Nurhayati Soleha, Nurhayati
Sultan Ageng Tirtayasa University

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EFEK MODERASI KELEMAHAN PENGENDALIAN INTERNAL ATAS PENGARUH PENGELUARAN PEMERINTAH TERHADAP INDEX PEMBANGUNAN MANUSIA (STUDI PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA SE-PROVINSI BANTEN) Rosiana, Rita; Yulianto, Agus Solikhan; Soleha, Nurhayati
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : Universitas Sultan Ageng Tirtayasa

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Abstract

Abstract This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index.  Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period of 2009-2012. The analysis shows that government expenditure influences the human development index. The weakness of internal control does not show the moderating effect over the influence of government expenditure on human development index. Keywords: Human development index, Internal Control and Government Expenditure Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh moderasi dari kelemahan pengendalian internal terhadap dampak pengeluaran pemerintah terhadap indeks pembangunan manusia. Kualitas sumber daya manusia dianggap sebagai faktor penting untuk pertumbuhan suatu daerah. Pengeluaran pemerintah yang optimal dapat memberikan dampak positif pada kualitas sumber daya manusia. Kalau tidak, pengeluaran pemerintah yang tidak efektif diperkirakan akan berdampak negatif terhadap pengembangan sumber daya manusia. Penelitian ini dilakukan atas data keuangan yang dirilis oleh pemerintah kota di Provinsi Banten untuk periode 2009-2012. Analisis menunjukkan bahwa pengeluaran pemerintah mempengaruhi indeks pembangunan manusia. Kelemahan pengendalian internal tidak menunjukkan efek moderasi atas pengaruh pengeluaran pemerintah pada indeks pembangunan manusia. Kata Kunci: Indeks pembangunan manusia, Kontrol Internal, dan Pengeluaran Pemerintah
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN: STUDI PADA SKPD KABUPATEN/KOTA PROPINSI BANTEN Soleha, Nurhayati
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v13i1.1876

Abstract

The aim of this research is to analyze the effect of implementation of regional financial accounting system and control activities on financial accountability. The method used in this research is explanatory survey method. The analysis method that used in this research is path analysis. The result of the analysis shown that the implementation of regional financial accounting system and control activities give positive and significant influence simultaneously reaches 55,20% on financial accountability. The second result shown the implementation of regional financial accounting system give positive and significant influence reaches 20,05% on financial accountability. The third result shown the implementation of control activities give positive and significant influence reaches 35,15% on financial accountabilityDOI: 10.15408/etk.v13i1.1876