Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan?

Authors

  • Musthofa Amin Khusaini Universitas Syiah Kuala
  • Heru Fahlevi Universitas Syiah Kuala, ID Scopus 57189895148
  • Indayani Indayani Universitas Syiah Kuala

DOI:

https://doi.org/10.26905/afr.v5i2.7807

Keywords:

Communication Technology, Financial Reporting, Knowledge of Accounting, Quality of Accounting Information, Usefulness of Accounting Information, and Use of Information

Abstract

The Indonesian Central Government's Financial Reports are continuously improving in quality, but several studies in Indonesia have found that the usefulness of government accounting information for decision making is still low. This study aims to examine the effect of knowledge of government accounting and financial reporting and the use of information and communication technology on the quality of accounting information and its effect on the usefulness of government accounting information. This study also aims to describe how useful government accounting information is for decision making. Data was collected by distributing questionnaires to heads of work units, officials in the financial sector, and staff in the financial sector of central government vertical work units in Banda Aceh City, Sabang City, Aceh Besar District, Pidie District, and Pidie Jaya District. The sample is 229 work units taken randomly from a population of 350 work units. The data was processed using multiple linear regression. The results of the analysis show that knowledge of accounting and financial reporting and the use of information and communication technology have a significant influence on the quality of accounting information. In addition, there is no direct effect of the three variables on the usefulness of accounting information. However, the variables of knowledge about accounting and financial reporting and the use of information technology have an indirect effect on the usefulness of accounting information through accounting quality

DOI: https://doi.org/10.26905/afr.v5i2.7807

Author Biography

Heru Fahlevi, Universitas Syiah Kuala, ID Scopus 57189895148

Biographical Notes:

Dr.rer.pol. Heru Fahlevi is a lecturer and researcher in Accounting at Syiah Kuala University. He is graduated from Economics Faculty of Syiah Kuala (Bachelor in Accounting/ Sarjana Ekonomi), Manchester Business School - University of Manchester, the UK (M.Sc in Accounting and Finance) and German University of Administrative Sciences-Speyer (Dr.rer.pol). Currently, he is the chair of Economics and Business International Program, Syiah Kuala University. His research interests are governmental accounting, performance management and Islamic banking. He is serving as Editor in Chief of Jurnal Dinamika Akuntansi dan Bisnis pubished by Accounting Department, Syiah Kuala University since 2015. He has published in many national and reputable international journals including in Journal of Organizational and Accounting Change (Emerald) and DLSU Business and Economics Reviews. He has been appointed also as Editor in Chief for social sciences in Annual International Conference in Syiah Kuala University for three consecutive years for the last three years. Thanks to his publication record and other academic achievements, he has been selected as one of top lecturers of Faculty of Business and Economics, Syiah Kuala University in 2016.

References

Alfian, M. (2015). Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo. Jurnal Ekonomi Dan Bisnis, 18(3). https://doi.org/10.24914/jeb.v18i3.277

Astuti, S. B., Damayanti, A., Chasbiandani, T., & Rizal, N. (2020). Pandemi Covid-19 Dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha Melalui Prediksi Kebangkrutan. AFRE Accounting and Financial Review, 3(2), 165–171.

Dermawan, J. (2016). Pengaruh Kompetensi Sumber Daya Manusia, Pengendalian Intern, Komitmen Organisasi, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Pelaporan Keuangan Pada Satuan Kerja Kementerian Negara/Lembaga Lingkup Kantor Pelayanan Perbendaharaan Negara Banda A. Universitas Syiah Kuala.

Efendi, R., Dewi, F. G., & Gamayuni, R. R. (2018). Usefulness analysis of accrual based accounting information on local government financial statement: A qualitative study. International Journal of Scientific and Technology Research, 7(11), 10–21.

Fatmawati, R., & Setiawan, D. (2018). Dampak Pengendalian Intern dan Ketepatan Informasi Terhadap Kebermanfaatan Akuntansi Akrual: Studi pada Pemerintah Daerah. Jurnal Dinamika Akuntansi Dan Bisnis. https://doi.org/10.24815/jdab.v5i2.10900

Fontanella, A. (2010). Analisis Pengaruh Latar Belakang Pendidikan dan Pengetahuan Akuntansi Pengguna Terhadap Pemanfaatan Laporan Keuangan Pemerintah Daerah. Jurnal Akuntansi & Manajemen.

Hasan, M. A., Desmiyawati, & Fetriwahyuni, R. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Pengguna Dalam Pemanfaatan Laporan Keuangan Pemerintah Daerah Kota Pekanbaru. (Doctoral dissertation, Riau University).

Hasanah, S., & Siregar, T. R. S. (2021). Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, Sistem Pengendalian Intern, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan OPD di Kabupaten Labuhanbatu. Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI), 9(1), 14–23. https://doi.org/10.37932/ja.v9i1.90

Indrajit, R. E. (2000). Manajemen sistem informasi dan teknologi informasi. PT Elex Media Komputindo.

International Public Sector Accounting Standards Board (IPSASB). (2014). No Title.

Karno, P. (2017). Kegunaan Informasi Akuntansi Dalam Pengambilan Keputusan Internal Oleh Unit Aktuntansi Kuasa Pengguna Anggaran. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 2(4), 73–79.

KSAP. (2021). Standar Akuntansi Pemerintahan (SAP) 2021.

Mardiasmo, D. (2009). Akuntansi Sektor Publik.

Muda, I., Haris Harahap, A., Erlina, E., Ginting, S., Maksum, A., & Abubakar, E. (2018). Factors of quality of financial report of local government in Indonesia. IOP Conference Series: Earth and Environmental Science, 126(1). https://doi.org/10.1088/1755-1315/126/1/012067

Mutiana, L., Diantimala, Y., & Zuraida, Z. (2017). Pengaruh Sistem Pengendalian Intern, Teknologi Informasi, Kualitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan (Studi Pada Satker Di Lingkungan Kementerian Agama Kabupaten Aceh Utara). Jurnal Perspektif Ekonomi Darussalam, 3(2), 151–167.

Nogueira, S. P. S., & Jorge, S. M. F. (2016). Explanatory factors for the use of the financial report in decision-making : Evidence from Local Government in Portugal. Revista de Contabilidad, 19(2), 216–226.

Nurkholis, N., & Affandi, A. T. (2019). The Utilization of Government Financial Statements By Executives : The Case of Local Governments in Indonesia. The International Journal of Accounting and Business Society, 27(3), 56–78.

Paulsson, G. (2006). Accrual Accounting in The Public Sector: Experiences from the Central Government in Sweden. Financial Accountability & Management, 22(1), 47–62.

Pinontoan, R. F., Pangemanan, S. S., & Runtu, T. (2020). Penerapan informasi akuntansi diferensial dalam pengambilan keputusan manajemen pada UMKM Gilingan Padi Mekar Sari Desa Kosio Kecamatan Dumoga Tengah. Indonesia Accounting Journal, 2(1), 30. https://doi.org/10.32400/iaj.27488

Setyaningrum, D., Siswantoro, D., & Darmastuti, D. (2020). Factors Affecting the Usefulness of Governments’ Financial Statements in Indonesia. International Journal of Innovation, Creativity and Change.

Steccolini, I. (2002). Local Government Annual Report: An Accountability Medium? SDA Bocconi Research Division Working Paper, (02-81).

Sukmadilaga, C., Pratama, A., & Mulyani, S. (2015). Good Governance Implementation in Public Sector: Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. Procedia - Social and Behavioral Sciences, 211, 513–518.

Susanto, D., & Djuminah. (2015). The Usefulness of Local Government Financial Statements for Regional Development Planning Process (An Empirical Study Against the Head of the District Development Planning Agencies in Java and Madura). Procedia - Social and Behavioral Sciences, 211, 75–80.

Suwanda, D. (2015). Factors Affecting Quality of Local Government Financial Statements to Get Unqualified Opinion (WTP) of Audit Board of the Republic of Indonesia (BPK). Research Journal of Finance and Accounting, 6(4), 139–157.

Suwardjono, S. (2011). Teori akuntansi perekayasaan pelaporan keuangan.

Downloads

Published

2022-07-20

How to Cite

Khusaini, M. A., Fahlevi, H., & Indayani, I. (2022). Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan?. AFRE (Accounting and Financial Review), 5(2), 140–149. https://doi.org/10.26905/afr.v5i2.7807

Issue

Vol. 5 No. 2 (2022): July 2022

Section

Articles

License

You are free to:

  • Adapt — remix, transform, and build upon the material
  • The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

AFRE (Accounting and Financial Review) Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.