Kepribadian Ihsan dan Faktor yang mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah

Nadia Elsa Ariani; Arif Afendi

doi:10.31961/ijaaf.v4i1.14568

Authors

Nadia Elsa Ariani Universitas Islam Negeri Walisongo
Arif Afendi UIN Walisongo

DOI:

https://doi.org/10.31961/ijaaf.v4i1.14568

Keywords:

Financial Reports, Ihsan’s Personality, Internal Control, Work Evironment

Abstract

Financial statements are made as a form of accountability for regional financial management to the general public and also the parties concerned. The preparation of these financial statements is a form of accountability, namely as reporting in realizing organizational goals. Good financial statements certainly meet the normative requirements of financial statement quality. The financial statements of the Local Government of Jepara Regency have received an unqualified opinion eleven times in a row. However, the opinion obtained still receives additional notes, in the sense that this fair opinion without exclusion is accompanied by a special explanatory note as material for improvement in the financial statements of the Regional Government in the future. This study was conducted to examine the influence of ihsan personality, work environment, and partial internal control on the quality of financial statements of the Local Government of Jepara Regency, Central Java. The population in this study is 65 institutions in Government Organizations that perform accounting and finance functions on. The samples used are 22 Sections which include 17 Government institutions and 5 agencies. The method in this study uses quantitative methods with descriptive analysis techniques and multiple linear regression analysis as well as sampling with non-probability sampling techniques with purposive sampling. The results of this study explain that ihsan's personality has a positive effect on the quality of financial statements. Furthermore, the work environment does not have a positive effect on the quality of financial statements, and the last internal control is obtained to have a positive effect on the quality of financial statements at the Jepara Local Government Organization. This research contribution provides recommendations to local governments to improve transparency, accountability, and integrity in the preparation of financial statements. In addition, this study can also provide new insights for researchers and practitioners in the field of government accounting to pay more attention to aspects of individual personality in an effort to improve the quality of financial statements

Downloads

Download data is not yet available.

References

Andriani, P., Suarsa, A., & Yuniati. (2019). “Pengaruh Pengendalian Internal terhadap Kualitas Laporan Keuangan pada PDAM Tirtawening Kota Bandung.” Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi, 1(3): 26–41.

Erlina, Omar Sakti Rambe, & Rasdianto. (2015). Akuntansi Keuangan Daerah Berbasis Akrual Berdasarkan PP No.71 Tahun 2010 dan Permendagri No.64 Tahun 2013. 2nd ed. eds. Erlina, Omar sakti Rambe, and Rasdianto. Jakarta: Salemba Empat.

Farida, Umi, & Sri Hartono. (2015). Manajemen Sumber Daya Manusia II. Ponorogo: Umpo Press.

Faud, M. Ramli. (2015). Pengantar Akuntansi Keuangan Daerah. Bogor: Ghalia Indonesia.

Gailea, Ningsri Yanti, Greis M. Sendow, & Yantje Uhing. (2018). “Pengaruh Budaya Kerja, Kepribadian dan Self-Esteem terhadap Kinerja Karyawan pada Dinas Energi dan Sumber Daya Mineral Daerah Provinsi Sulawesi Utara.” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi, 6, 2050.

Hoesada, J. (2016). Bunga Rampai Akuntansi Pemerintahan. Jakarta: Salemba Empat.

Mc Entee, Joe, & Pribadi Asih. (2015). “Pengaruh Kepribadian dan Stress Kerja terhadap Kinerja Pegawai Sekolah Tinggi Penerbangan Indonesia Curug Tanggerang.” Jurnal Ilmiah Aviasi Langit Biru, 10(1): 45.

Mujib, A. (2017). Teori Kepribadian Perspektif Psikologi Islam. Depok: Rajawali Pers.

Mulyati, N.S., Faridah, E. & Prawiranegara, B. (2019). “Pengaruh Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan.” Jurnal Akuntapedi, 1(1), 60-71.

Muzahid, Mukhlisul. (2014). “Pengaruh Tingkat Pendidikan, Kualitas Pelatihan, dan Lama Pengalaman Kerja terhadap Kualitas Laporan Keuangan SKPD di Kabupaten Aceh Utara.” Jurnal Akuntansi, 2, 180.

Sailana, Benyamin Yosep. (2019). “Pengaruh Lingkungan Kerja terhadap Kepatuhan Penyusunan Laporan Keuangan dengan Locus of Control Sebagai Variabel Mediasi.” Tesis. Sekolah Tinggi Ilmu Ekonomi Yogyakarta.

Silana, B. Y. (2019). Pengaruh Lingkungan Kerja terhadap Kepatuhan Penyusunan Laporan Keuangan dengan Locus Of Control Sebagai Variabel Mediasi (Studi Kasus: Satuan Kerja Perangkat Daerah di Kabupaten Timor Tengah Selatan, Provinsi Nusa Tenggara Timur). Tesis. Sekolah Tinggi Ilmu Ekonomi Yogyakarta.

Triswati, Susan. (2019). “Pengaruh Latar Belakang Pengendalian Kepribadian Ihsan dan Pengendalian Internal terhadap Kualitas Laporan Keuangan.” Skripsi. UIN Walisongo Semarang.

UU Nomor 9 Tahun 2015 tentang Perubahan Kedua Atas UU Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.

Wardani, R. N. (2014). Pengaruh Tingkat Pendidikan, Pengalaman Kerja, dan Pengendalian Internal terhadap Kualitas Laporan Keuangan Pada Kantor Kementerian Agama Kota Makassar. Skripsi. Fakultas Ekonomi dan Bisnis Islam, Universitas UIN Alaudin Makassar.

Wardani, Winda Dwi, and Norsain. (2020). “Pengaruh Pengetahuan Akuntansi dan Kepribadian Pegawai terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sumenep.” Journal of Accounting and Financial Issue (JAFIS), 1(2), 7-14.

Wicaksono, Naufal Hakim. (2019). “Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Motivasi, dan Lingkungan Kerja terhadap Kualitas Laporan Keuangan.” Skripsi. Universitas Muhammadiyah Yogyakarta.

Wijaya, Hendry. (2017). “Pengaruh Lingkungan Kerja terhadap Kinerja Pegawai pada Instansi Pemerintahan Daerah Kabupaten Musi Banyuasin.” Jurnal Ecoment Global, 2(1), 40-50.