Suchergebnisse

The successful implementation of accrual-based GovernmentAccounting Standard is a veryimportant thing that will have an impact on performance accountability of government agencies, thenit is necessary for the identification of the factors that can support the successful implementation ofaccrual-based GovernmentAccounting Standard and accountability performance of government agen-cies. This study aims to provide empirical evidence that the human resources, internal control systemand information technology are all factors that affect the readiness of accrual-based Government Ac-counting Standard application and accountability performance of government agencies. This researchwas conducted at 37 working units Dompu. The population in this study is the scope of local govern-ment civil servants Dompu. The sampling technique used was disproportionate stratified random sam-pling. Analysis of the data used is Structural Equation Modeling (SEM) based variants or commonlycalled the soft modeling, using analytical tools Partial Least Square (PLS). The results showed that thehuman influence on the readiness of the implementation of accrual-based Governmet Accounting Stan-dards, Information Technology affect the readiness of the implementation of accrual-based GovernmetAccounting Standards, and Readiness application of accrual-based Governmet Accounting Standardsaffect the performance accountability of government agencies, while human resource has no effect onperformance accountability of government agencies, internal control system has no effect on perfor-mance accountability of government agencies, and Information Technology does not affect the perfor-mance accountability of government agencies.Keywords:government accounting standards, accrual basis, local government, financial statements,performance accountability of government agencies.

The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords:Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud. ; The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords:Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.

The study aims to prove empirically the effect of the implementation of SIMDA on the quality of LKPD, the influence of the performance of regional government officials on the quality LKPD, and the SAP on the quality of LKPD. Sources of data in the study used a questionnaire distributed to 32 ODP s in Central Lombok Regency. The results of (H1) and (H2) for the implementation of SIMDA (X1) and (X2) indicate that the variable implementation of SIMDA has a significant effect on the quality of LKPD and a positive t-value indicates that the implementation of SIMDA has a relationship in line with the quality of LKPD. As well as the results of research from the testing of the third hypothesis (H3) for the variable application of SAP (X3) shows that the application of SAP does not have a significant effect on the quality of LKPD and t-value positively indicates that the application of SAP has a relationship which is in line with the quality of LKPD. Keywords: Implementation of SIMDA, Performance of Local Government Apparatus, Application of SAP, Quality of LKPD ; Penelitian bertujuan untuk membuktikan secara empiris pengaruh implementasi SIMDA terhadap kualitas LKPD, pengaruh kinerja aparatur pemerintah daerah terhadap kualitas LKPD, dan pengaruh penerapan SAP terhadap kualitas LKPD. Sumber data pada penelitian menggunakan kuesioner yang disebar pada 32 OPD di Kabupaten Lombok Tengah. Hasil penelitian dari H1 Dan H2 untuk variabel implementasi SIMDA (X1) dan (X2) menunjukkan bahwa variabel implementasi SIMDA berpengaruh secara signifikan terhadap kualitas LKPD dan nilai thitung positif menunjukkan bahwa implementasi SIMDA memiliki hubungan yang searah dengan kualitas LKPD. Serta hasil penelitian LKPD itian dari pengujian hipotesis ketiga (H3) untuk variabel penerapan SAP (X3) menunjukkan bahwa variabel penerapan SAP tidak memiliki pengaruh secara signifikan terhadap kualitas LKPD dan nilai thitung positif menunjukkan bahwa penerapan SAP memiliki hubungan yang searah dengan kualitas LKPD. Kata kunci: Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah, Penerapan SAP, Kualitas LKPD

This studyaimed to analyze the influence of the quality of human resources, utilization ofinformation technology, accounting internal control, and financial over sight of there liability oftheregion's financial statement presentation area onthe SKPD East Lombok regency government. Datais collected using a question naire. Analysis to olusedis multiple linear regression with SPSS 16. Thepopulation in this study is SKPD locatedin East Lombok to taling 30 SKPD and each SKPD representedby three members, namely the secretary/head of division, head of the division of finance, and treasurerasrespondents. The results showed that the variable quality of human resources, information technologyutilization, internal control accounting and financial control regions positive effect on there liability offinancial statement presentation SKPD East Lombok regency government. Implications of the study theoretically usability stand point of financial reporting quality information, this research may provide insight into the decision use fulness so as to provide an explanatory theory on the concept of thinkingabout the importance of the quality of the resulting financial statements are implicated in increasing thefinancial accountability of the government. Such understandingis required so that the data presentedin the financial statements to be useful and used as best as possiblef or the user stomaking the rightdecision.Keywords:human resource qualities, information technology utilization, the controlling intern accountancy,local financial monitoring, reliability

This study aimed to examine the influence of the variables of knowledge, experience, profes-sional skepticism, and intuition government's internal auditor on the ability to detect non-compliance.Research carried out on all of the government's internal auditors who are at NTB Provincial Inspec-torate and the District/City in Lombok Island in 2015 with a number of 124 from 130 people auditors ofthe auditors that serve as a sample. The results showed that the ability of the government's internalauditor is influenced by experience, professional skepticism, and intuition auditor. While the auditor'sknowledge which is defined as the level of education and formal and non-formal training does not affectthe auditor's ability to detect non-compliance. This is because the formal education degree (S-1) is aformal requirement for a candidate to serve as auditor, other than that there is no specification ofspecial education requirements, the latter because of the difficulty of an auditor to keep abreast ofcontinuing education and training due to lack of budget and lack of training participants quota oftraining institutions. The implications of this research contributed to the development of science in thefield of public sector audit as a form of adoption agency theory, provide input for the Provincial Inspec-torate and district/city to improve the competence of auditors, and contribute to the Regional Govern-ment in formulating policies related to supervision over the Regional Government.Keywords: knowledge, experience, professional skepticism, intuition government's internal auditor

This study aimed to examine the effect of apparatus competencies, utilization of informationtechnology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government. As well as to examine the effect of time pressure as moderating therelationship of independent variables on the reliability of financial reporting information. The popula-tion in this study are all Unit Ministry/Agency in the payment area of KPPN Mataram. Samples weretaken using a technique Slovin at the level of error rate by 10% and distributed through a purposivesampling with criteria work units which has the largest budget ceiling. Data obtained by distributingquestionnaires to 76 respondents who are officials/officers directly responsible for the preparation offinancial statements work units or with positions as arranger financial statements. Analysis of datausing Moderated Regression Analysis (MRA). The results showed that the apparatus competencies,utilization of information technology, and implementation SAP of accrual basis has a positive effect onthe reliability of financial reporting information. The higher apparatus competencies, utilization ofinformation technology and implementation SAP of accrual basis, the higher the information reliabilitylevel of government financial statements. While time pressure only moderate the relationship betweenthe implementation SAP of accrual basis with the reliability of financial reporting information. Mean-while time pressure can't moderate the relationship between the apparatus competencies and the utili-zation of information technology to the reliability of financial reporting information.Keywords:reliability information, competence, information technology, accrual basis, time pressure

This study aims to analyze the effect of knowledge, experience, professional skepticism, and intuition of government internal supervisors in detecting fraud at the NTB Provincial Inspectorate. Respondents from this study as many as 49 people who have functional positions. The technique of collecting data is by using a questionnaire and collecting data by using the census method. The data analysis technique used multiple regression analysis. The results showed that professional experience and skepticism had a significant positive effect on Fraud Detection. Meanwhile, knowledge and intuition have a negative effect on Fraud Detection. The theoretical implication of this research is to strengthen the results of previous studies that knowledge, experience, professional skepticism and intuition have an influence on fraud detection. The practical implications of this research are useful as a means to provide information or references for auditors, especially those who have an auditor's functional position. Meanwhile, the implications of research policies can be used as benchmarks and evaluations related to fraud detection in improving the quality and performance of auditors as government internal supervisors. Keywords :Knowledge; Experience; Profesionalisme Skepticism; Intuition; Fraud Detection. ; This study aims to analyze the effect of knowledge, experience, professional skepticism, and intuition of government internal supervisors in detecting fraud at the NTB Provincial Inspectorate. Respondents from this study as many as 49 people who have functional positions. The technique of collecting data is by using a questionnaire and collecting data by using the census method. The data analysis technique used multiple regression analysis. The results showed that professional experience and skepticism had a significant positive effect on Fraud Detection. Meanwhile, knowledge and intuition have a negative effect on Fraud Detection. The theoretical implication of this research is to strengthen the results of previous studies that knowledge, experience, professional skepticism and intuition have an influence on fraud detection. The practical implications of this research are useful as a means to provide information or references for auditors, especially those who have an auditor's functional position. Meanwhile, the implications of research policies can be used as benchmarks and evaluations related to fraud detection in improving the quality and performance of auditors as government internal supervisors. Keywords :Knowledge; Experience; Profesionalisme Skepticism; Intuition; Fraud Detection.

The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system. Keywords:Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System. ; The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system. Keywords:Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System.

The purpose of this study is to analyze and to obtain empirical evidence concerning the influence of time budget pressure, the complexity of the audit, and the auditor's professional skepticism on the quality of examination results of the Inspectorate Local Government in Lombok Island. The number of population in this study is 125 respondents, contain of the auditors and the local governmentsupervisor of the Inspectorate Local Government in Lombok Island, while the number of respondents are 106. Before the hypothesis test, firstly the validity and reliability test is applied, and followed with the classical assumption test and multiple linear regression analysis. The result of this study shows that timebudget pressure, the complexity of the audit, and the auditor's professional skepticism give positive influence on the quality of the examination results of the Inspectorate Local Government in Lombok Island. Partially complexity of the audit and the auditor's professional skepticism gives positive influence significantly, whereas time budget pressure has no significant influence. This is caused by theallocation of working hours on overtime hours can be done by the auditor, the auditor's division of labor based on a fixed object and repeat inspection every year, the inspection team flexibility in audit work program within the budget allotted time, the auditor that the majority of respondents have more than 6 years of experience in the audit, the auditors step of career already arranged in a neat andprofessional education and ongoing training of auditors in the demands of his profession.Keywords: time budget pressure, complexity of the audit, the auditor's professional skepticism, the quality of examination results

This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative Body and Section Head in the Village office. Data collection was carried out by means of a questionnaire. The data analysis technique used multiple regression analysis. The results showed that Human Resource Competence and Accounting Reporting System had a negative effect on the Accountability of Village Government Performance. Meanwhile, Accounting Control and Organizational Culture have a positive effect on the Accountability of Village Government Performance. Keywords:HR Competencies; Accounting Controls; Accounting Reporting System; Organizational Culture; Accountability Of Local Government Performance. ; This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative Body and Section Head in the Village office. Data collection was carried out by means of a questionnaire. The data analysis technique used multiple regression analysis. The results showed that Human Resource Competence and Accounting Reporting System had a negative effect on the Accountability of Village Government Performance. Meanwhile, Accounting Control and Organizational Culture have a positive effect on the Accountability of Village Government Performance. Keywords:HR Competencies; Accounting Controls; Accounting Reporting System; Organizational Culture; Accountability Of Local Government Performance.