansi. Prinsip pertama yang harus dilakukan oleh pemerintah adalah akuntabilitas. Pemerintah seharusnya memastikan bahwa tujuan dan objektif, yang mana telah direncanakan sebelumnya, tercapai. Prinsip kedua adalah realibilitas. Hal tersebut bermakna bahwa pemerintah seharusnya dapat diandalkan dalam mengelola sumber daya untuk membiayai negara ini. Prinsip ketiga adalah pertanggungjawaban, pemerintah seharusnya bertanggungjawab dalam membuat keputusan, baik keputusan fiskal maupun moneter dan rakyat dapat menilai kinerja pemerintah, Prinsip terakhir adalah transparansi. Transparansi dapat dinilai pada APBD dan laporan keuangan. APBD dan laporan keuangan harus ditunjukkan ke khalayak umum. Tujuan Penelitian ini adalah untuk menganalisa efek langsung maupun tak langsung dari variabel independen (Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Penerapan Sistem Informasi Keuangan Daerah serta variabel perantara Penerapan Sistem Pengendalian Internal Pemerintah) serta efek langsung dan tak langsung variabel dependen (Kualitas Laporan Keuangan Perangkat Daerah) menggunakan analisa SEM dan pendekatan Partial Least Square (PLS). Lokasi penelitian dilaksanakan di pemerintahan Kabupaten Sidoarjo. Data yang digunakan pada penelitian ini adalah data primer. Instrumen yang digunakan pada penelitian ini adalah angket, yang disebarkan ke Manajemen Keuangan (Pengguna Anggaran Administrasi dan Pegawai Keuangan) di perangkat daerah Kabupaten Sidoarjo. Hasil analisis menunjukkan, bahwa Kompetensi SDM, Penerapan SAP, Pemanfaatan SIKD berpengaruh positif dan signifikan, baik secara langsung ataupun tidak langsung terhadap kualitas LKPD Kabupaten Sidoarjo melalui variabel intervening, yaitu Penerapan SPIP. Kata Kunci: Kompetensi sumber daya manusia, Penerapan standar akuntansi pemerintahan, pemanfaatan Sistem informasi keuangan daerah, Penerapan Sistem pengendalian intern pemerintah, K ualitas laporan keuangan pemerintah daerah. Vll ========================================================= ABCTRACT Four main principles of Good Governance are : accountability, reliability, responsibility, and transparency. As time goes by, since the New Order to Reformation era, we have recognized that our government has not been able to implement Good Governance in its performance. The first principle that should be conducted by the government is accountability. The government should make sure that the goals and objectives, which have been planned previously, is achieved. The second principle is reliability. It means that the government should be reliable in managing the resources to finance this country. The third principle is responsibility, the government should be responsible in making decisions, whether they are fiscal or monetary decisions. In other words, the people can question the government's performance. The last principle is transparency. Transparency can be reviewed in APBD and financial statements. APBD and financial statements must be shown and released to the public. This research aims to analyze the influence direct and indirect effect of independent variables (Competence of Human Resources, Implementation of Government Accounting Standards, and Utilization of Regional Financial Information System, the dependent variable is quality of Local Government Finance Report with intervening variables Implementation of Government Internal Control System through SEM analysis approach Partial Least Square (PLS) aims analyze effect of independent variables (Competence of Human Resources, Implementation of Government Accounting Standards, and Utilization of Regional Financial Information System) on dependent variables (quality of Local Government Finance Report ) with variable intervening (Implementation of Government Internal Control System ) by analysis SEM PLS (partial least square) approach. The location study performed in Sidoarjo local government. Data used in this study are primary data. Data collection is done by distributing questionnaires to Financial Management (User Administration Budget and Finance Officer) on regional work units (SKPD) in Sidoarjo District Government. Result of Hypothesis testing indicates have an effect positive and significant the competence of Human Resources, Government Accounting Standards Implementation, Utilization of Financial Management Information System and significant positive effect, either directly or indirectly to the quality of Local Government Finance Report Sidoarjo through intervening variables Keywords: Competence of Human Resources, Implementation of Government Accounting Standards, Utilization of Regional Financial Information System, Implementation of Government Internal Control, quality of Local Government Finan
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