Factors Influencing Data Quality Of The Public Sector Accounting Information System In Indonesia

Muliyani, Muliyani (2016) Factors Influencing Data Quality Of The Public Sector Accounting Information System In Indonesia. Masters thesis, Universiti Sains Malaysia.

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    Abstract

    Laporan kewangan yang berkualiti tinggi adalah penting untuk meningkatkan ketelusan dan akauntabiliti pengurusan kewangan di kalangan Kerajaan Pusat Indonesia (LKPP). Walau bagaimanapun, bukti menunjukkan bahawa kualiti sistem maklumat perakaunan (AIS) negara masih tidak memuaskan. Laporan audit yang dikeluarkan oleh Lembaga Audit Indonesia (BPK) menunjukkan bahawa laporan kewangan yang dikemukakan oleh LKPP gagal memperoleh pendapat yang tidak berkelayakan dari tahun 2004 hingga 2015. Kajian-kajian terdahulu telah mengenal pasti beberapa kelemahan sebagai punca kualiti pelaporan yang rendah, namun, kajian-kajian tersebut hanya tertakluk kepada konteks kerajaan tempatan dan menghadapi kelemahan dari segi saiz sampel kecil. Objektif pertama kajian ini adalah untuk mengenal pasti faktor-faktor yang mempengaruhi kualiti data (DQ) AIS dalam sektor awam Indonesia. Kajian ini juga mengkaji sama ada terdapat jurang di antara prestasi sebenar faktor-faktor yang mempengaruhi kualiti data AIS berbanding dengan persepsi terhadap kepentingan faktor-faktor berkenaan di kalangan kakitangan dalam unit kerja. Populasi kajian ini ditakrifkan sebagai kesemua kakitangan yang terlibat dalam penyediaan maklumat SAI (Sistem Perakaunan Institusi) di Lembaga Pengajian Tinggi (DIKTI). High quality financial reports are essential to enhance transparency and accountability of the financial management among the Indonesian Central Government (LKPP). Nevertheless, evidence shows that the quality of the national accounting information system (AIS) is still far from satisfactory. The audit reports issued by the Indonesian Audit Board (BPK) indicated that the financial reports submitted by LKPP failed to obtain unqualified opinion from 2004 to 2014. Previous studies have identified some weaknesses as the causes to the poor reporting quality, however, these studies are subject to local government context and suffered from small sample size. The first objective of this study is to identify the factors influencing data quality (DQ) of AIS in the Indonesian public sector. This study also examines whether there is a gap among the staff in the work units with regards to their perception about the actual performance and factors that are perceived to be important in DQ of AIS. The population of this study is defined as all information producers of SAI (Sistem Akuntansi Instansi, Institution Accounting System) staff in the Directorate of Higher Education (DIKTI).

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
    Divisions: Pusat Pengajian Pengurusan (School of Management)
    Depositing User: Mr Noorazilan Noordin
    Date Deposited: 27 Feb 2017 10:10
    Last Modified: 27 Feb 2017 10:10
    URI: http://eprints.usm.my/id/eprint/32225

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