Browsing by Author "Antoni, Erwin"

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    EFFECT OF APIP CAPABILITY IN THE FRAMEWORK OF THE INTERNAL AUDIT CAPABILITY MODEL, AND SPIP MATURITY ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENT (Study on Local Government in West Java Province)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Silviana; Prasetyo, Hadian; Antoni, Erwin
    This study aims to determine whether APIP capabilities within the framework of the internal audit capability model and SPIP maturity affect the quality of local government financial reports. The research method used in this study is the explanatory method. The population in this study is the Regional Government in the area of West Java Province, the population in this study were 28 Regional Governments. While the analytical method used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver.21.00. Based on the results of the study show that the APIP Capability and SPIP Maturity significantly influence the Quality of Regional Government Financial Reports.
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    PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH SURVEY PADA PEMERINTAH KABIJPATEN DI SELURUH JAWA BARAT
    (PROFITA Komunikasi Ilmiah Akuntansi dan Perpajakan, Fakultas Ekonomi dan Bisnis Universitas Mercu Buana, 2014-04) Silviana; Antoni, Erwin
    The government has then performed reforms in financial management area, but the reality is still minimal government financial statements that get unqualiJied opinion ( WDP ). This study was conducted to analyze the effect of application ofAccounting Information System on the Quality of Local Government Financial Statements. The method used is explanatoly. Data collection was conducted using a questionnaire distributed to Auditors Audit Board of the Republic of Indonesia - West Java Provincial OfJice. Analysis tools using simple linear regression. This research resulted in findings of the application of the accounting information system have an influence on the quality of local government financial reports. It was found that there are factors that are still less than optimal like information system computerize not yet intergration with other division, competencies include human resource accounting educational background is still minimal in finance department. In other words accounting system have to integration with all division to accelerate process making financial statement, and thus accounting for personnel knowledge is a factor that must be considered in improving the quality of local government financial statement.