The Effect Of The Implementation Of The Regional Financial Management Information System (Sipkd), The Government's Internal Control System (Spip) And The Role Of Internal Auditors On The Quality Of The Finansial Statements Of The Binjai City Goverment
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Jul 14, 2022
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Quality of Financial Statements, Regional Financial Management Information System (SIPKD), Government Internal Control System (SPIP), The Role of Internal Auditors
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Computer Science
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Abstract
The objective of this study was to analyze and determine the effect of the implementation of the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System and the Role of Internal Auditors on the Quality of Financial Statements of the Binjai City Government. The type of research used is causal research. The population in this study was SKPD employees of the Binjai City district Goverment which amounted to 124 employees from 42 SKPD. The research data was obtained from questionnaire (primary). The data analysis method used is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study show that the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System (SPIP) and the Role of Government Internal Auditors each have a significant positive effect on the Quality of The Financial Statements of the Binjai City Government. This means that if the Financial Management Information System, internal control system and the role of internal auditors are improved, it will improve the quality of financial statements.
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Harahap, W., Erlina and Keulana Erwin (2022) “The Effect Of The Implementation Of The Regional Financial Management Information System (Sipkd), The Government’s Internal Control System (Spip) And The Role Of Internal Auditors On The Quality Of The Finansial Statements Of The Binjai City Goverment”, Jurnal Mantik, 6(2), pp. 1721-1727. doi: 10.35335/mantik.v6i2.2613.
References
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[3] Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Asian Journal of Accounting Research, 3(1), 123–138. https://doi.org/10.1108/AJAR-07-2018-0019
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[5] Akbar, Y. R., & Mar’aini. (2020). Implementation Of Regional Financial Manajement Information System Using The Technology Acceptance Model (TAM) Approach To Quality Of Riau Provincial Financial Statements. Jurnal Ilmiah Akuntansi, 4(1), 92–101. https://doi.org/10.17605/OSF.IO/5PEZC
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[8] Darwis, H., & Meliana. (2020). The Effect of Information Technology Utilization and Internal Control System on the Quality of Keuangan Reports. Journal of Economics, Accounting And Management Multiparadigma, 1(April), 76–87. http://ejournal.unkhair.ac.id/index.php/jeamm/issue/view/245
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[11] Devi, P. C., Aabubakar, E., & Erwin, K. (2018). An Analysis On The Factors Which Influence Financial Statement Quality Of Skpd (Regional Work Unit) At The Binjai Municipal Administration With Organizational Commitment As Moderating Variable. International Journal of Public Budgeting, Accounting and Finance (IJPBAF), 1(1). http://ijpbaf.net/index.php/ijpbaf/article/view/19
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[14] Erfiansyah, E., & Kurnia, I. (2018). Peranan Auditor Internal Terhadap Kualitas Pelaporan Keuangan (Survei Pada Bank Perkreditan Rakyat Di Kota Bandung, Kabupaten. Bandung, Dan Kabupaten. Bandung Barat). Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 2(2), 144–160.
[15] Faishol, A. (2016). Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan ( Studi Kasus Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Lamongan ). ISSN, I(3), 205–212.
[16] Fathia, N., Tanjung, A. R., & Indrawati, N. (2020). The Effect of the Implementation of the Government's Internal Control System, the Use of Information Technology, and the Competence of Human Resources on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable (Case Study of Government Organizations Da. Pekbis Journal, 12(1), 39–54.
[17] Fazlurahman, F., Afiah, N. N., & Yudianto, I. (2021). Pengaruh Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Penatausahaan Aset Tetap Sebagai Variabel Intervening ( Studi pada BPKA Kota Bandung ). Jurnal Krisna, 12(2), 250–265. https://doi.org/10.22225/kr.11.2.1154.190-196
[18] Febri S, D., Rahayu, S., & Wiralestari. (2019). The Effect of SAP Implementation, HR Competence and SPIP on the Quality of Local Government Financial Statements with Accountability as an Intervening Variable (Empirical Study in Jambi City). Journal of Accounting & Finance, 4(3), 38–52. https://doi.org/10.22437/jaku.v4i3.8136
[19] Fitriyanah. (2007). The Effect of Regional Financial Management Information Systems and the Application of Performance-Based Budgets on Local Government Performance (Case Study on Agency Employees in BPKAD Karawang Regency). Indonesian Computer University.
[20] Ghozali, I. (2011). Structural Equation Modeling Alternative Methods With Partial Least Square (PLS) (3rd Edition). Diponegoro University.
[21] Fitriyanah. (2007). The Effect of Regional Financial Management Information Systems and the Application of Performance-Based Budgets on Local Government Performance (Case Study on Agency Employees in BPKAD Karawang Regency). Indonesian Computer University.
[22] Ghozali, I. (2011). Structural Equation Modeling Alternative Methods With Partial Least Square (PLS) (3rd Edition). Diponegoro University.
[23] Herawati, T. (2017). The Effect of the Internal Control System on the Quality of Financial Statements (Survey on the Organization of Regional Apparatus of the Cianjur Regional Government). Journal of ATTITUDE (Information Systems, Finance, Auditing And Taxation), 2(1), 49. https://doi.org/10.32897/jsikap.v2i1.64
[24] Indrayani, K. D., & Widiastuti, H. (2020). The Effect of the Implementation of the Local Government Financial Accounting System and the Internal Control System on the Quality of Local Government Financial Statements with The Competence of Human Resources as a Moderation Variable (Empirical Study on the Warka Work Unit. Indonesian Accounting and Business Review, 4(1), 1–16. https://doi.org/10.18196/rab.040148
[25] Irafah, S., Sari, E. N., & Muhyarsyah. (2020). The Effect of Human Resource Competence, the Role of Internal Audit, and the Success of the Implementation of Regional Financial Information Systems on the Quality of Financial Statements. JOURNAL OF ACCOUNTING AND FINANCE RESEARCH, 8(71), 337–348.
[26] Khairunnas, Erawati, T., & Primastiwi, A. (2021). Influence of Regional Financial Management Information System (Sipkd), Internal Control, Human Resources Competence and Good Governance on the Quality of Regional Financial Statements. Journal of Accounting Science, 3(2).
[27] Kurniawan, A. R. (2018). Pengaruh Karakteristik Aparat Pengawasan Intern Pemerintah (Apip) Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Akuntansi, 6. http://ejournal.unp.ac.id/students/index.php/akt/article/view/2959
[28] Kurniawan, I. S. (2016a). Determinan Kualitas Laporan Keuangan Pemerintah Daerah. Kinerja?: Jurnal Ekonomi Dan Manajemen, 13(1). www.bpk.go.id
[29] Lestari, S. F., & Hastuti. (2020). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Informasi Pengelolaan Keuangan Daerah, dan Peran Audit Internal terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Jawa Barat. Prosiding The 11th Industrial Research Workshop and National Seminar, 11(71), 1–8. https://doi.org/https://doi.org/10.35313/irwns.v11i1.2128
[30] Lintong, D. N., Saerang, D. P. E., & Ilat, V. (2017). Pengaruh Implementasi Sistem Akuntansi, Pengelolaan Keuangan Daerah Dan Pengawasan Internal Terhadap Kinerja Pemerintah Kota Kotamobagu. Jurnal Accountability, 06, 118–127.
[31] Lumongga. (2017). The Effect of the Government's Internal Control System on the Quality of Financial Statements of the Medan City Regional Government. University of North Sumatra.
[32] Mahaputra, I. P. U. R., & Putra, W. (2014). Analysis of Factors Affecting the Quality of Local Government Financial Reporting Information. Journal of Accounting at Udayana University, 10(1), 230–244. https://doi.org/10.37932/ja.v10i1.294
[33] Ngguna, R., Muliati, & Saleh, F. M. (2017). The Effect of Apparatus Competence, Utilization of Financial Information Systems and the Role of Internal Audit on the Quality of Financial Statements of the Palu City Regional Government. EJurnal Katalogis, 5(71), 34–42.
[34] Shah, R. M., Atmaja, A., & March, S. (2015). Audit Analysis of BPK RI Related to SPI Weaknesses, Findings of Non-Compliance and State Losses. Journal of Anti-Corruption, 1, 81–110.
[35] Ugun, A. (2010). The Effect of Regional Financial Information Systems on the Quality of Financial Statements and Their Implications for Accountability for the Performance of Government Agencies. In Statewide Agricultural Land Use Baseline 2015 (Vol. 1).
[36] Wardani, M. K. (2017). The Effectiveness of Internal Control System and Role of Internal Audit Local Goverment Performance. Journal Of International Conference Proceedings, 114–124.
[37] Widayanti, Y. (2019). The Effect of The Implementation of Regional Financial Management Information Systems, Utilization of Technology and Internal Control on the Quality of Local Government Financial Statements. State Islamic Institute.
[38] Wulandari, P., Kennedy, & Savitri, E. (2014). The Effect of Human Resource Quality, Internal Control, and Information Technology on the Reliability of Financial Statements in the Riau Province SKPD. JOM FEKON, 1(2), 1–15.
[2] Adhitama, P. P., Suratno, & Supriyadi, E. (2019). Determinant Analysis of Information Quality of Local Government Financial Statements With Internal Control System as a Moderation Variable. Journal of Economics ,Business And Management, 3(3), 1–15.
[3] Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Asian Journal of Accounting Research, 3(1), 123–138. https://doi.org/10.1108/AJAR-07-2018-0019
[4] Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
[5] Akbar, Y. R., & Mar’aini. (2020). Implementation Of Regional Financial Manajement Information System Using The Technology Acceptance Model (TAM) Approach To Quality Of Riau Provincial Financial Statements. Jurnal Ilmiah Akuntansi, 4(1), 92–101. https://doi.org/10.17605/OSF.IO/5PEZC
[6] Askikarno, C. (2019). The Effect of the Internal Control System on the Quality of Local Government Financial Statements (Case Study at the Mamasa District Public Works and Spatial Planning Office). In Scientific Journal of Accounting and Business (Vol. 4, Issue 2). http://journal.undiknas.ac.id/index.php/akuntansi
[7] Ayu, P., Dewi, R., Sri, N. P., & Mimba, H. (n.d.). PENGARUH EFEKTIVITAS PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) PADA KUALITAS LAPORAN KEUANGAN. www.djkd.kemendagri.go.id
[8] Darwis, H., & Meliana. (2020). The Effect of Information Technology Utilization and Internal Control System on the Quality of Keuangan Reports. Journal of Economics, Accounting And Management Multiparadigma, 1(April), 76–87. http://ejournal.unkhair.ac.id/index.php/jeamm/issue/view/245
[9] Defitri, S. Y. (2018). Pengaruh Regional Financial Management and Regional Financial Accounting System Towards the Quality of Local Government Financial Statements. Benefita Journal, 3(1). https://doi.org/10.22216/jbe.v2i3.2376
[10] Desintha Putri, I., Rahayu, S., & Nurbaiti, A. (2017). The Influence Of Quality Of Human Resources, Tunderstanding Of Accrual Based Accounting Regulations, Internal Control System And Implementation Of Regional Management Financial System Toward The Quality Of Financial Reporting. E-Proceeding Of Management, 4(2), 1732.
[11] Devi, P. C., Aabubakar, E., & Erwin, K. (2018). An Analysis On The Factors Which Influence Financial Statement Quality Of Skpd (Regional Work Unit) At The Binjai Municipal Administration With Organizational Commitment As Moderating Variable. International Journal of Public Budgeting, Accounting and Finance (IJPBAF), 1(1). http://ijpbaf.net/index.php/ijpbaf/article/view/19
[12] Erlina, Rasdianto, & Rambe, O. S. (2015). Accrual-Based Regional Financial Accounting (Salemba Empat (ed.); First).
[13] Erawati, T., Primastiwi, A., & Khairunnas. (2021). Pengaruh Sistem Informasi Pengelolaan Keuangan Daerah ( Sipkd ), Pengendalian Intern , Kompetensi Sumber Daya Manusia Dan Good Governance. Jurnal Ilmu Akuntansi, 3, 483–497.
[14] Erfiansyah, E., & Kurnia, I. (2018). Peranan Auditor Internal Terhadap Kualitas Pelaporan Keuangan (Survei Pada Bank Perkreditan Rakyat Di Kota Bandung, Kabupaten. Bandung, Dan Kabupaten. Bandung Barat). Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi, 2(2), 144–160.
[15] Faishol, A. (2016). Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan ( Studi Kasus Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Lamongan ). ISSN, I(3), 205–212.
[16] Fathia, N., Tanjung, A. R., & Indrawati, N. (2020). The Effect of the Implementation of the Government's Internal Control System, the Use of Information Technology, and the Competence of Human Resources on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable (Case Study of Government Organizations Da. Pekbis Journal, 12(1), 39–54.
[17] Fazlurahman, F., Afiah, N. N., & Yudianto, I. (2021). Pengaruh Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Penatausahaan Aset Tetap Sebagai Variabel Intervening ( Studi pada BPKA Kota Bandung ). Jurnal Krisna, 12(2), 250–265. https://doi.org/10.22225/kr.11.2.1154.190-196
[18] Febri S, D., Rahayu, S., & Wiralestari. (2019). The Effect of SAP Implementation, HR Competence and SPIP on the Quality of Local Government Financial Statements with Accountability as an Intervening Variable (Empirical Study in Jambi City). Journal of Accounting & Finance, 4(3), 38–52. https://doi.org/10.22437/jaku.v4i3.8136
[19] Fitriyanah. (2007). The Effect of Regional Financial Management Information Systems and the Application of Performance-Based Budgets on Local Government Performance (Case Study on Agency Employees in BPKAD Karawang Regency). Indonesian Computer University.
[20] Ghozali, I. (2011). Structural Equation Modeling Alternative Methods With Partial Least Square (PLS) (3rd Edition). Diponegoro University.
[21] Fitriyanah. (2007). The Effect of Regional Financial Management Information Systems and the Application of Performance-Based Budgets on Local Government Performance (Case Study on Agency Employees in BPKAD Karawang Regency). Indonesian Computer University.
[22] Ghozali, I. (2011). Structural Equation Modeling Alternative Methods With Partial Least Square (PLS) (3rd Edition). Diponegoro University.
[23] Herawati, T. (2017). The Effect of the Internal Control System on the Quality of Financial Statements (Survey on the Organization of Regional Apparatus of the Cianjur Regional Government). Journal of ATTITUDE (Information Systems, Finance, Auditing And Taxation), 2(1), 49. https://doi.org/10.32897/jsikap.v2i1.64
[24] Indrayani, K. D., & Widiastuti, H. (2020). The Effect of the Implementation of the Local Government Financial Accounting System and the Internal Control System on the Quality of Local Government Financial Statements with The Competence of Human Resources as a Moderation Variable (Empirical Study on the Warka Work Unit. Indonesian Accounting and Business Review, 4(1), 1–16. https://doi.org/10.18196/rab.040148
[25] Irafah, S., Sari, E. N., & Muhyarsyah. (2020). The Effect of Human Resource Competence, the Role of Internal Audit, and the Success of the Implementation of Regional Financial Information Systems on the Quality of Financial Statements. JOURNAL OF ACCOUNTING AND FINANCE RESEARCH, 8(71), 337–348.
[26] Khairunnas, Erawati, T., & Primastiwi, A. (2021). Influence of Regional Financial Management Information System (Sipkd), Internal Control, Human Resources Competence and Good Governance on the Quality of Regional Financial Statements. Journal of Accounting Science, 3(2).
[27] Kurniawan, A. R. (2018). Pengaruh Karakteristik Aparat Pengawasan Intern Pemerintah (Apip) Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Akuntansi, 6. http://ejournal.unp.ac.id/students/index.php/akt/article/view/2959
[28] Kurniawan, I. S. (2016a). Determinan Kualitas Laporan Keuangan Pemerintah Daerah. Kinerja?: Jurnal Ekonomi Dan Manajemen, 13(1). www.bpk.go.id
[29] Lestari, S. F., & Hastuti. (2020). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Informasi Pengelolaan Keuangan Daerah, dan Peran Audit Internal terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Jawa Barat. Prosiding The 11th Industrial Research Workshop and National Seminar, 11(71), 1–8. https://doi.org/https://doi.org/10.35313/irwns.v11i1.2128
[30] Lintong, D. N., Saerang, D. P. E., & Ilat, V. (2017). Pengaruh Implementasi Sistem Akuntansi, Pengelolaan Keuangan Daerah Dan Pengawasan Internal Terhadap Kinerja Pemerintah Kota Kotamobagu. Jurnal Accountability, 06, 118–127.
[31] Lumongga. (2017). The Effect of the Government's Internal Control System on the Quality of Financial Statements of the Medan City Regional Government. University of North Sumatra.
[32] Mahaputra, I. P. U. R., & Putra, W. (2014). Analysis of Factors Affecting the Quality of Local Government Financial Reporting Information. Journal of Accounting at Udayana University, 10(1), 230–244. https://doi.org/10.37932/ja.v10i1.294
[33] Ngguna, R., Muliati, & Saleh, F. M. (2017). The Effect of Apparatus Competence, Utilization of Financial Information Systems and the Role of Internal Audit on the Quality of Financial Statements of the Palu City Regional Government. EJurnal Katalogis, 5(71), 34–42.
[34] Shah, R. M., Atmaja, A., & March, S. (2015). Audit Analysis of BPK RI Related to SPI Weaknesses, Findings of Non-Compliance and State Losses. Journal of Anti-Corruption, 1, 81–110.
[35] Ugun, A. (2010). The Effect of Regional Financial Information Systems on the Quality of Financial Statements and Their Implications for Accountability for the Performance of Government Agencies. In Statewide Agricultural Land Use Baseline 2015 (Vol. 1).
[36] Wardani, M. K. (2017). The Effectiveness of Internal Control System and Role of Internal Audit Local Goverment Performance. Journal Of International Conference Proceedings, 114–124.
[37] Widayanti, Y. (2019). The Effect of The Implementation of Regional Financial Management Information Systems, Utilization of Technology and Internal Control on the Quality of Local Government Financial Statements. State Islamic Institute.
[38] Wulandari, P., Kennedy, & Savitri, E. (2014). The Effect of Human Resource Quality, Internal Control, and Information Technology on the Reliability of Financial Statements in the Riau Province SKPD. JOM FEKON, 1(2), 1–15.
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