DETERMINANTS OF GOVERNMENT FINANCIAL REPORT QUALITY IN HEALTH QUARANTINE TECHNICAL IMPLEMENTING UNITS OF THE MINISTRY OF HEALTH

Authors

  • Muhammad Khairy Muflih Universitas Lambung Mangkurat
  • Syaiful Hifni Universitas Lambung Mangkurat
  • Sarwani Universitas Lambung Mangkurat

DOI:

https://doi.org/10.36563/084jc273

Keywords:

Human Resource Competence, Government Accounting Standards, Government Internal Control Systems, Financial Report Quality

Abstract

This study aims to examine the effects of human resource competence, government accounting standards, government internal control systems, and information technology utilization on the quality of financial reports in Health Quarantine Technical Implementing Units (UPTs) within the Ministry of Health. This study employed a quantitative approach using a survey method and a census sampling technique involving all financial management personnel across 51 Health Quarantine Technical Implementing Units, with data analyzed using multiple linear regression. The findings indicate that human resource competence, government accounting standards, and government internal control systems each have a positive and significant effect on the quality of financial reports. In contrast, information technology utilization has no significant effect and exhibits a negative direction, indicating the presence of a technology paradox resulting from a financial system that has not yet been fully integrated. Simultaneously, the four variables collectively have a significant effect on the quality of financial reports in Health Quarantine Technical Implementing Units within the Ministry of Health.

Downloads

Download data is not yet available.

References

Agustina, T., & Wardany, S. (2022). Faktor-faktor yang memengaruhi kualitas laporan keuangan pemerintah daerah (studi kasus pada Badan Pengelola Keuangan dan Aset Kabupaten Serdang Bedagai). Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI).

Apriliani, R., Nur, H., & Purnama, D. (2021). Akuntabilitas pengelolaan keuangan Badan Usaha Milik Desa di Kabupaten Kuningan. Tirtayasa Ekonomika.

Arens, A. E., Randal, J., & Beasley, M. (2014). Auditing and assurance services: An integrated approach. Prentice Hall.

Arikunto, S. (2021). Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.

Feni, P., Muhammad, R., & Choirul, A. (2023). Pengaruh penerapan standar akuntansi pemerintah berbasis akrual, sistem pengendalian internal dan pengawasan keuangan terhadap kualitas laporan keuangan di SKPD Kabupaten Bantul. J-CEKI: Jurnal Cendekia Ilmiah.

Fitriana, A. N., Widarno, B., & Harimurti, F. (2019). Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern akuntansi terhadap kualitas laporan keuangan daerah (studi pada Badan Keuangan Daerah Kabupaten Sukoharjo). Jurnal Akuntansi dan Sistem Teknologi Informasi.

Ghozali, I. (2022). Aplikasi analisis multivariate dengan program IBM SPSS. Badan Penerbit Universitas Diponegoro.

Hadis, F., Ihsan, H., Dwiharyadi, A., Septriani, Y., & Afni, Z. (2022). Pengaruh pemanfaatan teknologi informasi, kompetensi sumber daya manusia terhadap kualitas laporan keuangan. Akuntansi dan Manajemen.

Ikhsan, A., et al. (2018). Metodologi penelitian bisnis. Madenatera.

Indonesia. (2003). Undang-Undang Republik Indonesia Nomor 17 Tahun 2003 tentang Keuangan Negara. Sekretariat Negara Republik Indonesia.

Indonesia. (2004). Undang-Undang Republik Indonesia Nomor 1 Tahun 2004 tentang Perbendaharaan Negara. Sekretariat Negara Republik Indonesia.

Indonesia. (2008). Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Sekretariat Negara Republik Indonesia.

Indonesia. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Sekretariat Negara Republik Indonesia.

Kalyani, V., & K, R. M. (2021). Implementation of internal control over financial reporting (ICFR) framework and CSR activity: A case study of public company in India. Bi-Lingual International Research Journal, 11(1), 111-117.

Mardiasmo. (2018). Akuntansi sektor publik (Edisi terbaru). Penerbit Andi.

Ningrum, T. (2018). Pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi dan penerapan standar akuntansi pemerintahan berbasis akrual terhadap kualitas laporan keuangan. Jurnal Ekobis Dewantara.

Nordiawan, D., & Hertianti, A. (2010). Akuntansi sektor publik. Salemba Empat.

Parinding, S., Sari, N., & Dasila, R. A. (2023). Pengaruh standar akuntansi pemerintah berbasis akrual dan sistem pengendalian intern terhadap kualitas laporan keuangan SKPD Kota Palopo. UBM Journal.

Pasolo, M., Ameliana, Y., & Kadek, A. A. (2023). Determinan kualitas laporan keuangan Pemerintah Kota Jayapura dengan komitmen organisasi sebagai pemoderasi. NCAF.

Philadhelphia, I. S., Suryaningsum, S., & Sriyono. (2020). The effect of human resources competency, government accounting standards, good governance, and internal control systems on the quality of local government financial statements. Journal of Islamic Accounting Research, 2(1), 17-35.

Prinanda, B., Safira, D., Saputri, D. W., Khoiriah, E., & Sisdianto, E. (2024). Faktor-faktor yang mempengaruhi kualitas laporan keuangan. Jurnal Rumpun Manajemen dan Ekonomi.

Putra, W. E., Kusuma, I. L., & Dewi, M. W. (2021). Faktor-faktor yang mempengaruhi kualitas laporan keuangan dan komitmen organisasi sebagai variabel moderasi. Proceeding Seminar Nasional & Call For Papers.

Sholohah, S. A., & Sulistyawati, A. I. (2018). Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya (studi kasus pada DPKAD Kota Semarang). Fokus Ekonomi.

Spencer, L., & Spencer, S. (2023). Competence at work: Models for superior performance. John Wiley & Sons.

Sugiyono. (2019). Metode penelitian kuantitatif kualitatif dan R&D. Alfabeta.

Widodo, T. (2025, Mei 27). BPK beri opini WTP atas LKPP Tahun 2024 dan kawal belanja negara yang berdampak langsung pada rakyat. BPK RI. https://www.bpk.go.id/news/bpk-beri-opini-wtp-atas-lkpp-tahun-2024-dan-kawal-belanja-negara-yang-berdampak-langsung-pada-rakyat

Downloads

Published

2026-08-10

Issue

Vol. 5 No. 2 (2026): Special Issue

Section

Articles

License

Copyright (c) 2026 Muhammad Khairy Muflih, Syaiful Hifni, Sarwani

Creative Commons License

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

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License

Deprecated: json_decode(): Passing null to parameter #1 ($json) of type string is deprecated in /var/www/html/plugins/generic/citations/CitationsPlugin.php on line 68

How to Cite

DETERMINANTS OF GOVERNMENT FINANCIAL REPORT QUALITY IN HEALTH QUARANTINE TECHNICAL IMPLEMENTING UNITS OF THE MINISTRY OF HEALTH. (2026). JAT : Journal Of Accounting and Tax , 5(2), 956-970. https://doi.org/10.36563/084jc273