PENGARUH PENDIDIKAN, PENGALAMAN KERJA DAN KOMPOSISI GENDER TERHADAP KINERJA PELAKSANAAN PELAPORAN KEUANGAN SKPD DI PROVINSI NUSA TENGGARA TIMUR
DOI:
https://doi.org/10.35591/wahana.v18i2.108Abstract
The purpose of this study is to find empirical evidence of the influence of education, work experience, and gender composition on the performance of the implementation of financial reporting in the sectors in the province of East Nusa Tenggara. The research is explanatory. The approach used in this study was survey method. The population of this study came from 40 sectors in the NTT provincial government. Research using non-random sampling and survey respondent is the head of Sub - Division of Finance of SKPDs. There were 40 questionnaires which distributed and used as a sample of 40 respondents. Technical analysis of the data using PLS Regression (Partial Last Square) with WarpPLS 3.0 software. Testing was conducted in two phases, namely assessing the outer model (measurement model) and the inner model (structural model). The results of the study among the three exogenous variables: education, work experience and gender composition showed that the positive effect of work experience on the performance of the implementation of financial reporting. Based on the results obtained in this study is expected for the area of financial management officer with regard to the implementation of financial reporting, when choosing to place employees at existing fields, should also be considered to be qualified competence in accordance with their duties and functions. In a subsequent study, researcher recommends to conduct similar studies to expand research.
Keywords: Level of Education, Work Experience, gender composition, performance of financial reporting
Downloads
References
Achmad, N. 1982. Pendidikan dan Masyarakat. Yogyakarta : CV. Bina Usaha.
AIPD, 2009. Laporan Survey Pengukuran Manajemen Keuangan Publik Provinsi Nusa Tenggara Timur. Kerjasama Pemerintah Australia melalui AustraliaNusa Tenggara Assistance for Regional Autonomy (ANTARA) Program Dengan Pemerintah Provinsi Nusa Tenggara Timur (NTT).
Almanidar, E. 2009. “Pemahaman Aparatur Terhadap Proses Penyusunan Laporan Keuangan Entitas Pada Pemerintah Daerah Kabupaten Pidieâ€. Tesis Magister Program Pascasarjana Universitas Syiah Kuala, Banda Aceh.
Arfan dan Faisal. 2009. “Pengaruh Masa Kerja, Jabatan dan Jenjang Pendidikan Terhadap Tingkat Pemahaman Aparatur Pemerintah Tentang Prinsip-prinsip Good Governance di Pemerintah Kota Banda Acehâ€. Jurnal Telaah & Riset Akuntansi. Vol.2:1-14.
Arnania-Kepuladze, T. (2010). “Gender Stereotype and Gender Feature of Job Motivation: defference or similarity?â€. Problems and Perspective in Management vol 8, issue 2, tahun 2010.
Carter, D. A., F. D’Souza, B. J. Simkins, and W. G. Simpson. (2010). “The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performanceâ€. Corporate Governance: An International Review, vol 18 (No. 5): p. 396–414
Cornejo, J. M. (2007). “An Examination Of The Relationships Among Perceived Gender Discrimination, Work Motivation, And Performance (Disertasi)â€. University of Central Florida, Orlando, Florida
Delanno, G. F dan Deviani (2013). “Pengaruh Kapasitas SDM, Pemanfaatan TI dan Pengawasan Keuangan Terhadap Nilai Informasi Pelaporan Keuangan
Pemerintah Daerahâ€. Jurnal WRA, Vol 1 April 2013
Eriva., Islahuddin dan Darwanis. (2011). “Pengaruh Pendidikan, Pelatihan, Masa Kerja Dan Jabatan Terhadap Pemahaman Laporan Keuangan Daerah (Studi Pada Pemerintah Aceh)â€. Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, Vol 1, No.2, Februari 2013 pp. 1- 14
Francis, B., I. Hasan, J. C. Park dan Q. Wu. (2014). “Gender differences in financial reporting decision-making: Evidence from accounting conservatismâ€. Bank of Finland Research Discussion Papers No. 1 Tahun 2014.
Fred C. Lunenburg. (2011). “Expectancy Theory of Motivation : Motivating by Altering Expectationâ€. International Journal of Management, Business, and Administration, Vol 15, Number 1.
Gaballa A. S. M. and Z. Ning. (2010). “An Analytical Study of The Effects of Experience on the Performance of the External Auditorâ€. International Conference on Business and Economics Research,, Vol.1. IACSIT Press, Kuala Lumpur, Malaysia
Gallego, I., I.M. GarcÃa, dan L. RodrÃguez. (2010). “The Influence Of Gender Diversity On Corporate Performanceâ€. Revista de Contabilidad-Spanish Accounting Review, Vol. 13 - Nº 1 pp. 53-88
Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan Program SPSS, edisi 3. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I dan Latan, H (2012), “Partial Least Squares : Konsep,Teknik dan Aplikasi Menggunakan Program SmartPLS 2.0 M3, Badan PenerbitUniversitas Diponegoro, Semarang-Jawa Tengah
Hardies, K., D. Breesch dan J. Branson. (2010). “Leading Your Audit Team: On the Importance of Team Gender dalam Husu, L., Hearn J., A-M Lamsa dan S. Vanhala (eds): Leadership Through The Gender Lensâ€. Helsinki, Finland (hal. 171 – 184) : Penerbit Edita Prima Ltd.
Haryanto, Sahmuddin dan Arifuddin. (2007). Akuntansi Sektor Publik. Edisi Pertama. Semarang : Badan Penerbit Universitas Diponegoro.
Hollingsworth, B. A. (2008). “Validating Auditors’ Assumptions: A Measure of the Quality of Performanceâ€. Journal of Business & Economics Research Vol 6, Number 10, October 2008, pp. 1 – 26
Hsieh, S-C, J-S. Lin dan H-C. Lee. (2012). “Analysis on Literature Review of Competencyâ€. International Review of Business and Economics Vol.2 pp.25-50, October 2012
Hunton, J.E., B. Wier dan , D.N. Stone. (2000). “Succeeding in managerial accounting. Part 2: a structural equations analysisâ€. Accounting, Organizations and Society No. 25 Tahun 2000, pp. 751-762
IFAC, (2003). Towards Competent Professional Accountants. International Education Paper IEP 2, April 2003, International Federation of Accountants.
Julius, O. (1999). “Management Competencies, Attitude Towards Accessing Finance and Performance of SMEs : A Case of Selected SMEs in Masindi and Hoima Districtsâ€. A Dissertation Submitted to the School of Graduate Studies in Partial Fulfillment for the Award of a Master of Science in Accounting and Finance Degree of Makerere University.
Kawedar, W., Rohman, A. dan Handayani, S. (2008). Akuntansi Sektor Publik. Pendekatan Penganggaran Daerah dan Akuntansi Keuangan Daerah. Semarang : Badan Penerbit Universitas Diponegoro.
Kornberger, M. C. Carter dan A. Ross-Smith. (2010). “Changing gender domination in a Big Four accounting ï¬rm: Flexibility, performance and client service in practiceâ€. Accounting, Organizations and Society, doi:10.1016/j.aos.2010.09.005
Kusumastuti, s.,Supatmi dan Perdana. S. (2007). â€Pengaruh Board Diversity Terhadap Nilai Perusahaan Dan Perspektif Corporate Governanceâ€. Jurnal Ekonomi Akuntansi, Fakultas Ekonomi – Universitas Kristen Petra. http://puslit,petra.ac.id.journals/accounti ng
Lucia, A. D. dan R. Lepsinger. (1999). “A review ofThe Art and Science of Competency Modelsâ€. Penerbit: JosseyBass / Pfeiffer, San Francisco
Manolva, T.S.,Carter, N.M.,Manev, I.M and Gyoshev, B.S (2007) “The Differential Effect of Men and Women Entrepreneurs’ Human Capital and Networking on Growth Expectancies in Bulgariaâ€. Baylor University
Mardiasmo, (2009). Perpajakan. Yogyakarta: Penerbit Andi Offset.
Nitisemito, A. S. (1996). Manajemen Personalia : Manajemen Sumber Daya Manusia. Jakarta: Gholia Indonesia.
Noviwijaya, A. dan A. Rohman (2013). “Pengaruh Keragaman Gender dan Usia Pejabat Perbendaharaan terhadap Penyerapan Anggaran Satuan Kerja (Studi Empiris pada Satuan Kerja Lingkup Pembayaran KPPN Semarang I)â€. Diponegoro Journal of Accounting vol 2 No. 3 Tahun 2-13, hal.1-10.
Okafor, C.A. dan O. Egbon. (2011). “Academic Performance of Male versus Female Accounting Undergraduate Students: Evidence from Nigeriaâ€. Higher Education Studies Vol. 1, No. 1; pp. 9 – 19
Qimyatussa’adah, B, Subroto dan G. Irianto. (2013). “Pengaruh Gender Auditor dan Gender Klien terhadap Audit Judgement (Sebuah Kajian Kuasi Eksperimen)â€. Prosiding Simposium Nasional Akuntansi XVI, 25-28, Manado, hal.1789-1820
Rohman, A. (2009). “Akuntansi Sektor Publik Telaah dari Dimensi : Pengeloaan Keuangan Daerah, Good Governance, Pengendalian, Pengawasan, dan Pengukuran Kinerja Pemerintah Daerahâ€. Semarang : Badan Penerbit Universitas Diponegoro.
Sholihin, M dan Ratmono, D. (2013). Analisis SEM-PLS dengan WarpPls untuk hubungan nonlinear dalam penelitian ilmu sosial. Peneribt Andi Offset, Jakarta.
Sihite, T. H. (2012). “Pengaruh Pendidikan dan Pelatihan (Diklat) serta Motivasi terhadap Kinerja Pegawai di Sekretariat Daerah Kabupaten Tapanuli Tengahâ€. Tugas Akhir Program Magister, Program Pasca Sarjana Universitas Terbuka, Jakarta.
Solanas, A, R. M. Selvam, J, Navarro dan D. Leiva. (2012). “Some Common Indices of Group Diversity: Upper Boundaries dalam Spink A.J., F.Grieco, O. E. Krips, L.W.S Loijens, L.P.J.Jâ€. Noldus dan P.H.Zimmerman (eds): Proceeding of Measuring Behavior, Utrech, The Netherland, pp. 412 – 413.
Spencer, L. M. dan S. M. Spencer (1993). “Competence at Work: Models for Superior Performanceâ€. Jhon Willey & Sons, Inc., New York.
Stone, D. N., J. E. Hunton dan B. Wier. (2000). “Succeeding in managerial accounting.
Part 1: knowledge, ability, and rankâ€. Accounting, Organizations and Society No. 25 Tahun 2000, pp. 697-715.
Sukirman, D. (2009). “Terbatasnya Kompetensi SDM Salah Satu Penyebab Buruknya Pengelolaan Keuangan Daerahâ€. Warta Pengawasan Vol. XVI No.1. Tahun 2009.
Teg Teg, W. dan W. Utami. (2013). Pengaruh Gender Diversity dan Remunerasi Direksi Terhadap Kinerja Perusahaan di Bursa Efek Indonesia. Prosiding Simposium Nasional Akuntansi XVI, 25-28 September 2013, Manado hal. 4216-4240.
The World Bank. (2007). Pengelolaan Keuangan Publik di Aceh: Mengukur Kinerja Pengelolaan Keuangan Pemerintah Daerah di Aceh. Jakarta: World Bank Office.
The World Bank. (2008). Mengoptimalkan Kontribusi Desentralisasi Bagi Pembangunan: Metodologi Kerangka Kerja Pengukuran Kinerja Pemerintah Daerah (LGPM). Jakarta: Decentralization Support Facility,World Bank Office.
