Pemahaman Sumber Daya Manusia, Implementasi Standar Akuntansi Pemerintah dan Kualitas Informasi Keuangan pada Satuan Kerja Kementerian Sosial
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Abstract
ABSTRACT
Government agencies today must follow accounting developments to create accountability and transparency. This study aims to obtain evidence of the influence of understanding of human resources and the implementation of government accounting standards on the quality of financial information. This research uses survey method. Sampling method used by writer is simple random sampling. Respondents are all planners, financial managers, financial statements compilers within the Ministry of Social RI as many as 779 people, with a sample of 88 people. Hypothesis test using multiple linear regression. The results showed that the understanding of Human Resources and Implementation of Government Accounting Standards have a significant positive impact on the Quality of Financial Information. It also shows that there is a synergy between the understanding of human resources and the implementation of government accounting standards in achieving the quality of financial information within the Ministry of Social RI in line with expectations.
ABSTRAK
Lembaga pemerintah saat ini, harus mengikuti perkembangan akuntansi agar tercipta akuntabilitas dan transparansi. Salah satu upayanya yaitu penyampaian laporan pertanggungjawaban keuangan pemerintah yang berkualitas. Penelitian ini bertujuan untuk memperoleh bukti tentang pengaruh pemahaman sumber daya manusia dan implementasi standar akuntansi pemerintah terhadap kualitas informasi keuangan. Penelitian ini menggunakan metode survey. Metode pengambilan sampel yang digunakan penulis adalah simple random sampling. Responden adalah seluruh perencana, pengelola keuangan, penyusun laporan keuangan dilingkungan Kementerian Sosial RI sebanyak 779 orang, dengan jumlah sampel sebanyak 88 orang. Uji hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan Pemahaman Sumber Daya Manusia dan Implementasi Standar Akuntansi Pemerintah berpengaruh signifikan positif terhadap Kualitas Informasi Keuangan. Hal ini juga menunjukkan bahwa terdapat sinergi antara pemahaman sumber daya manusia dan implementasi standar akuntansi pemerintah dalam mencapai kualitas informasi keuangan dilingkungan Kementerian Sosial RI yang sesuai dengan harapan.
JEL Classification: M41, M42
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