THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS
DOI:
https://doi.org/10.28986/jtaken.v6i2.469Keywords:
revaluation, human, technology, asset, government, reportAbstract
The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value.
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Surgawi, L. A., & Solikhah, B. (2018). Analysis of financial and non-financial factors to the revaluation of fixed assets. KnE Social Sciences, 3(10), 1052–1066. DOI: 10.18502/kss.v3i10.3192
Wali, S. (2015). Mechanisms of corporate governance and fixed asset revaluation. International Journal of Accounting and Finance, 5(1), 82. DOI: 10.1504/ijaf.2015.067689
Yuliani, S. N. U. B. (2010). Pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah (Studi pada Pemerintah Kota Banda Aceh). Jurnal Telaah dan Riset Akuntansi, 3(2), 206–220.
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BPK RI. (2018). Laporan Hasil Pemeriksaan atas Penilaian Kembali Barang Milik Negara Tahun 2017-2018 pada Kementerian/Lembaga Selaku Pengguna Barang, dan Instansi Terkait Lainnya (Audit Report on Examination on Reassessment of State Property for 2017-2018 at Ministries/agencies as Goods Users, and Other Related Agencies). Jakarta: BPK RI
Baek, H. Y., & Lee, D. Y. (2016). Motives for and effects of asset revaluation: An examination of South Korean data. Emerging Markets Finance and Trade, 52(12), 2808–2817. DOI: 10.1080/1540496X.2016.1209360
Choi, T. H., Pae, J., Park, S., & Song, Y. (2013). Asset revaluations: Motives and choice of items to revalue. Asia-Pacific Journal of Accounting and Economics, 20(2), 144–171. DOI: 10.1080/16081625.2012.719858
DJKN. (2018). Per April 2018 revaluasi berhasil tingkatkan nilai BMN jadi 3 kali lipat. Retrieved from www.djkn.kemenkeu.go.id/reval/node/276
Efendi, R., Dewi, F. G., & Gamayuni, R. R. (2018). Usefulness analysis of accrual-based accounting information on local government financial statement: A qualitative study. International Journal of Scientific and Technology Research, 7(11), 10–21.
Elfauzi, A. F. (2019). Pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi pemerintah dan peran internal audit terhadap kualitas laporan keuangan (Studi empiris pada SKPD Kabupaten Demak). Diponegoro Journal of Accounting, 8(2), 1–9.
Elhawary, H. M. A. (2018). Land under roads and the power of politics. Pacific Accounting Review, 30(1), 73–91. DOI: 10.1108/PAR-02-2017-0010
Fayezi, S., O’Loughlin, A., & Zutshi, A. (2012). Agency theory and supply chain management: A structured literature review. Supply Chain Management, 17(5), 556–570. DOI: 10.1108/13598541211258618
Gardini, S. G. G. (2014). Voluntary adoption of the consolidate. Journal of Public Budgeting, Accounting & Financial Management, 26(2), 313–344. DOI: 10.1108/JPBAFM-26-02-2014-B004
Government Regulation Number 71 of 2010 concerning Government Accounting Standards (Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan). Retrieved from http://www.djpk.kemenkeu.go.id/attach/post-pp-no-71-tahun-2010-tentang-standar-akuntansi-pemerintahan/PP71.pdf
Gusherinsya, R., & Samukri, S. (2017). Pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 125–135. DOI: 10.37932/ja.v9i1.94
Iatridis, G. E., & Kilirgiotis, G. (2012). Incentives for fixed asset revaluations: The UK evidence. Journal of Applied Accounting Research, 13(1), 5–20. DOI: 10.1108/09675421211231871
Jati, B. P. (2019). Pengaruh penerapan standar akuntansi pemerintahan berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Wahana Akademi Akuntansi YKPN Yogyakarta, 21(1), 1–14.
Law of The Republic of Indonesia Number 23 of 2014 concerning Local Go-vernment (Undang-undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah). Retrieved from https://peraturan.bpk.go.id/Home/Details/38685/uu-no-23-tahun-2014
Nailufaroh, L. (2019). Fixed asset intensity, market to book ratio. Jurnal Akuntansi, 6(1), 1–19. DOI: 10.30656/jak.v 6 i 1 .943
Palea, V. (2014). Fair Value accounting and its usefulness to financial statement users. SSRN Electronic Journal, 12(2), 102–116. DOI: 10.2139/ssrn.2365712
Presidential Regulation Number 75 of 2017 concerning Reappraisal of State/Regional Property (Peraturan Presiden Nomor 75 Tahun 2017 tentang Penilaian Kembali Barang Milik Negara/Daerah). Retrieved from http://www.djkn.kemenkeu.go.id/reval/node/39
Puspitarini, I., Firmansyah, A., & Handayani, D. (2017). Pengaruh kompetensi sumber daya manusia dan teknologi informasi terhadap penerapan akuntansi berbasis akrual pada pengelolaan barang milik negara. Journal of Applied Managerial Accounting, 1(2), 141–149. DOI: 10.30871/jama.v1i2.501
Regulation of the Minister of Finance of the Republic of Indonesia Number 191/PMK.01/2015 concerning Revaluation of Fixed Assets for Taxation Purposes for Applications Filed in 2015 and 2016 (Penilaian Kembali Aktiva Tetap untuk Tujuan Perpajakan bagi Permohonan yang Diajukan Pada Tahun 2015 dan Tahun 2016). Retrieved from https://jdih.kemenkeu.go.id/fullText/ 2015/191~PMK.010~2015Per.pdf
Regulation of the Minister of Finance of the Republic of Indonesia Number 97/PMK.01/2017 concerning Communication Information Technology Governance in the Ministry of Finance (Tata Kelola Teknologi Informasi Komunikasi di lingkungan Kementerian Keuangan). Retrieved from https://jdih.kemenkeu.go.id/fullText/2017/97~PMK.01~2017Per.pdf
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information System (13th Ed.). Jakarta: Salemba Empat.
Sekaran, U. R. B. (2010). Research methods for business a skill-building approach. New Jersey: John Wiley and Son Inc.
Skoda, D. M. M. (2015). Fair value in financial statements after the financial crisis. Journal of Applied Accounting Research, 16(1), 312–332. DOI: 10.1108/JAAR-07-2014-0069
Surgawi, L. A., & Solikhah, B. (2018). Analysis of financial and non-financial factors to the revaluation of fixed assets. KnE Social Sciences, 3(10), 1052–1066. DOI: 10.18502/kss.v3i10.3192
Wali, S. (2015). Mechanisms of corporate governance and fixed asset revaluation. International Journal of Accounting and Finance, 5(1), 82. DOI: 10.1504/ijaf.2015.067689
Yuliani, S. N. U. B. (2010). Pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi keuangan daerah dan peran internal audit terhadap kualitas laporan keuangan pemerintah daerah (Studi pada Pemerintah Kota Banda Aceh). Jurnal Telaah dan Riset Akuntansi, 3(2), 206–220.
Zakaria, A., Edwards, D., Holt, G., & Ramachandran, V. (2014). A review of property, plant, and equipment asset revaluation decision making in Indonesia: Development of a conceptual model. Mindanao Journal of Science and Technology, 12(2014), 109–128.
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Submitted
2020-09-17
Accepted
2020-11-12
Published
2020-12-28
How to Cite
Indra, I. (2020). THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 6(2), 129–142. https://doi.org/10.28986/jtaken.v6i2.469
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