Proceedings of the 3rd Beehive International Social Innovation Conference, BISIC 2020, 3-4 October 2020, Bengkulu, Indonesia

Research Article

The Relationship of Ethics Codes, Competencies, and Professional Skeptism on the Implementation of Governtment Internal Control System

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  • @INPROCEEDINGS{10.4108/eai.3-10-2020.2306602,
        author={Slamet  Widodo and Akram Harmoni Wiardi and Engga  Putrawan},
        title={The Relationship of Ethics Codes, Competencies, and Professional Skeptism on the Implementation of Governtment Internal Control System},
        proceedings={Proceedings of the 3rd Beehive  International Social Innovation Conference, BISIC 2020, 3-4 October 2020, Bengkulu, Indonesia},
        publisher={EAI},
        proceedings_a={BISIC},
        year={2021},
        month={5},
        keywords={the  utilization  of  simda;  the  implementation  of  government  accounting  standard; government internal control system;  the quality of financial report},
        doi={10.4108/eai.3-10-2020.2306602}
    }
    
  • Slamet Widodo
    Akram Harmoni Wiardi
    Engga Putrawan
    Year: 2021
    The Relationship of Ethics Codes, Competencies, and Professional Skeptism on the Implementation of Governtment Internal Control System
    BISIC
    EAI
    DOI: 10.4108/eai.3-10-2020.2306602
Slamet Widodo1,*, Akram Harmoni Wiardi1, Engga Putrawan1
  • 1: Faculty of Economics and Business - Universitas Bengkulu
*Contact email: slamet.widodo@gmail.com

Abstract

he objective of this study was to prove the effect of the utilization of Local Management Information System (referred as SIMDA in Indonesian terminology), the implementation of government accounting standard and government internal control system on the quality of financial report of Local Official Organization at Rejang Lebong Regency. The data used in this study was primary data obtained from the distribution of questionnaires to the financial managers of Local Official Organization at Rejang Lebong Regency. The number of samples used in this study was 164 people. However, from the result of the distribution of questionnaires, it was found that the number of samples that was feasible to be analyzed was only 142 people. The method of data analysis used was descriptive analysis and multiple regression analysis. The obtained results of the study were: (1) the utilization of SIMDA had significant effect on the quality of local financial report; (2) the implementation of government accounting standard had significant effect on the quality of local financial report; and (3) government internal control system showed significant effect on the quality of local financial report.