Published: 2024-02-01

Determinan Kualitas Laporan Keuangan Daerah Kabupaten Musi Banyuasin

DOI: Not available

Diah Meilani, Bainil Yulina, Anggeraini Oktarida
  • Diah Meilani: Politeknik Negeri Sriwijaya ROR
  • Bainil Yulina: Politeknik Negeri Sriwijaya ROR
  • Anggeraini Oktarida: Politeknik Negeri Sriwijaya ROR
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Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi laporan keuangan Kabupaten Musi Banyuasin. Faktor-faktor tersebut adalah Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Intern, Kapasitas Sumber Daya Manusia, dan Penerapan Sistem Informasi Manajemen Keuangan Daerah (SIMDA) Keuangan. Teknik pengumpulan data dengan menggunakan Purposive sampling. Peneliti menentukan sampel dengan kriteria yaitu kepala bagian atau sub bagian keuangan, dan staff penatausahaan keuangan. Dimana populasi terdiri dari 30 OPD di kabupaten Musi Banyuasin, dan sampelnya adalah 3 pegawai dari masing-masing OPD sesuai dengan kriteria. Peneliti menggunakan alat analisis regresi linier berganda dengan SPSS versi 25. Berdasarkan hasil penelitian ini Sistem Akuntansi Keuangan Daerah (SAKD) berpengaruh secara parsial terhadap kualitas pelaporan keuangan daerah di Kabupaten Musi Banyuasin, Sistem Pengendalian Intern secara parsial berpengaruh terhadap kualitas laporan keuangan kabupaten Musi Banyuasin, Kapasitas Sumber Daya Manusia berpengaruh secara parsial terhadap kualitas laporan keuangan daerah kabupaten Musi Banyuasin, Penerapan Sistem Informasi Manajemen Daerah (SIMDA) berpengaruh secara parsial terhadap kualitas Laporan Keuangan Daerah Kabupaten Musi Banyuasin, Sistem Akuntansi Keuangan Daerah (SAKD), Sistem Pengendalian Intern, Kapasitas Manusia,dan penerapan Sistem Informasi Manajemen Keuangan Daerah (SIMDA) secara simultan terhadap kualitas laporan keuangan daerah Kabupaten Musi Banyuasin.

Keywords

Kualitas Laporan Keuangan, Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Intern, Kapasitas Sumber Daya Manusia, SIMDA Keuangan.

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How to Cite

Meilani, D., Yulina, B. ., & Oktarida, A. . (2024). Determinan Kualitas Laporan Keuangan Daerah Kabupaten Musi Banyuasin. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(1), 8-21. https://journal.lembagakita.com/jemsi/article/view/1786
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 1 (2024)

  • Section: Articles

  • Published: 2024-02-01

  • License: CC BY 4.0

  • Copyright: © 2024 Authors

  • DOI: Not available

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