Pengaruh Penerapan Standar Akuntansi Pemerintah (SAP) terhadap Kualitas Laporan Keuangan Melalui Kompetensi Pegawai
Pada Badan Kependudukan dan Keluarga Berencana Nasional
DOI:
https://doi.org/10.61132/pajamkeu.v2i3.1195Keywords:
Employee Competence, Financial Report Quality, SAPAbstract
The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.
Downloads
References
Abdillah, W., & Hartono, J. (2015). Partial Least Square (OLS) ALternatif structural equation modeling (SEM) dalam penelitian bisnis (Vol. 22). Yogyakarta: Andi.
Bastian, I. (2006). Akuntansi Sektor Publik : Suatu Pengantar. (Suryadi Saat & Yati Sumiharti, Ed.). Jakarta: Erlangga.
Basukianto, F. C. (2015). Kualitas Laporan Keuangan Pemerintah Daerah : Faktor Yang Mempengaruhi dan Implikasi Kebijakan (Studi Pada SKPD Pemerintah Provinsi Jawa Tengah). Jurnal Bisnis dan Ekonomi (JBE), 189–190.
Chin, Wynne. W. (1998, Januari). The Partial Least Square Aproach to Struckture modeling. Texas.
Efrina, L. (2024). Akuntansi Keuangan Daerah. Jambi: PT. Sonpedia Publishing Indonesia.
Ghozali, I. (2005). Aplikasi Analisis Multivariate SPSS. Semarang: Badan Penerbit UNDIP.
Gusman, R. (2023). Pengaruh kompetensi dan Motivasi terhadap kinerja dengan Organizational Citizenship Behavior Sebagai Pemoderasi (1 ed.). Indramayu: CV. Adanu Abimata.
Hakiki, R., & Setiana, A. R. (2023). Pengaruh Gaya Kepemimpinan terhadap Kinerja Pegawai Pegawai Pada Unit Pelaksan Teknis Daerah Pusat Kesehatan Masyarakat (UPTD PUSKESMAS) Pagerageung Kabupaten Tasikmalaya. Journal of Innovation Research and Knowledge, 2.
Hertianti, D. N. (2011). Akuntansi Sektor Publik. Jakarta: Salemba Empat.
Hidayat, W. W. (2018). Dasar-Dasar Analisa Laporan Keuangan. (Fungky Fabri, Ed.). Ponorogo: Uwais Inspirasi Indonesia.
Hidayati, N. (2021). Kompetensi dan Komitmen Profesi Pendidikan. Jawa Timur: CV. Penerbit Qiara Media.
IASB. (2024, September 4). IFRS 18 - Presentation and Disclosure in Financial State-ments issued.
Jamaluddin, & Hajar, A. (2022). Keterampilan Mengajar (1 ed.). Banyumas: PT.Pena Persada Kerta Utama.
Junaidi, & Nurdiono. (2016). Kualitas Audit - Perspektif Opini Going Concern. (Bambang Hartadi, Ed.) (1 ed.). Yogyakarta: ANDI.
Louise P., H. (2022). Metodologi Penelitian (1 ed.). Magetan: CV.AE Media Gafika.
Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: CV. Andi Offset.
Nugroho, S. S. (2010). Peraturan Pemerintah RI Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah. Jakarta.
Ramadhan, M. (2021). Metode Penelitian. (Aidil Amin Effendy, Ed.). Surabaya: Cipta Media Nusantara.
Rasyad, R. (2019). Metode Statistik Deskriptif. Jakarta: PT. Grasindo.
Setiawan, E. (2024). Kamus Besar Bahasa Indonesia (KKBI).
Sholihin, M., & Ratmono, D. (2020). Analisis SEM-PLS dengan WarpPLS 7.0- Untuk Hubungan Nonliner dalam penelitian sosial dan bisnis. (Clara Mitak, Ed.) (2 ed.). Yogyakarta: CV ANDI OFFSET.
Siyoto, S., & Sodik, M. Al. (2015). Dasar Metodologi Penelitian. (Ayup, Ed.). Sleman: Literasi Media Publishing.
Soekidjo, N. (2012). Promosi Kesehatan dan perilaku Kesehatan. Jakarta: PT.Rineka Cipta.
Solimun, Fernandes, A. A. R., & Nurjannah. (2017). Metode Statistika Multivariat Pemodelan Persamaan Struktural (SEM) Pendekatan WarpPLS. Malang: UB Press.
Sugiyono. (2011). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: ALfabeta.
Suma, D., & Karim, A. (2024). Perilaku Organisasi. (Budi Alamsyah Siregar, Ed.). Pasaman Barat: CV. Azka Pustaka.
Sumargo, B. (2020). Teknik Sampling. Jakarta: UNJ Press.
Usman, M. U. (2006). Menjadi Guru Profesional. Bandung: PT. Rosda Karya.
Wardani, D. K. (2020). Pengujian Hipotesis. Jombang: LPPM Universitas KH.A Wahab Hasbullah.
Yadiati, W., & Mubarok, A. (2017). Kualitas Laporan Keuangan (1 ed.). Jakarta: PT. Balebat Dedikasi Prima.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Pajak dan Manajemen Keuangan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
