PENGARUH KOMITMEN PIMPINAN, KEMAMPUAN SUMBER DAYA MANUSIA (SDM), DAN PENERAPAN SISTEM AKUNTANSI INSTANSI (SAI) TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN MENGGUNAKAN PATH ANALYSIS

Muliyani Muliyani, Phua Lian Kee, The Sin Yin

Abstract


Tujuan penelitian ini adalah untuk menganalisis hubungan antara komitmen pimpinan, kemampuan SDM, dan penerapan SAI terhadap kualitas informasi laporan keuangan Kementerian/Lembaga (LKKL). Hal ini penting untuk diteliti karena laporan keuangan yang berkualitas merupakan bentuk transparansi dan akuntabilitas dalam pengelolaan dana publik. Survey berdasarkan purposive sampling method dilakukan kepada 168 responden. Responden terdiri dari operator, verifikator, dan validator dalam proses penyusunan laporan keuangan di lingkungan Direktorat Pendidikan Tinggi. Pengujian dengan analisis jalur menunjukkan bahwa penerapan SAI berpengaruh langsung terhadap kualitas LKKL dengan nilai koefisien 0,147. Komitmen pimpinan dan kemampuan SDM secara empiris terbuksi berpengaruh signifikan terhadap penerapan SAI.

 

Kata kunci: kualitas LKKL, penerapan SAI, komitmen pimpinan, kemampuan SDM, analisis jalur


Keywords


laporan keuangan; sistem informasi akuntansi

References


Al-Dalabih, F. A. . (2018). The Impact of The Use of Accounting Information Sytems on The Quality of Financial Data. International Business Research, 11(5), 143–158.

Ariyadi, Y., Fitrijanti, T., & Rosdini, D. (2019). WTP pada laporan keuangan pemerintah pusat Republik Indonesia : bagaimana meraih dan mempertahankannya. Proceeding of National Conference of Accounting, 1, 57–70. https://doi.org/10.20885/ncaf.vol1.art6

Fitriati, A., Tubastuvi, N., & Anggoro, S. (2020). The Role of AIS Success on Accounting Information Quality. The International Journal of Business Management and TEchnology, 4(2), 43–51.

Ghozali, I. (2005). Aplikasi Analisis Multivariate dengan Program SPSSNo Title.

Gorla, N., Somers, T. M., & Wong, B. (2010). Organisational Impact of System Quality, Information Quality, and Service Quality. Journal of Strategic Information System, 19, 207–228.

Mardiasmo. (2010). Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik. Jurnal Akuntansi Pemerintahan, 2(1).

McLeod, Raymond &Schell, P. G. (2007). Management Information Systems.

Mkonya, V. L., Jintian, Y., Nanthuru, S. B., & Jinyevu, S. A. (2018). Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects. International Journal of Management Science and Business Administration, 4(3), 19–29.

https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.43.1003

Morgan, D. (Lewis and C. C., Bacon, K. (Multnomah C. D. A., (1994). What Middle Managers Do in Public Organizations : Stewardship of the Public trust and the Limits of reinventing GOVERNMENT November , 1994 Douglas Morgan , Director and Professor Public Administration Box 79 , Lewis and Clark College Kelly Bacon , Adminis. Public Administration Review, 54(4), 359–366.

Muliyani. (2020). The Use of Importance-Performance Analysis (IPA) in Evaluating Factors Influencing Quality of Public Sector Accounting Information System in Indonesia. Accounting and Business Journal, 2(1).

Nasrun, A.; Hendra, R. A.; Priandi, M. (2012). Urgensi Integrasi Sistem Informasi Akuntansi Pemerintah. Jurnal Teknik ITS, 1(1), 2301–9271.

Octavia, M. (2000). Decision usefulness theory. In Accounting (Vol. 5, Issue 2, pp. 1–3).

Ryan; Stanley T.; Nelson, M. (2002). Accountability Disclosure by Queensland Local Government Council: 1997-1999. Financial Accountability and Management, 18(3).

Saleh, F. (2013). Critical Success Factors and Data Quality in AISs in Indonesia Cooperative Enterprise: An empirical Examination. Interdiciplinary Journal of Contemporary Research in Business, 5(3).

Sekaran, U. (2010). Metode Penelitian untuk Bisnis.

Teru, SP; Idoku, I; and Ndeyati, J. T. (2017). A review of the impact of accounting information system for effective internal control on firm performance. Indian Journal of Finance and Banking, 1(2), 52–59.

Uyar, A.; Gungormus, A.H; Kuzey, C. (2017). Impact of the accounting information system on corporate governance: evidence from Turkish non-listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9–27.

Xu, H. (2015). What are the Most Important Factors for Accounting Information Quality and Their Impact on AIS Data Quality Outcomes?. Journal of Data and Information Quality, 5(4).




DOI: https://doi.org/10.37403/mjm.v7i2.372

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Maker: Jurnal Manajemen

Maker: Jurnal Manajemen is Indexed By:

            

              

 

Publisher:

PROGRAM STUDI MANAJEMEN

Sekolah Tinggi Ilmu Ekonomi (STIE) SULTAN AGUNG
Jl. Surabaya No. 19 Pematangsiantar 21118, Sumatera Utara
E-mail: maker@stiesultanagung.ac.id

OAlogo

 Creative Commons License

Maker: Jurnal Manajemen by The Department of Management STIE Sultan Agung is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.