The Effect of Internal Control and SIPD Utilization on Financial Manager Per-formance through Financial Statement Quality (A Study at BPKD District Ban-taeng )
Keywords:
Internal Control, SIPD Utilization, Financial Statement Quality, Finan-cial Manager Performance
Abstract
This study aims to analyze the effect of internal control and SIPD utilization on the quality of financial statements, and its impact on the performance of financial managers at BPKD Kabupaten Bantaeng . Additionally, this research explores the indirect effect of internal control and SIPD utilization on financial manager performance through financial statement quality. The research employs a quantitative approach with a population consisting of all employees of BPKD Kabupaten Bantaeng . The sampling technique used is saturated sampling, with a sample size of 110 employees. Data was collected through questionnaires and analyzed using path analysis techniques. The findings indicate that: (1) Internal control has a positive and significant effect on the quality of financial statements; (2) SIPD utilization has a positive and significant effect on the quality of financial statements; (3) Internal control has a positive and significant effect on financial manager performance; (4) SIPD utilization has a positive and significant effect on financial manager performance; (5) Financial statement quality has a positive and significant effect on financial manager performance; (6) Internal control has a positive and significant effect on financial manager performance through financial statement quality; (7) SIPD utilization has a positive and significant effect on financial manager performance through financial statement quality
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References
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Riskia , F., Mansur, F., & Erwati , M. (2022). The Influence Human Resources Competence to Quality Report Regional Government Finance Jambi Province through Utilization Technology Information as Inter-vening Variables . Economics : Journal of Economics and Business, 6(2), 742-750.
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Sukarno, SA, Tinangon , JJ, & Tangkuman , SJ (2020). Influence competence apparatus and commitment organization to implementation Performance Management System finance Agency Government (Study on the Representative Office of the Supervisory Agency Finance and Development of North Sulawesi Province ). Indonesian Accounting Journal, 2(2), 110-117.
Suwarno , S., Lustrilanang , P., & Sunardi , S. (2023). The Influence Use of SIPD, Implementation System Village Accounting , And Commitment Leader To Quality Report Village Finance : An Empirical Study Subdistrict Ciawi . Journal Scientific Accountancy Unity , 11(1), 165-174.
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Aprilianti , D., Wulan, M., & Kurniawan, H. (2020). The Influence of Clarity Target Budget , Internal Control, and Systems Reporting Regarding the performance of the management finance Agency Government in the District of South Jakarta Region. Journal Scientific Accounting and Finance , 9(2), 150-159.
Basri, RS, Amri, S. & Radhiana . (2023). The Influence Quality Report Finance Regarding the performance of the management Finance at the Management Board Finance of Banda Aceh City. SCIENTIFIC WORK OF STUDENTS OF THE FACULTY OF ECONOMICS (KIMFE), 2(2), 393-406.
Bayan, A., Hormati , A., & Djaelani , Y. (2020). The Influence Commitment Organization , Clarity Target Budget , Effectiveness of Internal Control on Management Performance finance Government with System Reporting as Variables Moderation . TRUST Journal of Accounting Research , 8(1).
Dupe, A. E., & Ayem , S. (2019). Influence Clarity Target Budget , Sap Implementation Based on Accrual Regarding the performance of the management finance Government With Internal Control System As Variables Moderation . Optimal Journal , 16(1), 9-26.
Faisal, Y., Indriyani , I., Mayang, T., & Muhamad, A. (2023). The Influence Competence Human Resources And Systems Information Accountancy To Quality Report Finance . Journal Maneksi (Management Economics and Accounting ), 12(1), 176-185.
Gasperz , JJ (2019). The Influence Competence Human Resources , Internal Control Systems , and Utilization Technology Information to Quality Report Finance (Study at the Central Statistics Agency of Maluku Region). JBMP ( Journal of Business , Management and Banking ), 5(2), 75-83.
Kiranayanti , IAE, & Erawati , NMA 2016. The Influence Human Resources , Internal Control System , Un-derstanding Accrual Basis To Quality Report Regional Finance . E- Journal Udayana University Ac-counting , 16(2), 1290–1318
Mangkunegara , A. A. Anwar Prabu. (2012). Management Human Resources . Bandung: PT . Remaja Rosda-karya
Manullang , SB, & Abdullah, S. (2019). The Influence of Internal Control, Clarity Target Budget , and Turn-over Head of SKPD on Management Performance finance . Journal Scientific Accounting Economics Students , 4(1), 62-73.
Meliana, D., Suwondo , S., & Burhany , DI (2022). The Influence Competence Human Resources and the Im-plementation of Good Governance on Management Performance finance Agency Government . In-donesian Accounting Research Journal, 3(1), 43-50.
Mene, RE, Karamoy , H., & Warongan , J.D. (2018). The Influence of Utilization Technology Information and Application Government Internal Control System To Quality Report Finance Regional Govern-ment of North Halmahera Regency . Going Concern: Journal of Accounting Research , 13(03).
Mulyadi, M. (2016). System Information Accounting . Jakarta: Salemba Four
Mulyadi, M. (2022). The Influence Human Resources and Cultural Competence Organization Regarding the performance of the management finance Local Government in Central Lombok Regency . Journal Knowledge Social and Education (JISIP), 6(2).
Nirwana , N., & Haliah , H. (2018). Determinant factor of the quality of financial statements and performance of the government by adding contextual factors. Asian Journal of Accounting Research, 3(1), 28–40.
Nur, MM, Sopanah , A., & Puspitosarie , E. (2023). Influence Understanding Accounting , Systems Infor-mation Accounting , and Internal Control Systems for Quality Report Finance . Journal of Account-ing & Taxation Research (JRAP), 10(1), 48-58.
Nuraeni , I., Pramita, YD, & Afif, N. (2023). The Influence quality report finance , utilization technology , internal control and systems reporting to performance manager finance . Borobudur Accounting Re-view, 3(2), 102-112.
Pamungkas , S., Suratno., & Rachbini , W. (2021). The Influence Competence , Professional Ethics and Man-agement Control Process on the performance of the manager Finance and Accounting Academic Fraud Educators at Private Universities in DKI Jakarta Region. Permana : Journal Taxation , Man-agement , and Accounting , 13(1), 9-34.
Peilouw , CT, Oktavia, DD, Wulandari, AA, & Latuan , CF (2023). The Influence implementation accountan-cy sector public and quality report finance to performance manager finance agency government ( study at the Management Agency Regional Finance and Assets (BPKAD) of the Regency Kupang ). Journal Scientific Business and Taxation (Wise), 5(1), 111-112.
Pratiwi, RD, & Setyowati , L. (2017). Determinants Affecting Manager Performance finance Semarang City Government . Journal Business and Economics, 24(1).
Pujanira , P., & Taman, A. (2017). The Influence of competence source Power human , implementation standard accountancy governance , and implementation system accountancy finance area to quality report finance government area province diy . Nominal Barometer of Accounting and Management Research , 6(2), 14-28.
Putra, Deki . 2013. Influence Public Accountability And Clarity Target Budget On Managerial Performance Unit Work Regional Devices ( Empirical Study on Regional Government Units) Work Padang City Regional Apparatus ). Article accounting . Padang State University
Ridzal , NA (2020). The Influence quality report finance to performance manager finances in the manage-ment body finance and assets district (BPKAD) area buton . Financial: Journal Accounting , 6(1), 87-97.
Riskia , F., Mansur, F., & Erwati , M. (2022). The Influence Human Resources Competence to Quality Report Regional Government Finance Jambi Province through Utilization Technology Information as Inter-vening Variables . Economics : Journal of Economics and Business, 6(2), 742-750.
Rizka ., Zamzami, Z., & Gowon, M. (2021). The Influence Competence Human Resources and Internal Con-trol Systems Quality Report Finance With Success Implementation System Information Management Regional Finance As Intervening Variables : ( Empirical Study on the Regional Government of Jambi City). JAKU ( Journal of Accounting & Finance Unja )( E-Journal), 6(3), 136-148.
Sukarno, SA, Tinangon , JJ, & Tangkuman , SJ (2020). Influence competence apparatus and commitment organization to implementation Performance Management System finance Agency Government (Study on the Representative Office of the Supervisory Agency Finance and Development of North Sulawesi Province ). Indonesian Accounting Journal, 2(2), 110-117.
Suwarno , S., Lustrilanang , P., & Sunardi , S. (2023). The Influence Use of SIPD, Implementation System Village Accounting , And Commitment Leader To Quality Report Village Finance : An Empirical Study Subdistrict Ciawi . Journal Scientific Accountancy Unity , 11(1), 165-174.
Utama, RJ, Tanjung, AR, & Sofyan, A. 2017. The Influence of Competence Human Resources , Utilization Technology Information , Implementation System Accountancy Regional Finance and Internal Con-trol System Quality Report Finance Local Government (Study on Local Government Units) Work Regional Apparatus of Regency In. Online Student Journal Faculty of Economics (JOM FEKON), 4(7), 1429–1443.
Published
2024-12-05
How to Cite
AFANDI, A. (2024). The Effect of Internal Control and SIPD Utilization on Financial Manager Per-formance through Financial Statement Quality (A Study at BPKD District Ban-taeng ). Point of View Research Economic Development, 5(2). Retrieved from http://journal.accountingpointofview.id/index.php/POVRED/article/view/346
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