PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING
Main Article Content
Abstract
Local goverment financial statement in Bogor City for the last five years are still given fair opinion with
the exception by BPK. This research aims to determine effect of application Government Accounting
Standards, and the Government Internal Control System on the quality of local goverment financial
statement in Bogor City with the Competence of Human Resources as moderating variable. The method of
this research design is using survey methods with data collection method using questionnaires. The
population in this research were employees in 39 financial administration officials in Regional Work unit
(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees that
the research sample. The analysis technique used is MRA. The result of the analysis showed that simultan
test or partial test, application of the Government Accounting Standards and Government Internal Control
System have significant impact on the quality of local government financial statement. The competence of
human resources as moderating variables can moderated the effect of the Government Accounting
Standards and Government Internal Control System on the quality of local government financial statement.
Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.
the exception by BPK. This research aims to determine effect of application Government Accounting
Standards, and the Government Internal Control System on the quality of local goverment financial
statement in Bogor City with the Competence of Human Resources as moderating variable. The method of
this research design is using survey methods with data collection method using questionnaires. The
population in this research were employees in 39 financial administration officials in Regional Work unit
(SKPD) of Bogor City, with using purposive sampling technique, so that the selected 195 employees that
the research sample. The analysis technique used is MRA. The result of the analysis showed that simultan
test or partial test, application of the Government Accounting Standards and Government Internal Control
System have significant impact on the quality of local government financial statement. The competence of
human resources as moderating variables can moderated the effect of the Government Accounting
Standards and Government Internal Control System on the quality of local government financial statement.
Coefficient of determination of 61,4 percent, while the rest 38,6 percent is explained by other variables.
Article Details
How to Cite
Setiawan, A. B., & Tami, R. P. (2018). PENGARUH PENERAPAN SAP DAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BOGOR DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERATING. JURNAL AKUNIDA, 4(1), 76–89. https://doi.org/10.30997/jakd.v4i1.1386
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Ghozali, Imam, 2016, Aplikasi Analisis Multivariate dengan Program SPSS, Edisi Keempat, Badan Penerbit Universitas Diponogor, Semarang.
Halim, Abdul dan Kusufi, Muhammad Syam, 2014, Akuntansi Sektor Publik, Edisi 2, Salemba Empat, Jakarta.
Mahmudi, 2011, Akuntansi Sektor Publik, UII Pres, Yogyakarta.
Mukmin, M. N., & Gusprasetyo, G. (2017). PENGARUH INVESTASI ASET TETAP DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SANSHIRO HARAPAN MAKMUR. JURNAL AKUNIDA, 3(1), 20–28.
Nazir, Moh, 2014, Metode Penelitian, Ghalia Indonesia, Bogor.
Pemendagri, Nomor 64 Tahun 2013, Penerapan SAP Berbasis Akrual pada Pemerintah Daerah.
Saputra, Ade, 2015, Pengaruh Penerapan SAP, Sistem Pengendalian Intern, dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pada SKPD Kabupaten Kampar, Jurnal Organisasi Publik, Volume 02 Nomor 2.
Soimah, Siti, 2014, Pengaruh Kapasitas SDM, Pemanfaatan Teknologi Informasi Dan SPIP Terhadap kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bengkulu Utara, Skripsi Sarjana, Universitas Bengkulu.
Sopianti, Ranti, 2016, Pengaruh Penerapan SAP dan SPIP terhadap Kualitas LKPD Kabupaten Cianjur, Skripsi Sarjana, Fakultas Ekonomi Universitas Djuanda, Bogor.
Sygiyono, 2016, Metode Penelitian Manajemen, Penerbit Alfabeta, Bandung.
Tantriani, Sukmaningrum 2012, Analisis Faktor-Faktor yang Mempengaruhi Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Kabupaten dan Kota Semarang), Skripsi Sarjana, Universitas Diponegoro.
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