Influence Good Governance on the Quality of Financial Statements with SIMDA as Variables Moderating Government in Pati Regency

Wijayanti Wijayanti, Warno Warno, Ari Kristin P

Abstract


This study aims to determine how much influence the good governance has on the quality of financial statements and to find out how much SIMDA in moderating the effect of good governance on the quality of financial statements. Quality financial statements will narrow down actions to commit corruption or other fraud. Every year the financial statements will be audited by the Supreme Audit Board and the issuance of opinions on the financial statements that have been audited. The method used in this study is quantitative with primary data from questionnaires. The sample used is probability sampling. The results of the study obtained that good governance has a positive and significant effect on the quality of financial statements. This is evidenced from the significance of 0,000 <0, 05 and tcount> ttable (5.475> 1.679). Whereas SIMDA can "strengthen" the effect of good governance on the quality of financial statements. These results are proven from the interaction test graph which illustrates if SIMDA becomes a moderating variable the effect of good governance on the quality of financial statements.


Keywords


Good Governance; SIMDA; Quality of Financial Statements

Full Text:

PDF

References


Afif, I. R., & Nawirah, N. (2020). Financial Statement Preparation based on SAK EMKM Using Microsoft Excel. Journal of Islamic Accounting and Finance Research, 2(1), 141–152.

Armel, R. Y. G., Nasir, A., & Devi, S. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Satuan Kerja Perangkat Daerah Kota Dumai). JOM Fekon, 4(1), 105–119.

Awwaliyah, N. F., Agriyanto, R., & Farida, D. N. (2019). The Effect of Regional Original Income and Balance Funding on Regional Government Financial Performance. Journal of Islamic Accounting and FFinance Research, 1(1), 25–46.

Azlim, Darwanis, & Bakar, U. A. (2012). Pengaruh Penerapan Good Governance dan Standar Akuntansi Pemerintahan Terhadap Kualitas Informasi Keuangan SKPD di Kota Banda Aceh. Jurnal Akuntansi, 1(1), 1–14.

Azzindani, R., Pituringsih, E., & Irwan, M. (2019). Pengaruh Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah dan Penerapan SAP Terhadap Kualitas LKPD Lombok Tengah. E-Jurnal Akuntansi, 27, 418.

Badan Pemeriksa Keuangan. (2014). Ikhtisar Hasil Pemeriksaan Semester II 2014.

Baihaqi, I. S. I. L. (n.d.). Bab: Keutamaan Pemimpin yang Adil, beirut: Maktabah Syamilah.

Budiman, F., & Arza, F. I. (2013). Pendekatan Technology Acceptance Model Dalam Kesuksesan Implementasi Sistem Informasi Manajamen Daerah. Wahana Riset Akuntansi, 1(1), 87–110. Retrieved from http://ejournal.fip.unp.ac.id/index.php/wra/article/view/2315

Budiyono, I., & Arum, M. S. D. (2020). Determinants in Detecting Fraud Triangle of Financial Statements on Companies Registered in Jakarta Islamic Index (JII) Period 2012-2018. Journal of Islamic Accounting and Finance Research, 2(1), 117–140.

Dong, M. (2017). Good Governance dalam Perspektif Hukum Islam. Makasar: Edukasi Mitra Grafika.

Fitriana, R., Yulianto, A., & Solikhah, B. (2019). Are characteristics of sharia supervisory boards able to improve the performance of islamic banking? Journal of Islamic Accounting and Finance Research, 1(1), 1–24.

Herawati, T., & Nopianti, D. (2017). Pengaruh Penerapan Standar Akuntansi Pemerintahan dan Good Governance Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. STAR - Study & Accounting Research, XIV(2), 10–45.

Istiariani, I. (2020). Ethic and The Affecting Factors: Insights From Sharia Accounting Students. Journal of Islamic Accounting and Finance Research, 2(1), 1–26.

Istifadah, R. U., & Senjani, Y. P. (2020). Religiosity as The Moderating Effect of Diamond Fraud and Personal Ethics on Fraud Tendencies. Journal of Islamic Accounting and Finance Research, 2(1), 91–116.

Junusi, R. El. (2020). COSO-Based Internal Control: Efforts towards Good University Governance. Journal of Islamic Accounting and Finance Research, 2(1), 27–50.

Karsana, I. W., & Suaryana, I. G. N. A. (2017). Pengaruh Efektivitas Penerapan Sap, Kompetensi Sdm, Dan Spi Pada Kualitas Laporan Keuangan Pemerintah Kabupaten Bangli. E-Jurnal Akuntansi Universitas Udayana, 21(1), 643–670.

Kuncoro. (2018). Metode Kuantitatif. Yogyakarta: Unit Penerbit dan Percetakan.

Liana, L. (2009). Penggunaan MRA dengan Spss untuk Menguji Pengaruh Variabel Moderating terhadap Hubungan antara Variabel Independen dan Variabel Dependen. Jurnal Teknologi Informasi DINAMIK, XIV(2), 90–97.

Lupiyoadi, R., & Ikhsan, R. B. (2015). Praktikum Metode Riset Bisnis. Jakarta: Salemba Empat.

Mahmudi. (2016). Akuntansi Sektor Publik. Yogjakarta: UII Press.

Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: CV ANDI OFFSET.

Megarani, N., Warno, W., & Fauzi, M. (2019). The Effect of Tax Planning, Company Value, and Leverage on Income Smoothing Practices in Companies Listed on Jakarta Islamic Index. Journal of Islamic Accounting and Finance Research, 1(1), 139–162.

Moha, F., Kalangi, L., & Warongan, J. D. L. (2017). Pengaruh Sistem Pengendalian Intern dan Prinsip Pengelolaan Keuangan Daerah terhadap Kualitas Laporan Keuangan Pada Pemerintah Daerah Kabupaten Bolaang Mongondow Selatan. Jurnal EMBA, 5(2), 1359–1370.

Nugraha, H. A., & Astuti, Y. W. (2013). Analisis Penerapan Sistem Informasi Manajemen Keuangan Daerah ( SIMDA Keuangan) dalam Pengolahan Data Keuangan Pada Organisasi Pemerintah Daerah ( Studi Kasus Pada Dinas Kesehatan Kabupaten Nganjuk). Jurnal Akuntansi Aktual, 2(1), 25–33.

Pujanira, P., & Taman, A. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Diy. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(2).

Republik Indonesia. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010.

Riawan. (2016). Pengaruh Kualitas Sumber Daya Manusia dan Kualitas Anggaran Terhadap Kinerja Keuangan Daerah Yang Dimoderasi Dengan SIMDA Pada SKPD Kabupaten Buton Utara. JESP, 8(1), 50–60.

Rizqiani, D., & Yulianto, A. (2020). The Implementation of Sharia Audit Process, Implication of Sharia Regulatory and Human Resource Aspects. Journal of Islamic Accounting and Finance Research, 2(1), 51–68.

Sari, A. R., Prasetyoningrum, A. K., & Hartono, S. B. (2020). The effect of intellectual capital and networking on the organizational values of Islamic Boarding Schools (A case study on Khalaf Islamic Boarding Schools in Demak). Journal of Islamic Accounting and Finance Research, 2(1), 69–90.

Sari, D. (2012). Pengaruh Pengendalian Internal Terhadap Transparansi Laporan Keuangan Pemerintah Daerah. Prosiding Seminar Nasional Akuntansi & Bisnis (SNAB) 2012, 718–727.

Sarwono, J. (2006). Analisis Data Penelitian Menggunkan SPSS. Yogyakarta: CV ANDI OFFSET.

Sihite, R. N., & Holiawati. (2017). Pengaruh Standar Akuntansi Pemerintah, SPI dan Kompetensi Staf Akuntansi terhadap Kualitas Laporan Keuangan. Jurnal Akuntansi & InvestasiAset (Akuntansi Riset), 9(2), 81–92.

Suhadak, S. (2019). Accounting Treatment Analysis of Rahn Tasjily Financing. Journal of Islamic Accounting and Finance Research, 1(1), 119–138.

Tribun-Timur.com. (2019). Ini Harapan Ketua Muhammadiyah Sulbar Kepada Jokowi-Ma’ruf. Retrieved from https://makassar.tribunnews.com

Wahyuni, M., & Azmi, F. (2019). The Effect of Non Performing Financing Volume with Inflation As Moderating Variables on Sharia Commercial Banks. 1(1), 79–96.

Warno. (2016). Akuntabilitas Pengelolaan Zakat Infak dan Shodaqoh (ZIS) Dalam Penerapan UU Pengelolaan zakat No. 23 Tahun 2011 Pada Lembaga Pengelolaan Zakat. Jurnal STIE Semarang, 8(2), 174.

Wibisono, A. F. (2017). Efektifitas Peran BPKP dalam Pembinaan dan Pengawasan Implementasi Sistem Informasi Manajemen Daerah (SIMDA). Jurnal Reviu Akuntansi Dan Keuangan, 7(1), 951.

Yang, M. R. P., & Suartana, I. W. (2017). Pengaruh Good Governance, Pengelolaan Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah pada Kinerja Pemerintah Daerah. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1346–1372.

Zahra, M. H., & Wijayanti, P. (2019). Antecedent Financial Performance of Baitul Mal Wat Tamwil (BMT): Study in BMT Binama Semarang. Journal of Islamic Accounting and Finance Research, 1(1), 47–78.




DOI: http://dx.doi.org/10.22441/jiess.2020.v1i2.002

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Journal of Islamic Economics and Social Science (JIESS)

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal of Islamic Economics and Social Science (JIESS)

Portal ISSNPrint ISSN: 2722-7499
Online ISSN: 2722-7111

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Editorial Team Office
Journal of Islamic Economics and Social Science (JIESS)
Ikatan Ahli Ekonomi Islam (IAEI)
Komisariat: Universitas Mercu Buana
Faculty of Economic and Business Building
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp.021-5840816 Ext. 5342, Fax. 021-5871312
Email: [email protected].
Website: http://publikasi.mercubuana.ac.id/index.php/jiess