Determinants of the Value Regional Government Financial Information Reports
Keywords:
Government Accounting Standards, Regional Government Information Systems, Quality of Human Resources, Value of Regional Government Financial Reports
Abstract
The purpose of this study is to directly demonstrate the factors influencing the financial report data value from local governments. The 32 regional apparatus organizations of the Baubau City government are the subjects of this study. 128 people participated in this study, including the financial treasurer, head of finance, secretary, and head of OPD. Questionnaires were employed in this study in order to gather data. The questionnaire in this study is measured using a Likert scale. Multiple linear regression analysis is the type of data analysis that was performed using the SPSS data processing software. This study employs quantitative methods. This research finds that the implementation of government accounting standards partially influences the value of financial report information. The information value of financial reports is influenced by the competence of human resources and how well the local government information system runs. Simultaneously, government accounting regulations, the quality of human resources, and local government information systems influence the information value of financial reports . . The implication of this research is that this research can fill gaps and provide useful information for local governments in increasing the value of financial report information
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References
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Roshanti. A, Sujana. E, & Sinarwati. E. (2014). The Influence of Human Resource Quality, IT Utilization, and Internal Control Systems on the Value of Regional Government Financial Reporting Information. Ak Ganesha University of Education Undergraduate E-Journal , 02 (01), 1–12.
S, RA, Cahyono, D., & N, GA (2020). Human Resource Capacity, Utilization of Information Technology and Internal Control on the Value of Financial Reporting Information. International Journal of Social Sciences and Business , 4 (1), 116. https://doi.org/10.23887/ijssb.v4i1.24068
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Safitri, E., Amiruddin, Selong, A., Tenriwaru, & Basalamah, MSA (2023). Understanding of Government Accounting Standards, Internal Control Systems, Human Resource Competence on the Quality of Financial Reports. Central Student Journal of Economics , 6 (1), 22–30. https://doi.org/10.56750/csej.v6i1.521
Sarwono, AE, & Handayani, A. (2021). The Influence of Information Technology on the Quality of Financial Reports with Internal Control as a Moderating Variable. International Journal of Educational & Social Science Research , 2 (1), 9–13. https://doi.org/10.51601/ijersc.v2i1.42
Siahaan, SB, & Simanjuntak, A. (2020). The Influence of Utilizing Regional Financial Information Systems, Understanding Government Accounting Standards, and Government Internal Control Systems on the Quality of Financial Reports (Study at the Regional Financial and Asset Management Agency of Labuhan Batu Regency). Journal of Management , 6 (2), 129–138.
Silvia Almar'atus Sholohah, Ardiani Ika Sulistyawati, AS (2019). The quality of financial reports and the factors that influence them. Indonesian Accounting Journal , 1 (2), 45–56. Retrieved from https://www.aseanbriefing.com/doing-business-guide/indonesia/taxation-and-accounting/accounting-standards
Suhardjo, Y. (2019). Factors Affecting the Quality of Regional Government Financial Reports (Case Study of Semarang City Government). Scientific Solutions Magazine , 17 (4), 1–22. https://doi.org/10.26623/slsi.v17i4.1769
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Tri Ikyarti, NA (2019). THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, THE IMPLEMENTATION OF REGIONAL MANAGEMENT INFORMATION SYSTEMS, AND THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL REPORTING. Journal of Accounting , 9 (2), 131–140.
Triwahyuni, M. (2016). The influence of the application of government accounting standards (SAP), human resource (HR) competence and the application of regional financial accounting systems on the quality of SKPD financial reports (Study of the Regional Government of Dumai City). JOM Fekon , 3 (1), 2312–2326. Taken from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/11889
.
Agustina Mutia, Achyat Budianto, & Mistiani Mistiani. (2023). The Influence of Implementing Regional Management Information Systems, Quality of Human Resources and Implementing Government Accounting Standards on the Quality of Government Financial Reports. E-Business: A Scientific Journal of Economics and Business , 16 (2), 354–368. https://doi.org/10.51903/e-bisnis.v16i2.1301
Anto, LO, & Yusran, IN (2023). Determinants of Financial Report Quality. International Journal of Professional Business Review , 8 (3), 1–40. https://doi.org/10.26668/businessreview/2023.v8i3.1331
Aprsiansyah, H., Rahayu, S., & Erwati, M. (2020). The Influence of Implementing Government Accounting Standards, Human Resource Competency and Use of Information Technology on the Quality of Regional Government Financial Reports in Bungo Regency. Jambi Accounting Review (JAR) , 1 (1), 44–62. https://doi.org/10.22437/jar.v1i1.10944
Ariyanto, S. (2020). The Influence of Implementing Government Accounting Standards and Human Resource Competency on the Quality of Pelalawan Regency Government Financial Reports in 2018. Valuta , 6 (1), 41–54.
Arza, O., Syafitri, Y., Delori, ;, & Meyla, N. (2021). The Influence of Human Resources, Implementation of Government Accounting Standards and Accounting Information Systems on the Quality of Financial Reports in the Padang Panjang City Government. Pareso Journal , 3 (3), 519–542.
Chung, H. J. (2022). The Effect of New Accounting Standards on Company Value: K-IFRS 1116 Leases. International Journal of Financial Studies , 10 (3). https://doi.org/10.3390/ijfs10030068
Costa, M., Lisboa, I., & Gameiro, A. (2022). Does the Quality of Financial Reports Matter in Default Prediction? Evidence of Portuguese Construction Sector SMEs. Risk , 10 (5), 1–24. https://doi.org/10.3390/risks10050098
Cris Kuntadi, Juniarty Erika Magdalena Saragi, SIS (2022). THE INFLUENCE OF GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCE COMPETENCIES ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS. Journal of Applied Management Science , 3 (5). https://doi.org/10.56750/csej.v6i1.521
Djawang, RRP (2019). ANALYSIS OF FACTORS AFFECTING THE VALUE OF REGIONAL GOVERNMENT FINANCIAL REPORTING INFORMATION. Journal of Accounting Student Research , 7 (2), 1–12.
Hosinzadeh, M., Valiyan, H., & Abdoli, M. (2021). The Effect of Dynamic Competitive Capabilities on the Quality of Financial Reporting: Source-Based Capability Test. Iranian Journal of Management Studies , 14 (3), 527–545. https://doi.org/10.22059/IJMS.2020.300171.674025
Krupka, Y., Nazarova, I., Pravdiuk, N., Myskiv, L., & Yevdokymova, N. (2022). Electronic settlements at the enterprise and its accounting and information support. Independent Journal of Management & Production , 13 (3), s252–s269. https://doi.org/10.14807/ijmp.v13i3.1986
Latifah, A. (2015). The Influence of Implementing Government Accounting Standards, Regional Financial Accounting Systems, Human Resource Competencies and Internal Control Systems on the Quality of Regional Financial Report Information. Journal of Accounting Science & Research , 15.
Mahardini, NY, & Miranti, A. (2018). The Impact of Implementing Government Accounting Standards and Human Resource Competencies on the Quality of Banten Provincial Government Financial Reports for Fiscal Year 2015. Accounting Journal: Scientific Accounting Studies (JAK) , 5 (1), 22. https://doi.org/ 10.30656/jak. v5i1.500
Maryani Saturday, Dwiyani Sudaryanti, AFKS (2023). The Influence of Human Resource Competency, Implementation of Government Accounting Standards, and Implementation of Regional Financial Accounting Systems on the Quality of Regional Government Financial Reports in Central Halmahera Maryani Regency. E_Scientific Journal of Accounting Research , 12 (02), 1183–1193. Taken from http://jim.unisma.ac.id/index.php/jra
Mbir, DEG, Agyemang, O.S., Tackie, G., & Abeka, M.J. (2020). IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial companies. Compelling Business and Management , 7 (1), 1–18. https://doi.org/10.1080/23311975.2020.1759856
Miyauch, T., & Sanada, M. (2019). Political participation in global accounting standard setting: Content analysis of comment letters for the establishment of the Accounting Standards Advisory Forum. Journal of Accounting and Organizational Change , 15 (3), 357–381. https://doi.org/10.1108/JAOC-02-2018-0020
Nadir, R., & Hasyim, H. (2017). The Influence of the Use of Information Technology, Human Resource Competency, on the Quality of Regional Government Financial Reports with the Intervening Variable of Accrual-Based Government Accounting Standards (Empirical Study on the Regional Government of Barru Regency). Accountable , 14 (1), 57. https://doi.org/10.29264/jakt.v14i1.1007
Nirvana, & Haliah. (2018). Determining factors for the quality of financial reports and government performance by adding contextual factors: Personal factors, system/administrative factors. Asian Journal of Accounting Research , 3 (1), 28–40. https://doi.org/10.1108/AJAR-06-2018-0014
Pangaribuan, H., Donni, RWP, Popoola, OMJ, & Sihombing, J. (2019). Exploration of Internal Control Disclosures as an Impact on Earnings Quality and Audit Committees. India-Pacific Journal of Accounting and Finance , 3 (1), 4–22. https://doi.org/10.52962/ipjaf.2019.3.1.61
Pangaribuan, H., Wahuni, ES, Yoewono, H., & Sunarsi, D. (2022). Providing High Quality Financial Information to Increase Voluntary Disclosure. International Journal of Artificial Intelligence Research , 6 (1), 2579–7298. https://doi.org/10.29099/ijair.v6i1.398
Phuong-Nguyen Thi Thanh, Hai-Phan Thanh, Tung-Nguyen Thanh, T.-VTT (2020). Factors influencing accrual accounting reform and transparency of public sector performance in Vietnam. Management Issues and Perspectives , 18 (2), 180–193. https://doi.org/10.21511/ppm.18(2).2020.16
Roshanti. A, Sujana. E, & Sinarwati. E. (2014). The Influence of Human Resource Quality, IT Utilization, and Internal Control Systems on the Value of Regional Government Financial Reporting Information. Ak Ganesha University of Education Undergraduate E-Journal , 02 (01), 1–12.
S, RA, Cahyono, D., & N, GA (2020). Human Resource Capacity, Utilization of Information Technology and Internal Control on the Value of Financial Reporting Information. International Journal of Social Sciences and Business , 4 (1), 116. https://doi.org/10.23887/ijssb.v4i1.24068
Saebani, A. (2022). Analysis of Factors That Influence the Quality of Information on Regional Government Financial Reports. Journal of the Budapest International Institute of Research and Criticism , 5 (3), 24559–24574. Retrieved from https://doi.org/10.33258/birci.v5i3.6479
Safitri, E., Amiruddin, Selong, A., Tenriwaru, & Basalamah, MSA (2023). Understanding of Government Accounting Standards, Internal Control Systems, Human Resource Competence on the Quality of Financial Reports. Central Student Journal of Economics , 6 (1), 22–30. https://doi.org/10.56750/csej.v6i1.521
Sarwono, AE, & Handayani, A. (2021). The Influence of Information Technology on the Quality of Financial Reports with Internal Control as a Moderating Variable. International Journal of Educational & Social Science Research , 2 (1), 9–13. https://doi.org/10.51601/ijersc.v2i1.42
Siahaan, SB, & Simanjuntak, A. (2020). The Influence of Utilizing Regional Financial Information Systems, Understanding Government Accounting Standards, and Government Internal Control Systems on the Quality of Financial Reports (Study at the Regional Financial and Asset Management Agency of Labuhan Batu Regency). Journal of Management , 6 (2), 129–138.
Silvia Almar'atus Sholohah, Ardiani Ika Sulistyawati, AS (2019). The quality of financial reports and the factors that influence them. Indonesian Accounting Journal , 1 (2), 45–56. Retrieved from https://www.aseanbriefing.com/doing-business-guide/indonesia/taxation-and-accounting/accounting-standards
Suhardjo, Y. (2019). Factors Affecting the Quality of Regional Government Financial Reports (Case Study of Semarang City Government). Scientific Solutions Magazine , 17 (4), 1–22. https://doi.org/10.26623/slsi.v17i4.1769
Sundari, H., & Rahayu, S. (2019). The Influence of Human Resource Competency, Use of Information Technology, and Internal Control Systems on the Quality of Financial Reports (Case Study of Bandung City Regional Work Units 2018). Journal of Management E-Proceedings , 6 (1), 660–667.
Tri Ikyarti, NA (2019). THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, THE IMPLEMENTATION OF REGIONAL MANAGEMENT INFORMATION SYSTEMS, AND THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL REPORTING. Journal of Accounting , 9 (2), 131–140.
Triwahyuni, M. (2016). The influence of the application of government accounting standards (SAP), human resource (HR) competence and the application of regional financial accounting systems on the quality of SKPD financial reports (Study of the Regional Government of Dumai City). JOM Fekon , 3 (1), 2312–2326. Taken from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/11889
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Published
2024-03-31
How to Cite
Ridzal, N., Haliah, H., Nirwana, N., Syamsuddin, S., & Kusumawati, A. (2024). Determinants of the Value Regional Government Financial Information Reports. Journal of Applied Business Administration, 8(1), 192-204. https://doi.org/10.30871/jaba.v8i1.7743
Section
Articles
Copyright (c) 2024 Nining Asniar Ridzal, Haliah Haliah, Nirwana Nirwana, Syamsuddin Syamsuddin, Andi Kusumawati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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