Corresponding Author: Nasrun Naida
Email: [email protected]
INTRODUCTION
Accountability
public is obligated to hold the trust (agent) for give accountability,
presenting, reporting, and disclosing all activities and activities that become
a responsibility of to giver trust (principal) who owns the right To request
accountability (Ghozali & Latan, 2014).
Delivery report accountability form report finance is effort concrete for
realize transparency and accountability management finance government, fine
government center nor government area (Zubaidi et al., 2019).
The
Law Number 17 of 2003 concerning State Finance regulates the form of
accountability in the administration of the government (Orlanda, 2020). Within this law, it
is explained that the Governor/Regent/Mayor submits a draft regional regulation
regarding the accountability of the implementation of the Regional Budget
(APBD) to the Regional People's Representative Council (DPRD) in the form of a
financial report that has been audited by the Supreme Audit Agency, no later
than 6 (six) months after the fiscal year ends.
The Financial Report (FR) is prepared based on
government accounting standards in accordance with Government Regulation (PP)
Number 71 of 2010. The Financial Report provides relevant information about the
financial position and all transactions conducted by a reporting entity during
a reporting period (Murapi, 2020). One of the provisions for presenting the Government Financial Report
(GFR) is that it must possess characteristics to ensure the quality of the FR,
which can present accurate and accountable information, including: relevance,
reliability, comparability, and understandability. The components of GFR
consist of Budget Realization Report (BRR), Excess Budget Balance Change Report
(EBBCR), Balance Sheet, Operational Report (OR), Cash Flow Statement (CFS),
Equity Change Report (ECR), and Notes to the Financial Report (NFR).
To realize governance good governance (good
governanc ), the government area in compiled report finance must be transparent
and can be held accountable. The party using report finance naturally accesses
report finances that have provided government area. Because the information in it must
truly benefit its users (Mahaputra & Putra, 2014).
The
Local Government Financial Report (LKPD) receives an evaluation in the form of
an Opinion from the Financial Supervisory Authority (BPK). When the BPK issues
an Unqualified Opinion (WTP) on the Local Government Financial Report (LKPD),
it can be stated that the financial report of a local government entity is
presented and disclosed fairly and with quality (Muid., 2014.).
However,
the success of System Information Regional Management (SIMDA) in helping the
management finance area to increase Quality Report Finance was replaced with System Information Regional
Government (SIPD). This is under the mandate of Law No. 23 of 2014 article 391, which mentions that the Regional Government is
mandatory to provide information government area, which is managed in something
system information government area. Obligation utilization of technology
information furthermore arranged with Minister of Home Affairs Regulation
Number 70 of 2019 concerning System Information Regional Government, which mentions that Regional
Government is mandatory to provide information Regional Government consisting
of 2 (two), namely: Regional Development
Information and Information Regional Finance (Murapi, 2020).�����������
Based on observation, researchers on the OPD
scope District Government Tojo Una-Una since 2022 finds that SIPD is not
walking as expected, p the caused by: (1) SIPD has not fully used optimally,
which causes the implementation of SIPD by OPD has not been able to help reach
objective organization local government in a manner maximum, (2) less OPD
readiness to accept and apply SIPD based On line especially in SIPD Accounting
and Reporting (AKLAP) for do procedure accounting, (3) ability mastery SIPD
operation that has not evenly distributed in each OPD, Where application This demand the
user No only fluent in accountancy but also deep use computer, (4) still Lots
found more OPD choose to use paper manual labor or with Ms. Excel For finish
perceived work� easier than using SIPD (Furqan, 2020).
Related constraint the government area through
BPKAD continues do coaching to employee-manager OPD finances increase competency resource man
through activity aunt n bro
technical Good in a manner online nor offline. Competence is the
characteristics of someone who has skills (skills), knowledge (knowledge), and
capabilities (ability) to carry out something underlying work somebody reaches
performance high on the job.
According to Yeni et al. (2020), To produce
information useful finances for users, then�
report finance must be prepared by the owning personnel competent in the
field management finance area and system accounting. Using SIPD is a must supported
by competent resource-right humans in drafting report finance. If not
supported with competence resource background human� behind education in the field accountancy so
the application of SIPD and SPIP is not can walk effective and not Can produce
Report Quality finance �(Darma D, 2021).
Competence source Power man can influence the
quality report generated finances.
Resources The human being referred to here is capable of compiling Report
Finance based on standard and understanding cycle accountancy government, fine
in matter management finance area nor System government area.
METHODS
the
Study uses a quantitative approach. Study quantitative emphasis on testing
theory through variables. Study with figures and do data analysis with
procedure statistics. Study This is categorized as explanatory research; the
population in Study This is the whole Organization Regency Regional Apparatus
(OPD). Tojo Una-Una. OPD in the District Tojo Una-Una consists of 40 OPD of 2
Secretariats, 1 Inspectorate, 17 Offices, 6 Agencies, 1 Unit, 3 Houses
Hospital, and 12 Districts.
Variable
dependent in Study This is quality report finance, where quality report finance
Variable Quality Report Finance government area seen from characteristics
qualitative report finance based on PP No. 71 of 2010 concerning Standard
Accountancy Governance (SAP): relevant, reliable, can compare and get
understood. Quality Report Finance Local Government in Study This will be
measured using statement items with a measurement scale ordinal with a score of
1 to 5.
Variable
independent in Study This is System information Local Government Indicators
used For measure reliability System Information The Regional Government is
guided by Permendagri 70 of 2019 concerning System Information Regional
Government consists of planning budget area, implementation and administration
finance area and accounting and reporting finance area. System Information
Local Government uses statement items with measurement scale ordinal with
scores 1 to 5.
Variable
Moderation in Study This is Competence source Power human beings, based on the
Decree of the Head of the State Civil Service Agency Number 46A of 2003
concerning Guidelines Preparation Standard competence Position Structural Civil
Servant. Indicator Measurements used includes skills, knowledge, and
attitude/behavior. Competence source Power man in Study This will be measured
using statement items with an ordinal measurement scale with scores 1 to 5.
RESULTS AND DISCUSSION
Study This
was done in the government Regency Tojo Una-Una with as many as 128
respondents. Spread as many as 128 through questionnaire Google forms to the
whole Organization Regional Devices (OPD) scope Regency Tojo Una-Una.
Table 1. Questionnaire Distribution
|
OPD type
|
Number of OPDs
|
Number of Questionnaires
|
|
Secretariat
|
2
|
6
|
|
Service
|
15
|
45
|
|
Body
|
7
|
26
|
|
Inspectorate
|
1
|
3
|
|
Police Unit. pp
|
1
|
3
|
|
Hospital
|
3
|
9
|
|
Subdistrict
|
12
|
36
|
|
Amount
|
40
|
128
|
Source: Primary Data Processed, 2023
Test results that
have been done For test several other fit model indicators (parameters) such as
Average Path Coefficient (APC), Average R-squared (ARS), Average adjusted R squared
(AARS), Average VIF Block (AVIF), And Average VIF block (AVIF) are presented in
table 2.
Table 2. Model of Fit and Quality Indices
|
Model fit and quality indices
|
Index
|
p-values
|
Criteria
|
Information
|
|
Average path coefficient (APC)
|
0.302
|
P<0.001
|
P<0.05
|
Accepted
|
|
Average R-squared (ARS)
|
0.762
|
P<0.001
|
P<0.05
|
Accepted
|
|
Average adjusted R-squared (AARS)
|
0.755
|
P<0.001
|
P<0.05
|
Accepted
|
|
Average block VIF (AVIF)
|
1819
|
<= 5, ideally <=
3.3
|
|
Accepted
|
|
Average full collinearity VIF (AFVIF)
|
2,602
|
<= 5, ideally <=
3.3
|
|
Accepted
|
|
Tenenhaus GoF ( GoF )
|
0.738
|
small >= 0.1,
medium >= 0.25, large >= 0.36
|
|
large
|
|
Simpson's paradox ratio (SPR)
|
1,000
|
>= 0.7, ideally = 1
|
|
Accepted
|
|
R-squared contribution ratio (RSCR)
|
1,000
|
>= 0.9, ideally = 1
|
|
Accepted
|
|
Statistical suppression ratio (SSR)
|
1,000
|
>= 0.7
|
|
Accepted
|
|
Nonlinear bivariate causality direction
ratio (NLBCDR)
|
0.625
|
>= 0.7
|
|
Accepted
|
Structural model
analysis can be used to test the hypothesis. Measurement results structure full
model equation based on data processing using WarpPLS software presented in the
following picture.
Figure 1. Full Structural Equation
Model
After Combined Loading and Cross- Lodings data have
fulfilled the criteria, the next measurement of Convergent validity is with see
AVE value (Average Variance Extracted), that AVE is used For evaluation
validity convergence, a criterion that must be fulfilled, i.e., AVE>0.50.
Following This AVE value, each construct can see table below:
Table 3. Output Results from Latent
Variables Coefficients
|
Variable
|
Avg . Var . Extract (AVE)
|
|
Local Government Information System (X1)
|
0.574
|
|
Quality of Local Government Financial Statements
(Y)
|
0.617
|
|
Human Resources Competency (Z)
|
0.576
|
Source: Primary Data Processed 2023
����������� Based on these results, the five constructs have met convergent
validity because SIPD has an AVE value of 0.574> 0.50, KLKPD has a value of
0.617> 0.50, and KSDM has a value of 0.576> 0.50.
Composite Reliability
The next test is the reliability test
construct that can be measured by two criteria: composite Reliability and Cronbach's
alpha. Composite Reliability of data with composite Reliability> 0.8 has
high Reliability. Average Variances Extracted AVE) is expected to be >0.5,
and Cronbach's value alpha declared reliable is expected to be > 0.6 for all
constructs (Katharina, 2019).
Table 4. Composite's
Reliability And Cronbach's alpha
|
Description
|
Composite Reliability
|
Cronbach's alpha
|
|
SIPD
|
0.930
|
0.915
|
|
KLKPD
|
0947
|
0.938
|
|
KSDM
|
0912
|
0891
|
Source: Primary data processing, 2023
Based on the table
explained fifth construct has fulfilled the criteria reliable because SIPD has
marked composite Reliability above 0.930> 0.70 and the value of Cronbach's
alpha is above 0.915>0.60, KLKPD has a composite reliability value above
0.947> 0.70 and value of Cronbach's alpha above 0.938 >0.60, and KSDM has
composite reliability value above 0.914> 0.70 and Cronbach's alpha value
above 0.891> 0.60, can conclude that all construct fulfill criteria
reliable. This showed with mark composite Reliability above 0.70 and value Cronbach's
alpha above 0.60 as recommended criteria.
Application System Information Regional Government is influential
Positive to Quality Report Finance Regional Government.
����������� Testing
hypothesis 1 (H1), which states that System Information Local Government owns
an influence positive and significant on Quality Report Finance Local
Government can be accepted and proven right, where results proven from Output
Path Coefficients and P values that describe presentation results estimate
coefficient path (Path coefficient) and p value (Abdullah, 2022). From the results testing above, see
mark Path coefficients influence System Information Local Government against
Quality Report Finance Local Government is of 0.328 and significant at 0.001
more small of p<0.05 or 5%, so that the proposed hypothesis accepted.
����������� Research
results in This is the same with a previous research. Did the Study influence
System Information Management Regional Finance (SIPKD) against quality report
finances? Results show that the more effectively applying SIPKD, the quality of
report finances will be reflected later in the BPK audit opinion. In line with
Dian et al. (2018) stated the magnitude of influence of SIMDA implementation of
quality report finance government area (Diana, 2018).
Competence Source Power Man moderate influence System Information Local
Government against Quality Report Finance Regional Government.
Testing hypothesis
2 (H2) shows that Competence Source Power Man own influence positive and
significant as variable moderation connection between System Information Local
Government against Quality Report Finance Local Government, where Path
coefficients value of 0.144 with a p-value of 0.047 or more small from
p<0.05 or 5% so the proposed hypothesis is accepted.
In the Study, the
proposed hypothesis was accepted, p This means that Competence Source Power Man
strengthens the influence System Information Local Government in increasing
Quality Report Finance Regional Government (Marjoni, 2018). In other words, the more good
Application System Information Local Government, the more Good Quality Report
Finance Regional Government. It is in line with TAM theory adapted from the
Theory of Reasoned Action developed by Davis (1989), with additional elements:
usability, convenience use (perceived ease of use). The second element This
becomes consideration that with apply system information can influence the
performance of somebody in carrying out duties and work (Yenni, 2020).
Test results show
that Competence Source Power Man own significant influence as variable
moderation System Information Local Government against Quality Report Finance
Local Government caused good application of SIPD must be supported by competence
source Power good human too (Arif, 2017).
SIPD loading element Where is the usefulness? SIPD application is system based
developed web application to use reach accountability for government area of
entity accounting (OPD) and entity reporting (Pemda) and elements of
convenience use (ease of use) because of the menus and features provided by
special SIPD Easy Accounting and Reporting understood and learned.
CONCLUSION
Studies This gets empirical proof about many matters
related to quality report finance government area. System information
government area own influence positive to quality report finances. Competence
source Power man can strengthen influence connection between information
systems government area to quality report finance government area. Some
suggestions are in their Study. This encourages OPD and Local Government to
maximize the utilization of technology information, especially in applications
System Information Local Government (SIPD) to improve and maintain report
quality finance. Then Increase quality Source Power Human (HR), i.e.,
competence and character of the Apparatus State Civil Servants on duty in the
OPD environment through guidance and training about management finance area to
support effective and efficient implementation of SIPD and SPIP.
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