PENGARUH FAKTOR TEKNIS DAN ORGANISASIONAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Kementerian Ketenagakerjaan Republik Indonesia)

https://doi.org/10.22146/abis.v2i1.59370

Deni Herdianto(1*)

(1) Maksi FEB UGM
(*) Corresponding Author

Abstract


Shortcoming in identifying variables that affect the quality of financial statements and limitation in formulating the policies to solve them are the one of the classical problem faced by the governmental entity in Indonesia. The purpose of this study is to examine and analyze the influence of technical and organizational factors on the quality of financial statements. This will be linked with the decision making process implemented by the management to improve the quality of financial statements. Agency theory perspective is used to interpret the results of this research.The samples of this study consist of 69 officials (minimum echelon IV) that in 2015 or 2014 were actively involved in preparing and presenting financial statements of satuan kerja (satker) at Ministry of Labor in DKI Jakarta and UPTP (vertical office) all around Indonesia. This study uses mixed methods, applying a combination of two approaches (quantitative and qualitative) at the same time with sequential explanatory strategy. SPSS ver. 20 was used to analyze the quantitative data. Content analysis was used to analyze the qualitative data.This study provides evidence that the quality of financial statements is influenced by implementation of Standar Akuntansi Pemerintahan (SAP), reconciliation, and competence of human resources. The results showed that agency theory is very relevant to describe the current condition of governmental accounting and reporting. The policies to improve the quality of financial statements are reactively formulated. They do not have a main focus, roadmap and a grand strategy to solve the problems. Frequently, decision is not made based on scientific studies. The findings also revealed that institutional isomorphism did contribute to the process of preparing and presenting financial statements. The major contribution of this research is to provide an understanding of the factors that affect the quality of financial statements, which in turn could be used to formulate government policy in the future.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, governmental accounting and reporting, financial statements, implementation of SAP, competence of human resources, use of information technology, reconciliation, reorganization, mixed method, ag

Full Text:

PDF


References

Akbar, Rusdi. 2011. PerformanceMeasurement andAccountability in IndonesianLocal Government. Disertasi,Curtin Business School, Perth,Australia.Alves, Maria do Céu Gaspar. 2010. Information Technology Roles in Accounting Tasks - AMultiple-Case Study.International Journal of Trade,Economics and Finance, Vol. 1, No. 1, June, 2010 2010-023X.Andrews, Rhys dan George A. Boyne.2011. Local Government Reorganization and Public Service Performance: Does the Process Affect the Product? Cardiff Business School.Anonim. 2003. Undang-UndangNomor 17 Tahun 2003 tentangKeuangan Negara. NegaraRepublik Indonesia.---------. 2010. Peraturan PemerintahNomor 71/ /2010 tentang Standar Akuntansi Pemerintahan. Negara Republik Indonesia.---------. 2013. Peraturan MenteriKeuangan Nomor 210/PMK.05/2013 tentang Pedoman Rekonsiliasi dalam Rangka Penyusunan Laporan Keuangan Lingkup Bendahara Umum Negara dan Kementerian Negara/Lembaga. Negara Republik Indonesia.Aryani, Farida. 2012. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuanganpada Kementerian Negara/Lembaga Satuan Kerja Mitra KPPN Medan II. Tesis, Universitas Sumatera Utara, Medan.Azhar. 2007. Faktor-faktor yang Mempengaruhi Keberhasilan Penerapan Permendagri Nomor13 Tahun 2006 pada Pemerintah Kota Banda Aceh. Tesis, Universitas Sumatera Utara, Medan.9 |MAGISTER AKUNTANSI (MAKSI) FEB UGMACCOUNTING AND BUSINESS INFORMATION SYSTEMS (ABIS) JOURNAL VOLUME 13, AGUSTUS 2015Balthazard, Claude dan Susan Robinson. 2011. The Role and Future of HR: The CEO’s Perspective. 2011 Research Highlight. Kanada: HumanResources ProfessionalsAssociation (HRPA) dan Knightsbridge.Behn, Robert D. 1995. The BigQuestions of PublicManagement. Public Administration Review, Vol. 55, No. 4 (Jul. - Aug., 1995), pp. 313-324.Benedict, Amanda, Nancy R. Lockwood, Evren Essen, dan Steve Williams. 2008. HR’s Evolving Role in Organizations and Its Impact on Business Strategy. Linking Critical HR Functions to Organizational Success. A Survey Report by the Society for Human Resource Management. Alexandria, VA USA: Society for Human Resource Management.BPK RI. 2006 - 2013. Laporan HasilPemeriksaan Badan PemeriksaKeuangan Tahun 2006 – 2013.Jakarta.Braun, Virginia dan Victoria Clarke. 2006. Using Thematic Analysis in Psychology. Dept. of Psychology The University of Auckland, Auckland, NZ and Faculty of Applied Science The University of The West England Frenchay Campus, Bristol, UK.Creswell, John. W dan Vicki L. Plano Clark. 2011. Designing and Conducting Mixed MethodsResearch. 2nd ed. California:Sage Publication, Inc.Daniarty, Sylvia. 2014. Pengaruh Penerapan SAP, Kompetensi SDM, Pemanfaatan Teknologi Informasi, dan Rekonsiliasi terhadap Kualitas Laporan Keuangan Satuan Kerja di Lingkup Kementerian Dalam Negeri – Wilayah Kerja PulauJawa. Tesis, Pascasarjana Sekolah Tinggi Manajemen Labora, Jakarta .De Vries, Michiel S. 2012. Reform Fatigue: The Effects of Reorganizations on Public Sector Employees. Departmentof Public Administration, Radboud University, Nijmegen.Financial Accounting Standards Board (FASB). 2008. Statement of Financial Accounting ConceptsNo. 2: QualitativeCharacteristics of AccountingInformation. OriginalPronouncements As Amended.Greve, Carsten. 2003. Public SectorReform in Denmark:Organizational Transformationand Evaluation. PublicOrganization Review: A GlobalJournal 3: 269–280.Gudono. 2014. Teori Organisasi. Edisi3. Yogyakarta: BPFEUniversitas Gadjah Mada.Hamka, Burhanudin, Muh. Idris, danSulaeman Fattah. 2009.Kualitas Pelayanan Publik:Implikasi ReorganisasiKelembagaan Pemerintah10 |MAGISTER AKUNTANSI (MAKSI) FEB UGMACCOUNTING AND BUSINESS INFORMATION SYSTEMS (ABIS) JOURNAL VOLUME 13, AGUSTUS 2015Kabupaten/Kota. Jakarta: STIA LAN.Hannan, M. dan Freeman, J. 1984.Structural Inertia andOrganizational Change. American Sociological Review Vol. 49, No. 2, 149-164Indriasari, Desi dan Ertambang Nahartyo. 2008. PengaruhKapasitas Sumber DayaManusia, PemanfaatanTeknologi Informasi, dan Pengendalian Intern AkuntansiTerhadap Nilai InformasiPelaporan Keuangan Pemerintah Daerah (Studi Pada Pemerintah Kota Palembang dan Kabupaten Ogan Ilir). Simposium Nasional Akuntansi XI, Pontianak.Jensen, M.C. dan Meckling, W.H. 1976. Theory of the Firm, Managing Behavior Agency Cost and Ownership Structure.Journal of Financial Economics. Vol. 3, Oktober 1976. No. 4, pp. 305-360.Juwita, Rukmi. 2013. PengaruhImplementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas LaporanKeuangan. Trikonomika Volume 12, No. 2, Desember 2013, hal. 201–214.Kaufman, D., A. Kraay dan M. Mastruzzi. 2006. Measuring Governance Using Perceptions Data. In Susan Rose-Ackerman (ed.), Handbook of Economic Corruption. Edward Elgar.Lim, Francis Pol C. 2013. Impact of Information Technology on Accounting Systems. Asia-Pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology. Vol.3, No.2, December (2013), pp. 107-120.Mahapatro, Bibhuti Bhusan. 2010.Human ResourcesManagement. New Delhi: NewAge International (P) Ltd.,Publishers.March, J. G. and J.P. Olsen. 1983. Organizing Political Life: What Administrative Reorganization Tells Us About Government. American Political Science Review, Vol. 77, Issue 2, 281-96.Mardiasmo. 2005. Akuntansi Sektor Publik. Edisi 2. Yogyakarta:Penerbit Andi.Maynard-Moody, S., D.D. Stull, dan J. Mitchell. 1986. Reorganization as Status Drama: Building, Maintaining, and Displacing Dominant Subcultures. Public Administration Review, 46:301-31.Meier, K. J. 1980. Executive Reorganization of Government: Impact on Employment andExpenditures. American Journal of Political Science, Vol. 24, No.3, 96-412.Moe, T.M. 1984. The New Economicsof Organization. AmericanJournal of Political Science,Vol. 28, No. 5, 739-77711 |MAGISTER AKUNTANSI (MAKSI) FEB UGMACCOUNTING AND BUSINESS INFORMATION SYSTEMS (ABIS) JOURNAL VOLUME 13, AGUSTUS 2015Nugraheni, Purwaniati dan Imam Subaweh. 2008. Pengaruh Penerapan Standar AkuntansiPemerintahan Terhadap Kualitas Laporan Keuangan. Jurnal Ekonomi Bisnis, No. 1 Vol. 13, April 2008, hal 48-58.Perrow, Charles. 1967. A Framework for the Comparative Analysis ofOrganizations. AmericanSociological Review, Vol. 32, No. 2, 194-208.Pollitt, C. G. dan G. Bouckaert. 2011. Public Management Reform: A Comparative Analysis. Oxford University Press.Ratnaningsih, Kadek Indah dan I Gusti Ngurah Agung Suaryana. 2014.Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, dan PengetahuanManajer Akuntansi pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal AkuntansiUniversitas Udayana, 6.1 (2014):1-16.Robbins, Stephen P. 1994. Teori Organisasi Struktur, Desain,dan Aplikasi. Edisi 3. Diterjemahkan oleh Jusuf Udaya. Jakarta: Penerbit Arcan.Sari, Shinta Permata dan Banu Witono.2014. Keterandalan danKetepatwaktuan Pelaporan Keuangan Ditinjau dari Sumber Daya Manusia, Pengendalian Internal, dan Pemanfaatan Teknologi Informasi. Seminar Nasional dan Call for Paper(Sancall 2014): Research Methods and Organizational Studies, hal. 418-425.Soegiono, Steven Leonardo dan EddyMadiono Sutanto. Restrukturisasi Organisasi di PT Samudra Alam Raya Surabaya. AGORA Vol. 1, No. 3, 2013.Stiglitz, J. E. 1999. On Liberty, theRight to Know, and PublicDiscourse: The Role ofTransparency in Public Life.Oxford Amnesty Lecture,Oxford, U.K.Suparta. 2011. Implikasi Kebijakan Reorganisasi Perangkat Daerah (Studi Kasus pada Dinas Perhubungan, Informasi, danKomunikasi Kabupaten Sijunjung). Tesis, Universitas Andalas, Padang.Supriyanto, Joko. 2013. Pengaruh Penerapan SAP, Kualitas SDM,Pemanfaatan Teknologi Informasi, dan Rekonsiliasi terhadap Kualitas Laporan Keuangan Satuan Kerja di Wilayah Pembayaran KPPN Makassar II. Tesis, ProgramMagister Akuntansi, Universitas Muslim Makassar.Sutaryo. 2012. Hubungan Keagenandalam Organisasi Pemerintahan, Perspektif dariAgency Theory. http://sutaryofe.staff.uns.ac.id/2 012/07/30/hubungan-keagenan-dalam-organisasi-pemerintahan-perspektif-dari-agency-theory/ (diakses 5 Juni 2015).Tambunan, Bernard Paulinus M. 2012. Analisis Faktor-Faktor yangMempengaruhi PeningkatanKualitas Laporan Keuangan12 |MAGISTER AKUNTANSI (MAKSI) FEB UGMACCOUNTING AND BUSINESS INFORMATION SYSTEMS (ABIS) JOURNAL VOLUME 13, AGUSTUS 2015pada Satker di LingkunganBadan Meteorologi, Klimatologi, dan Geofisika. Skripsi, Universitas Sumatera Utara, Medan.Teng J. dan Calhoun K. 1996. Organizational Computing as a Facilitator of Operational and Managerial Decision Making: an Exploratory Study ofManagers’ Perceptions. Decision Sciences. Vol. 27, Issue 4, pp 673-710Thomas, C.W. 1993. ReorganizingPublic Organizations:Alternatives, Objectives, andEvidence. Journal of PublicAdministration Research andTheory, 3(4): 457-86.Thompson, James D. 1976. Organization in Action: Social Science Bases of Administrative Theory. University of Urbana-Champaign’s Academy forEnterpreneurial LeadershipHistorical Research Reference in Enterpreneurship.Tyack, D. dan L. Cuban (1997). Tinkering toward Utopia: A Century of Public School Reform. Harvard: Harvard UP.Wilkinson, W. Joseph, Michael J. Cerullo, Vasant Raval, dan Bernard Wong-On-Wing. 2000.Accounting Information Systems: Essential Conceptsand Applications. FourthEdition. John Wiley and Sons.Inc.Winidyaningrum, Celviana dan Rahmawati. 2010. PengaruhSumberdaya Manusia danPemanfaatan TeknologiInformasi TerhadapKeterandalan danKetepatwaktuan Pelaporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Pengendalian Intern Akuntansi (Studi Empiris di Pemda Subosukawonosraten).Simposium Nasional Akuntansi XIII, Purwokerto.Woodward. J. 1980. IndustrialOrganization: Theory andPractice. Ed 2. Oxford: OxfordUniversity Press.Zajac, E. and Kraatz, M. 1993. A Diametric Forces Model of Strategic Change: Assessing the Antecedents and Consequences of Restructuring in the Higher Education Industry. Strategic Management Journal, Vol.14, pp 83-102.Zimmerman, Jerold L. 1977. The Municipal Accounting Maze: An Analysis of PoliticalIncentives. Journal of Accounting Research. Vol. 15, Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions. pp. 107-144.



DOI: https://doi.org/10.22146/abis.v2i1.59370

Article Metrics

Abstract views : 1228 | views : 1204

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

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

______________________________________________________________________________________________________

2302 - 1500