Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah
Studi Kasus pada Pemerintah Kabupaten Kaimana
DOI:
https://doi.org/10.24002/konstelasi.v3i2.7150Keywords:
government internal control system, information technology utilisation, financial report qualityAbstract
Abstrak. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak dari Sistem Pengendalian Intern Pemerintah (SPIP) dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan di Pemerintah Daerah Kabupaten Kaimana. Sampel penelitian terdiri dari 119 responden yang berasal dari 38 Organisasi Perangkat Daerah di Kabupaten Kaimana, yang terdiri dari pimpinan OPD, Kasubbag keuangan, bendahara, dan APIP/Auditor Internal. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi berganda menggunakan software SPSS. Hasil penelitian menunjukkan bahwa Sistem SPIP dan pemanfaatan teknologi informasi memiliki dampak yang signifikan dan positif terhadap kualitas laporan keuangan di Pemerintah Daerah Kabupaten Kaimana. Penelitian ini memiliki implikasi teoritis untuk perkembangan literatur akuntansi dalam bidang kualitas laporan keuangan. Secara praktis, penelitian ini dapat bermanfaat bagi pemerintah menjadi referensi dalam pengambilan keputusan kebijakan yang berhubungan dengan peningkatan kualitas laporan keuangan. Peran pemerintah dalam mengatur regulasi terkait dengan SPIP dan pemanfaatan teknologi informasi dianggap penting untuk menghasilkan laporan keuangan yang berkualitas. Peneliti selanjutnya disarankan untuk mempertimbangkan untuk mengembangkan sampel penelitian yang lebih luas, menambahkan variabel independen, dan mempertimbangkan penggunaan pendekatan metode kualitatif atau metode campuran dalam penelitian masa depan.
Abstract. The purpose of this study was to evaluate the impact of the Government Internal Control System (SPIP) and the utilisation of information technology on the quality of financial reports in the Kaimana Regency Local Government. The research sample consisted of 119 respondents from 38 Regional Apparatus Organisations in Kaimana Regency, consisting of OPD leaders, Head of the finance subdivision, treasurer, and APIP / Internal Auditor. The research method used in this research is multiple regression analysis using SPSS software. The results showed that the SPIP)and the use of information technology have a significant and positive impact on the quality of financial reports in the Kaimana Regency Local Government. This research has theoretical implications for the development of accounting literature in the field of financial statement quality. Practically, this research can be useful for the government to be a reference in making policy decisions related to improving the quality of financial statements. The role of the government in regulating regulations related to SPIP and the use of information technology is considered important to produce quality financial reports. Future researchers are advised to consider developing a wider research sample, adding independent variables, and considering the use of qualitative or mixed method approaches in future research.
References
M. Mahmudi, "New Public Management (NPM): Pendekatan Baru Manajemen Sektor Publik," Sinergi: Kajian Bisnis dan Manajemen, vol. 6, no. 1, 2003.
A. E. Saputra and H. Setiyawati, "Factors Affecting The Quality of Cooperative Financial Statements in Indonesia," IJFMR-International Journal For Multidisciplinary Research, vol. 5, no. 1, 2023.
K. Kaimana, "https://kominfo.kaimanakab.go.id/kabupaten-kaimana-raih-penghargaan-wtp-ix.html," 26 Mei 2022. [Online]. Available: https://kominfo.kaimanakab.go.id/kabupaten-kaimana-raih-penghargaan-wtp-ix.html.
B. P. Keuangan, "Warta Pemeriksa," September 2022. [Online]. Available: https://www.bpk.go.id/assets/files/magazine/edisi-9-vol-v-september-2022_warta_pemeriksa_1666919058.pdf.
M. E. Pratiwi, M. Din, R. Masdar, A. M. Amir, F. Zahra, A. Kahar and L. Meldawati, "Utilization of information technology to increase human resources capacity and internal control systems on local government financial reporting information," Academy of Entrepreneurship Journal, vol. 22, pp. 1-11, 2022.
M. C. Jensen and W. H. Meckling, "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of financial economics, vol. 3, no. 4, pp. 305-360, 1976.
W. F. Messier, S. M. Glover and D. F. Prawitt, Auditing & assurance services: A systematic approach, Boston, MA: McGraw-Hill Irwin, 2008.
N. Rashid, W. N. W. Daud, F. A. Zainol, F. Salleh, A. S. Yazid, W. A. Endut, N. Yaakub, P. L. Ghazali and A. Afthanorhan, "Quality of financial reporting towards the improvement corporate governance mechanism," International Journal of Academic Research in Business and Social Sciences, vol. 8, no. 11, pp. 1339-1345, 2018.
J. Renkas, O. Goncharenko and O. a Lukianets, "Quality of financial reporting: approaches to measuring," International Journal of Accounting and Economics Studies, vol. 4, no. 1, pp. 1-5, 2016.
A. A. Gafar and M. Arifuddin, "The Effect of Competence of Human Resources, The Utilization of Information Technology and the Optimization of Asset Management on Quality of Financial Reporting by Moderated the Effectiveness of Internal Control," 2019.
S. Ayem and I. Husen, ""Pengaruh Kompetensi Sdm, Penerapan Sap Berbasis Akrual, Simda, dan Sistem Pengendalian Intern terhadap Relevansi Laporan Keuangan Pemerintah Daerah: Studi Empiris pada SKPD Kantor Walikota Yogyakarta," Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, vol. 25, no. 1, pp. 60-73, 2017.
P. Alminanda and M. Marfuah, "Peran komitmen organisasi dalam memoderasi pengaruh kompetensi sumber daya manusia, sistem pengendalian intern dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah," Jurnal Analisis Bisnis Ekonomi, vol. 16, no. 2, pp. 117-132, 2018.
Hanalir, N. Dali and Husin, "Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Pemerintah Daerah Kabupaten Muna)," JPEP, vol. 3, no. 1, 2018.
M. Mildamayanti, M. Abdullah and M. Akib, "Pengaruh Sistem Pengendalian Intern, Penerapan Standar Akuntansi Pemerintahan dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah," JPEP (Jurnal Progres Ekonomi Pembangunan), vol. 3, no. 2, 2018.
N. A. Ridzal, I. W. Sujana and E. Malik, "Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Buton Selatan," Owner: Riset dan Jurnal Akuntansi, vol. 6, no. 3, pp. 3094-3104, 2022.
R. Dewi and J. Hoesada, "The Effect of Government Accounting Standards, Internal Control, Systems, Competence of Human Resources, and Use of Information Technology on Quality of Financial Statements," International Journal Of Innovative Research And Advanced Studies (IJIRAS), vol. 7, no. 1, pp. 4-10, 2020.
M. K. D. Utami, The Impact Of Human Resources Quality, Internal Control System, And Information Technology Toward Government financial reporting quality of sidoarjo, Universitas Airlangga, 2018.
R. Lestari, "The Analysis of The Quality Influencing Factors of Regional Government Financial Reports and the Implication Towards the Government Employee Performance of Lampung Province Government," International Journal of Economics, Business, and Entrepreneurship, vol. 4, no. 1, pp. 8-12, 2021.
I. Wijaya and N. Pratiwi, "Pengaruh penerapan standar akuntansi pemerintahan, kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan," Hita Akuntansi dan Keuangan, 2021.
S. H. Purba, Erlina and Tarmizi., "The Effect of the Utilization of Information Technology, Human Resources Capacity, and Internal Control Systems on the Quality of Financial Reports for the Local Government of Serdang Bedagai District with Leadership Style as a Moderating Variable," International Journal of Research and Review, 2022.
M. Sutrisna, Nadirsyah and Indayani, "The Effect of Human Resource Competence, Utilization of Information Technology, Internal Control Systems, and Application of Government Accounting Standards on The Quality of Financial Reporting (Study on South Aceh Government SKPK)," International Journal of Business, Economics, and Social Development, vol. 3, no. 3, pp. 124-134, 2022.
A. N. Vijayakumar and N. Nagaraja, "Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises," BVIMR Management Edge, vol. 5, no. 1, 2012.
S. Yensi, H. Amir and Y. Anisma, "Pengaruh kompetensi sumber daya manusia, penerapan sistme akuntansi keuangan daerah, dan sistem pengendalian intern (internal audit) terhadap kualitas laporan keuangan pemerintah daerah (Studi Empiris pada SKPD Kabupaten Kuantan Singingi)," JOM FEKON, vol. 1, no. 1, pp. 1-15, 2014.
N. M. Sudiarianti, I. G. K. A. Ulupui and I. G. A. Budiasih, "Pengaruh kompetensi sumber daya manusia pada penerapan sistem pengendalian intern pemerintah dan standar akuntansi pemerintah serta implikasinya pada kualitas laporan keuangan pemerintah daerah," in Simposium Nasional Akuntansi XVIII, 2015.
L. Puspitawati, "The Analysis of Effectiveness Measurement In Accounting Information Systems Through Competence Factor Of Information System User-Research on Higher Education in Bandung," International Journal Of Applied Business And Economic Research-serials publications, vol. 14, pp. 815-841, 2016.
D. Indriasari and M. S. Nahartyo, "Pengaruh kapasitas sumberdaya manusia, pemanfaatan teknologi informasi, dan pengendalian intern akuntansi terhadap nilai informasi pelaporan keuangan Pemerintah Daerah :: Studi pada Pemerintah Kota Palembang dan Kabupaten Ogan Ilir," 2008.
M. L. Dashtbayaz, M. Salehi and T. Safdel, "The effect of internal controls on financial reporting quality in Iranian family firms," Journal of Family Business Management, vol. 9, no. 3, pp. 254-270, 2019.
G. H. Bodnar and W. S. Hopwood, Accounting Information Systems, Pearson, 2006.
F. C. Pradono, "Kualitas Laporan Keuangan Pemerintah Daerah: Faktor yang mempengaruhi dan Implikasi Kebijakan (Studi Pada SKPD Pemerintah Provinsi Jawa Tengah)," Jurnal Bisnis dan Ekonomi, vol. 22, no. 5, 2015.
K. A. S. Wibawa, N. K. Sinarwati and G. A. Yuniarta, "Faktor-Faktor Yang Berpengaruh Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada Skpd Kabupaten Buleleng," JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, vol. 8, no. 2, 2017.
Nurillah, A. Syifa and D. Muid, "Pengaruh kompetensi sumber daya manusia, penerapan sistem akuntansi keuangan daerah (sakd), pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah (Studi empiris pada SKPD Kota Depok)," Diponegoro Journal of Accounting, vol. 3, no. 2, pp. 200-212, 2014.
S. K. Nkundabanyanga, V. Tauringana, W. Balunywa and S. N. Emitu, "The association between accounting standards, legal framework and the quality of financial reporting by a government ministry in Uganda," Journal of Accounting in Emerging Economies, vol. 3, no. 1, pp. 65-81, 2013.
R. L. Thompson, C. A. Higgins and J. M. Howell, "Personal computing: Toward a conceptual model of utilization," MIS Quarterly, pp. 125-143, 1991.
L. Setyowati, W. Isthika and R. D. Pratiwi, "Faktor-faktor yang mempengaruhi kualitas laporan keuangan Pemerintah Daerah Kota Semarang," Kinerja , vol. 20, no. 2, pp. 179-191, 2016.
Nurlis and W. Yadiati, "The Influence of Internal Control Effectiveness, Information Technology Utilization and Human Resources Competence on Local Government Financial Reporting Quality (Survey on SKPD Banten Provincial Government and Serang City)," Research Journal of Finance and Accounting, vol. 8, pp. 111-124, 2017.
