The Analysis of Factors Affecting the Quality of Local Government Financial Reports in Karangasem Regency

Ratih Manuari Ida Ayu; Widya Wati Ni Putu; Cahyadi Putra I Gede

doi:10.32535/ijafap.v8i1.3809

The Analysis of Factors Affecting the Quality of Local Government Financial Reports in Karangasem Regency

Ratih Manuari Ida Ayu, Widya Wati Ni Putu, Cahyadi Putra I Gede

Abstract

Government financial reports are essentially a form of accountability by the government to the public regarding the management of public funds, whether from taxes, levies, or other transactions. As we know, financial reports serve as a medium for an entity, in this case, the government, to account for its financial performance to the public. This study aims to analyze the influence of leadership ethics, human resource competence, employee commitment, accounting knowledge level, and the role of supervisory bodies on the quality of local government financial reports in Karangasem Regency. The sample used in this study consisted of 25 Government Work Units (SKPD) in Karangasem Regency with 99 respondents. The sampling technique used in this study was purposive sampling. The data analysis technique employed was multiple linear regression analysis. The results show that leadership ethics, human resource competence, and the role of supervisory bodies have a positive impact on the quality of financial reports, while employee commitment and accounting knowledge level do not have a significant effect on the quality of financial reports. Future research could develop this study by using other variables that theoretically influence the quality of financial reports, such as government accounting standards (SAP).

Keywords

Accounting Knowledge Level; Employee Commitment; Financial Reports; Human Resource Competence; Leadership Ethics

Full Text:

PDF

References

Anshori, M. A. (2018). Pengaruh pengawasan keuangan daerah, sumber daya manusia, dan pemanfatan teknologi informasi terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah (studi empiris pada SKPD Pemerintah Kabupaten Bantul) [The influence of regional financial supervision, human resources, and utilization of information technology on the timeliness of regional government financial reporting (empirical study on Bantul Regency Government SKPD)]. Jurnal Ekobis Dewantara, 1(12), 66-77.

Basalamah, I., Ramli, H. M., Sinring, H. B., & Alam, R. (2019). Effect of commitment, compensation, and leadership on employee performance and Sharia engagement as variable intervening intelligence and role conflict on job satisfaction. International Journal of Accounting & Finance in Asia Pasific, 2(1), 1-17. https://doi.org/10.32535/ijafap.v2i1.360

Diani, D. I. (2014). Pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah (studi empiris pada satuan kerja perangkat daerah di Kota Pariaman) [The influence of accounting understanding, utilization of regional financial accounting information systems and the role of internal audit on the quality of regional government financial reports (empirical study on regional work units in Pariaman City)]. Jurnal Akuntansi, 2(1).

Farisi, S. (2021). The influence of job satisfaction and organizational commitment on employee performance mediated by citizenship behavior. Journal of International Conference Proceedings, 4(2), 413-432. https://doi.org/10.32535/jicp.v4i2.1275

Fibriyani, D. A., Ekayani, N. N. S., & Manuaba, I. M. P. (2021). Pengaruh pemahaman akuntansi, komitmen karyawan, dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah pada OPD Kab. Gianyar [The influence of accounting understanding, employee commitment, and the role of internal audit on the quality of local government financial reports at OPD Kab. Gianyar. Jurnal Riset Akuntansi Warmadewa, 2(1), 11-16. https://doi.org/10.22225/jraw.2.1.2927.11-16

Gunadi, I. G. N., B., Putra, I. G. C., & Manuari, I. A. R. (2024). Company valuation and influencing factors: A study of automotive and component manufacturers listed on the Indonesia Stock Exchange. Asia Pasific Journal of Management and Education, 7(2), 156 169. https://doi.org/10.32535/apjme.v7i2.3248

Hikalmi, H., & Ibna, I. (2019). Pengaruh pemahaman akuntansi dan elektronik monitoring pelaksanaan anggaran (e-MPA) terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara [The influence of understanding accounting and electronic monitoring of budget implementation (e-MPA) on the quality of financial reports at the Office of the Ministry of Religion of North Aceh Regency]. Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe, 5(2), 51-66.

Kartika, K., & Safitri, H. (2018). Pengaruh kualitas sumber daya manusia dan pemanfaatan teknologi informasi terhadap keandalan dan ketepatwaktuan pelaporan keuangan pemerintah daerah [The influence of human resource quality and utilization of information technology on the reliability and timeliness of local government financial reporting. Jurnal Akuntansi Universitas Jember, 15(2), 52-60.

Lestari, K. A. N. S., Lestari, E. P., & Astuty, S. (2024). The influence of good corporate governance, corporate social responsibility, and financial literacy principles on the financial performance of village credit institutions in the Negara district of Jembarana. International Journal of Applied Business and International Management, 9(1), 62–75. https://doi.org/10.32535/ijabim.v9i1.2915

Oktavia, S., & Rahayu, S. (2019). Pengaruh kompetensi sumber daya manusia, komitmen organisasi dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan daerah (studi kasus pada SKPD di Kota Bandung tahun 2018) [The influence of human resource competence, organizational commitment and regional financial accounting system on the quality of regional financial reports (case study on SKPD in Bandung City in 2018)]. eProceedings of Management, 6(1).

Philadhelphia, I. S., Suryaningsum, S., & Sriyono, S. (2020). Pengaruh kompetensi sumber daya manusia, standar akuntansi pemerintah, good governance, dan sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah [The influence of human resource competence, government accounting standards, good governance, and internal control systems on the quality of local government financial reports]. J-ISCAN: Journal of Islamic Accounting Research, 2(1), 17-35.

Ridwan, O. (2021). Pengaruh pemanfaatan teknologi informasi dan pengawasan keuangan daerah terhadap kualitas laporan keuangan daerah (studi kasus pada SKPD Pemerintah Kabupaten Kerinci) [The influence of the use of information technology and regional financial supervision on the quality of regional financial reports (case study on SKPD of Kerinci Regency Government)]. Jurnal Administrasi Nusantara Maha, 3(4), 93-110.

Rohmah, L., Askandar, N. S., & Sari, A. F. K. (2020). Pengaruh pemahaman standar akuntansi pemerintah, pemanfaatan sistem informasi akuntansi keuangan daerah dan sistem pengendalian internal terhadap kualitas laporan keuangan Pemerintah Daerah Kota Malang [The influence of understanding government accounting standards, utilization of regional financial accounting information systems and internal control systems on the quality of financial reports of the Malang City Regional Government.]. E_Jurnal Ilmiah Riset Akuntansi, 9(05).

Sari, E. W., Azlina, N., & Julita, J. (2018). Pengaruh sistem pengendalian intern, penyajian laporan keuangan, aksesibilitas laporan keuangan dan gaya kepemimpinan terhadap transparansi dan akuntabilitas pengelolaan Keuangan Daerah di Kabupaten Indragiri Hulu [The influence of internal control systems, presentation of financial reports, accessibility of financial reports and leadership style on transparency and accountability of regional financial management in Indragiri Hulu Regency]. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 571-586.

Setiawan, A., Winarno, W., & Ambarawati, S. D. A. (2024). Influence work-family conflict, family-work conflict on the performance of women nurses moderated by job satisfaction in Yogyakarta Grhasia Mental Hospital. International Journal of Applied Business and International Management, 9(1), 104–120.

Termizi, F. N. F. M., & Ridzuan, M. R. (2022). Whether to trust local government?: From the good governance perspectives. Journal of Governance and Integrity, 5(3), 408-414. https://doi.org/10.15282/jgi.5.3.2022.7632

Veliani, E. (2021). Pengaruh kompetensi sumber daya manusia, etika dan gaya kepemimpinan terhadap kualitas laporan keuangan pemerintah daerah (studi empiris pada organisasi perangkat daerah Kabupaten Kuantan Singingi) [The influence of human resource competence, ethics and leadership style on the quality of local government financial reports (empirical study on the regional apparatus organization of Kuantan Singingi Regency)]. JUHANPERAK, 2(3), 74-95.

Yanti, N. S., & Made, A. (2020). Pengaruh penerapan standar akuntansi pemerintah, pemanfaatan sistem informasi akuntansi dan pengawasan keuangan terhadap kualitas laporan keuangan pemerintah daerah [The influence of the implementation of government accounting standards, the use of accounting information systems and financial supervision on the quality of regional government financial reports]. Jurnal Riset Mahasiswa Akuntansi, 8(1). https://doi.org/10.21067/jrma.v8i1.4455

DOI: https://doi.org/10.32535/ijafap.v8i1.3809