ANALYSIS OF FACTORS THAT AFFECT THE VALUE OF THE GOVERNMENT'S FINANCIAL REPORTING INFORMATION THE AREA OF MEDAN CITY

Ade Irma Suryani Siregar, Widia Astuty, Hj. Hafsah

Abstract


The purpose of this research is to analyze the factors that affect the value of financial reporting information. Factors that affect financial reporting information value is measured by  the variable quality of human resources, utilization of technology and information, internal control systems, financial supervision area. The research approach used is associative. The respondents in this study 85 respondents. The sampling techniques used in this research is the saturated samples. Data collection is carried out by means of a detailed questionnaire. Research data was processed using SPSS. The research method used was multiple linear regression. The results of research that affects human resources values information financial statements. The system of internal control to the value of the information financial statements. The utilization of information technology and the effect on the value of the information financial statements. Financial oversight areas individually affects the value of the information financial statements.

Keywords: Human Resources, Internal Control Systems, And Information Technology Utilization And Financial Oversight Areas, Financial Report Information

Full Text:

PDF

References


Abbas, Salim. (2007). Insurance and risk management. Jakarta. PT Raja

Grafindo Persada.

Abdul Latif. (2014). The influence of human resources, the clarity of the objectives and Characteristics Of the information financial statements of the Government apparatus of Gorontalo. The Journal Al-Academic, Volume. 10 number 1.

Abdul Wahab, Categories:. (2002). Analysis of wisdom, From Formulation to. Implementation Of State Discretion. Jakarta: The Earth Revised

Agus Dwiyanto. (2005). Realizing Good Governance through service. The

public. Student Library. Yogyakarta. Barata Atep Adya

Arifin. (2007). The theory of finance and capital markets. Yogyakarta: Ekonisia.

Atmosoeprapto, Kisdarto, 2005. Towards a Defenseless HUMAN RESOURCES – With Effective Leadership and Efficient Management, PT Elex Media Komputindo, Jakarta.

Ausaid (2001) Intellectual Property Rights. Asian Law Group

Bastian, Indra. (2006). Public Sector Accounting: An introduction. Jakarta: Eason

Beny Arifin w. (2012) the influence of Partisipasri budget, utilization of information technology and Akuntantansi, control And reporting systems Against the value of the information financial statements financial statements value information area with government agencies Organizational Commitment As A Variable Moderation. Journal of accounting and investment

Ghozali, Imam, (2013), the application of Multivariate Analysis with SPSS

Programme, the Agency Publisher of Undip.

Ginting, Ahyari. (2009). The company's Budget. Yogyakarta. BPFE.

Halim, Abdul, (2004). Financial Accounting Areas, Publisher Of Salemba

Empat, Jakarta.

Indriantoro, Nur and Bambang Supomo, (2000). The influence of the

structure and culture of the Organization against the effectiveness of human resources in the improvement of the managerial financial statements information Value: Empirical studies of manufacturing companies. Manage. Yogyakarta.

Kennis, I (2011) "Effect of Budgetary Goal Last on production management Attitudes and Performance". The Accounting Review: 707-721

Kumorotomo, Wahyudi. 2005. The value of the information financial statements Public Bureaucracy, Sketa during the transition. Yogyakarta: Pustaka Pelajar

The gift, Rahma, (2004), activities report environmental impact identification course, Jogjakarta, GEGAMA.

Mardiasmo. (2006). Public Sector Accounting. Andi Publisher. Yogyakarta

Miftah Thoha. (2007). Organizational behavior, basic concept and its

application. Jakarta: Raja Grafindo Persada.

Muhammad Yusuf (2015) procedure for the preparation of the budget of

the Faculty of Economics University of North Sumatra

Mulyadi, (2001), accounting systems, third edition, Salemba Jakarta: Four Munawar, Indra. (2009). The results of the learn (understanding and definition). http://indramunawar.blogspot.com/2009/06/hasil-belajar- pengertian-dandefinisi.html?m=1

Nafarin, M (2007) Corporate Budgeting Salemba Jakarta: Four.

Nazaruddin (2008) the preparation of the budget of the public sector.

Salemba Jakarta: Four

Noviana. (2015). The procedure for preparing the budget of the Faculty of

Economics University of North Sumatra

Pamudji, s., (2006), Cooperation Between Regions in the framework of the construction area of a review Of the administration of the Country, Jakarta: Institute of Government.

Reni Yulianti (2008) Influence the utilization of technology and information, the difficulty of Controlling Budget accounting and Target reporting systems Against the value of the information financial statements financial statements information value of government agencies. Accounting Journal

Robbins, Stephen p., and Mary Coulter, (2004). "Management". Seventh

Edition, translated by t. Hermaya and Harry Slamet Jakarta: index

Siegel G, and Marconi, H.R. (2003). Behavioral Accounting. South Western

Publishing Co.

Slamet Suyanto. (2005). Fundamentals of education public sector

Accounting. Yogyakarta: Saga Publishing.

Sugiyono, (2013). "Business Research Methods", prints the fifth, Bandung: Alfabeta.

Suhartono, Ehrmann and categories: Mochammad (2006) influence of the

utilization of information technology and the budget Senjangan government agencies Against areas with organizational commitment as a Pemoderasi. National Symposium on Accounting 9 field.

Supriyono. 2000. Accounting Costs. Issue 2. Yogyakarta: BPFE.

Tuasikal, Askam, 2007, influence the understanding of accounting systems

and financial management Areas on performance Unit Working Device area. Journal of accounting and public sector Finance, vol. 08 No. 01, February 2007.

Act No. 17 of 2003 Financial Act No. 85-year 2004 about local governance


Refbacks

  • There are currently no refbacks.