Kuliah Akuntansi

To be an auditor is expected by many people to get the trust as the parties that are able to conduct an audit of the financial report and responsible for the opinion given. Professionalism becomes the main requirements for an auditor. This study aimed to get empirical evidence about the influence of education, experience, and training in the auditor professionalism. This research uses by the data collection is using questioners which has been answered by auditor respondents. The population in this study is all of the auditors Jombang Inspectorate with the sample is 24 respondents by census techniques. The data analysis uses statistic procedure by using multiple linear regression analysis. The analysis showed that education, training, and experience influence together to the auditor professionalism of Jombang by the significance level is 0.005. Based on the analysis concluded that education variable positively affects the auditor professionalism of Jombang  Inspectorate by the t values is 2,693 and the significance level is 0.014. While the experience variable has negative effect or the opposite of the auditor professionalism of Jombang Inspectorate by the t values is -0.890 and the significance level is 0,384. And for training variable has positive influence on the auditor professionalism of Jombang Inspectorate by  the value is 2.442 and the significance level is 0.024.

 

Keywords: Education, Experience, Training, and Auditor Professionalism

 

 

 

1. Introduction

 

One of the factors that can influence the professionalism of an auditor is an education in accounting, because with an education in accounting then an auditor can gain knowledge and understanding in relation to carrying out audit tasks. Government auditor professionalism can also be affected by the trainings that followed. This training must include technical aspects and general knowledge, because the training will be able to increase the positive reactions that will ultimately improve a person’s job performance (Widiyanto and Indrawati, 2005:2).

In auditing standards, Especially in common standards, it is mentioned that the audit should be carried out by one or more persons who have sufficient expertise and technical training as the auditor, and in conducting audit and report arrangement the auditor must use the professional skills carefully and thoroughly (due professional care. An audit requires the high competence and professionalism. That competence is not only influenced by formal education but many other factors that affect, one of them is experiences (Kursharyanti,2003:26).                    To prove expertise or professionalism of an auditor should also have experience in auditing practice, because an auditors who are inexperienced will assign greater mistake than an experienced auditor. Therefore, a good auditor is required to have professionalism in carrying out their duties, which is a professional auditor who has been trained to carry out their duties independently complex and solve problems that arise in implementing these tasks by using their expertise and experience (Derber and Schwartz, 1991 in Widiyanto and Indrawati, 2005:2).                    The level of education, training, and experience of the auditor is a technical factor of considerable influence. To carry out a professional audit, the auditor must act as an expert in the field of accounting and auditing. To be able to have these skills, starting with formal education and training that has been followed, which was later extended through experiences in auditing practices. That education that has been taken will be reflected in how the quality of work and also how the process of examination by the auditor.                    Based on the background described above, the research problems of this research are: 1.     Do the factors of education, experience, and training partially have influence to the auditor professionalism of Jombang District Government Inspectorate?2.     Do the factors of education, experience, and training simultaneously affect together the auditor professionalism of Jombang District Government Inspectorate?

1. Theoretical Framework and Hypothesis Development

According to the Regulation of the Minister of State for Administrative Reform No. PER /05/ M.PAN/03/2008 on Government Internal Supervisory Auditing Apparatus (APIP) General standards. Meanwhile, according to the Indonesian Accountants Association (IAI) (PSA No.01) in Abdul Halim (2008: 48) states that the auditing standards that have been set and approved are as follows General Standards, Field Work Standards, and Reporting Standards. Then based on the Regulation of the Minister of State for Administrative Reform Number: PER / 05 / M, PAN / 03/2008 on Government Internal Supervisory Auditing Apparatus (APIP), there are two types of audits conducted by the Government Internal Supervisory Apparatus (APIP), namely: performance Audit which aims to provide conclusions and recommendations regarding the management of government agencies economically, efficiently and effectively and audit with a specific purpose, namely the audit aimed to provide conclusions on a matter being audited. Included in this category is the investigative audits, audits of issues become the attention focus of organization leadership and audit in specific characteristics.

B.    Education                    Education in this study is a long-term education or formal education acquired by an auditor. According to the Regulation of the Minister of State for Administrative Reform No. PER / 05 / M.PAN / 03/2008 on the audit standards APIP, the educational background of audit is the Government Internal Audit Apparatus Auditor(APIP) minimally is bachelor or equivalent, for this it is required inspection techniques and methodologies development through training, and the training needed must be evaluated periodically. Rules of the minimum level of formal education and training needed to be evaluated periodically to adjust to the circumstances facing units served by APIP. The auditor should have a functional certification auditor (JFA) and follow the education and training education continuously (continuing professional education). Examiner also required having knowledge and access to current information in standards, methodologies, procedures, and inspection techniques. The APIP leaders must facilitate the auditor to participate in education and training and certification exams in accordance with the provisions. In the auditor recommendation to attend education and training according to the education level, the APIP leaders base their decision on the required formation and other administrative requirements such as the rank and number of credits owned collection.

1. Experience

According Widiyanto and Indrawati (2005:5), experience is the overall lessons learned by a person of the events experienced in during his life. Marinus in Sukriah (2011:6) specifically states that the experience can be measured with a span that has been used on a job or task. An employee who has a high work experience will have advantages in several things including: detecting errors, understanding errors, and look for the causes of errors. In conducting the good supervision and inspection in district government area by the government internal auditor apparatus, it must have human resource quality is supported by adequate experience and knowledge in inspection practice and the enough technical training about the ethics and technique as an internal government regulatory authorities. The expertise supervisory apparatus formed by the experience and knowledge of supervisory apparatus. Besides that, experience will also affect the knowledge level of apparatuses supervisor. The more experience they have, the higher knowledge they have of the field.

1. Training

Accountants require a variety of skills in order to achieve success, the existing curriculum is not enough to build a successful accountant, is still needed training through courses of advanced professional education (Eynon et al., 1994) in Noviyani and Bandi (2002). To fulfill the requirement a professional, an auditor must join the sufficient technical training (IAI, 2004).                    Training is an activity that aims to improve the workability of participants that will eventually result in behavioral changes cognitive aspects, skills and attitudes (Hamalik, 2009). Training is part of the educational process which aims to enhance the capabilities and special skills of a person or group of persons (Notoatmodjo, 2009). To a professional auditor, beside educational training is also very important in enhancing the ability of an auditor to conduct inspections and supervision.

1. Auditors Profesionalism

According to Irwansyah (2010) in Rosnidah (2011: 458), professionalism can be showed into five things that are dedication to the profession, social obligations, independence, confidence in the profession, and the relationships among the same professions.1.   Dedication to the professionIt is as the tough stance to do the job by using knowledge and skills possessed despite the reduced payoff.2.   The fulfillment of social obligationsFulfillment of social obligations is a paradigm about the importance of role of a profession and the benefits got by either the community and other professionals because of those work.3.   The independence attitudeThe independence attitude is an attitude of someone professional who can make a decision without influenced by others.4.   Confidence in the regulatory profession Confidence in the regulatory profession is a belief that the most right to judge whether or not a job is considered to be professionals is peers or who have the same competence in the field of science or the job.5.   The relationships quality with colleagues

The relationships quality with colleagues  can be formed either through a formal organization or in a group of colleagues as the leading idea in carrying out the work.

Professionalism internal auditor according Tugiman (1996) in Asikin (2006: 803) are: the compliance with the profession standards, knowledge and skills, inter-human relations and communication, continuous education and the professional accuracy. With the professional of internal audit, expected that it can take steps in anticipating any deviation actions that may occur in the future and show it. Professionalism will increase by itself in line with the development of the mental attitude of an internal auditor in doing his job. A professional auditor should carry the responsibility and dedication to his profession that he will be committed to their profession as well

 

1. Conceptual Framework

Auditors become a profession expected by many people to put the trust as the parties may conduct an audit of the financial statements and may be responsible for the opinion given. Professionalism becomes the main requirements for an auditor. Factors that may affect the professionalism of an auditor is education in accounting, because with an education in accounting then an auditor can gain knowledge and understanding in relation to carrying out audit tasks. Professionalism government auditor can also be affected by the trainings that followed. This training must include technical aspects and general knowledge, because by the training it will be able to increase the positive reactions that will ultimately improve a person’s job performance (Widiyanto and Indrawati, 2005: 2). In auditing standards, especially common standards, it is mentioned that the audit should be carried out by one or more persons who have sufficient expertise and technical training as the auditor, and in conducting  audit and preparing his report the auditor ought to use the professional skills carefully and thoroughly (due professional care). Audit requires high competence and professionalism. That competence is not only influenced by the formal education but many other factors that affect, one of them are experience (Kursharyanti, 2009: 26). Level of education, training, and experience of the auditor is a technical factor of considerable influence. To carry out a professional audit, the auditor must act as an expert in the field of accounting and auditing. To be able to have these skills, started by formal education and training, and training education that is followed which then  extended through experiences in auditing practices. The education that has been taken will be reflected in how the quality of work and how the process of examination by the auditor. Armed with adequate education and training which have been followed, an auditor then can begin to carry out auditing practices. The longer the tenure, the more auditing practices that have been implemented, it is a must that it also influence the auditor professionalism of auditors.

Thus, to be a professional in carrying out its duties, an auditor must have an educational background in accounting, joining the trainings in the auditing and has experience in auditing financial reports.The theoretical framework in this study is about education, experience, and training in the professionalism of auditors Jombang District Government Inspectorate. And it can be arrange the clear theoretical framework as follows. Fig. 1. Conceptual Framework Model                                                                                Thus, to be a professional in carrying out its duties, an auditor must have an educational background in accounting, joining the trainings in the auditing and has experience in auditing financial reports.

1. Research Method

The research design of this study is using quantitative methods. And the sampling technique used census sampling technique that is a technique of sampling which taken all of the population member as the sample. The data analysis as the attempt to find answers to questions derived from the research result. And the data analysis technique used is multiple linear regression aims to determine the functional relationship between the independent variables together with dependent variable. The form of multiple linear regression equation that consists of three flow events occur simultaneously after the period of data collection. Furthermore, Miles (1992:19) stated that ” the three main things: data reduction, data presentation and conclusion or verification as something intertwined at the time before, during and after the data collection in parallel to build general insights named analysis. The data used in this study consists of two kinds, which are grouped according to the nature of the data itself, namely: a. In this study as the primary data is from the questionnaire completed by respondents, Auditor of Jombang District Government Inspectorate, then the result will be as the basis of data analysis in testing purpose; b. the secondary data is any documents and library books by the Jombang Inspectorate, which has relation with the problem studied in this research.

 

III. Results and Discussion

Multiple linear regression tests are used to know whether there is influence of independent variables on the dependent variable. The magnitude of independent variable effect on dependent variable together can be calculated through a multiple regression equation.

Multiple Linear Regression Test

Resouce: SPSS 13.0 2015 output

From the table above can be determined that the regression formula is as follow.

Y = 24,939 + 1,292 X₁ – 0,490X₂ +1,268X₃

In regression equation above, the amount of constants (β0) is 24.939 this means that if there is no change in education variable (X1), experience (X2), and training (X3) that affect then the government auditors professionalism that occurred in Jombang district government Inspectorate is 24.939.

1. The partial test (t test)

The partial test (t test) was conducted to determine whether the variables of education, experience, and training has partial influence to government auditors professionalism.

Partial Test results (t test)

From the table above shows that the t test results are:

1. Education has positive and significant impact on the government auditor professionalism partially. It is proven by the education significance level is 0.014 <0.05 and the hypothesis of H1 accepted, for the t value produced is equal to 2,693 t whereas the value of t table is ± 2.073, because the t value is greater than the t table (2.693> 2.073), so the H1 accepted and H0 refused. So it can be concluded that the education variable (X1) influence on the professionalism of auditors Inspectorate in Jombang.
2. Experience has negative and insignificant impact to the government auditor professionalism partially. It is proven by level of experience significance gained 0.384>0.05, and the hypothesis of H2 is rejected. For the t value produced is equal to -0.890 and the t table value is ± 2.073, because the t value is less than the t table value (-0.890 <2.073), then H0 rejected and H1 accepted. It can be concluded that experience variable (X2) has no effect on the professionalism of auditors Inspectorate in Jombang.
3. Training has positive and significant impact on the government auditor professionalism partially. It is proven by the significance level obtained is 0.024 <0.05 and the hypothesis H3 accepted, for the t value generated amounted to 2,442 and the t table value is ± 2.073, because the t value is greater than the t table value (2.442> 2.073), so that H1 is accepted and H0 refused. It can be concluded that the training variable (X3) influence on the professionalism of auditors Inspectorate in Jombang.

B.    Simultaneous F testing

This test was conducted to test whether there is significant impact between the variables of education, experience, and training to government auditor professionalism in together.

Simultaneous Testing Results (Test F)

According to the table above, the simultaneous test shows that F value is 5.750, the value of F table for the above regression model is 3.03 (F count is greater than the F table) and F significant value is 0005, based on the test criteria if the probability value <0.05, H0 accepted. It can be concluded that the variables of education, experience and training simultaneously has significant effect on the professionalism of the government auditor. It is shown by the F significant value= 0.005<0.05. So if the variables of education, experience and training all together increases, the professionalism of the government auditor will also increase.

Based on the analysis that has been done shows that education and vocational training has positive influence on the professionalism of government auditors who worked at Jombang Inspectorate, where the higher the level of education and the more often the training is done, the higher the level of  government auditors professionalism who worked at Jombang Inspectorate. And experience has negative effect to the government auditors who worked at Jombang Inspectorate, where a lot of experience gained by an auditor then will fall the level of government auditors professionalism who worked in the Inspectorate of Jombang.

 

1. Conclusion, Implication and Limitation

Based on the data analysis results at the point before then it can be concluded that:

1. The analysis shows that the education variable partially has positive and significant impact on the professionalism of auditors Inspectorate of Jombang by t value is 2.693 and the t table value ±2.073, because the value of t is greater than the value of its t table (2.693> 2.073P), then H1 accepted and H0 is rejected with significance level is 0.013, so it can be interpreted that the higher the education, the professionalism of Jombang auditors Inspectorate also increase.
2. Based on the analysis results shows that the experience variable partially has negative effect and no significant on the professionalism of auditors Inspectorate in Jombang by the t value is -0.890 and the t table is ±2.07 because the t value is less than the value of its t table (-0.890<2.073), then H1 rejected and H0 accepted by the significance level is 0.894>0.05. It can be interpreted that the higher the auditor’s experience, the lower professionalism Jombang District Inspectorate had.
3. Based on the analysis results indicates that the training variable partially has positive and significant impact on the professionalism of auditors Inspectorate of Jombang by the t value is 2.442 the t table value is ±2.073, because the t value is greater than the value of its t table (2.442>2.073), then H1 accepted and H0 rejected by the significance level is 0.024<0.05, so it means that the more training, the better professionalism of auditors Inspectorate Jombang.
4. Based on the simultaneous test analysis produced the F value is 5.750, the value of F table for the above regression model is 3.03 (F count is greater than the F table) and F significant value is 0,005. Based on the test criteria if the probability value is <0,05, the H0 accepted. It can be concluded that the independent variables are education, experience and training have simultaneous effect on the dependent variable that is the professionalism of auditors Inspectorate of Jombang.
5. Suggestions

It is expected to Jombang District Inspectorate to improve its attention to education and training auditors to be able to maintain and improve the professionalism of auditors to carry out the task of supervision in order to create national efficiency.

And then for the researchers, the results of this study can give suggestion that guidance through education and training can improve the professionalism of auditors Inspectorate in Jombang, the next researcher is expected to explore other factors that affect the auditor professionalism Inspectorate in Jombang and consider the limitations that exist in this study.

 

References

 

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Abstract. This study uses multiple linear regression, this study intends to determine how the variable of human resources competence, information technology utilization, financial control, and accounting internal control, influence the timeliness of financial reporting at the public Hospital of Jombang. The data collection is using questionnaires with respondent’s as many as 41 people consisting of 30 employees who work in financial part and 11 employees in accounting verification. The test results show that partially those can be seen from the Sig value that less than α 0,05. With the t-count value respectively 3,543; 3,871;6,212 and 4,381 that are greater than t-table it is 1,684. And simultaneously showing results that simultaneously the timeliness of financial reporting be affected by the variables of human resources competence, information technology utilization, financial supervision and internal control of accounting, with f-count value is greater than its f-table is 8,112>2,63.

Keywords: Human resource competence, information technology utilization, financial supervision, intern accounting control, timeliness of financial reporting.

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1. Introduction

 

Financial reporting is another way of financial statement or report to convey information and measurement economically about its resources and performance to all parties who have an interest in that information. The main element in financial reporting is the financial stetement. The financial statement is the end of the accounting process that is designed to provide information to investor candidates, creditor candidates, and the users of financial stetements for business decision. For the management officer, financial statement may be used as consideration for the company’s management in determining the company’s action plan for the coming period.

If stated that information should be useful for the users it is similar to say that information must have value (Suwardjono, 2005). Information will be useful if the information interlock with the decisions that will be the target of information. Information will be useful if the information is understood and used by the user. Information would also be beneficial if users trust the information.The value of the financial reporting timeliness is crucial to the usefulness of the report. In contrast, the benefits of financial report will be reduced when the report was not submitted in a timely manner. Punctuality shows the time span between the desired presentation of information and the frequency of reporting. If the information is not delivered in time it could cause the information value is reduced in decision-making.The company’s financial reporting is considered by the primary users (investors and creditors) as good news and bad news. Good news means that the information is regarded as important and can be used as a credit decision making and investment decisions. And assume as bad news if the information presented cannot meet the key information, so that investors and creditors as primary users of financial reporting views that the financial reporting are still useful but need to be improved.The Capital Market Supervisory Agency in the regulations require that the annual financial report that is reported by the go public company must be audited first by an accountant registered in the Capital Market Supervisory Agency and Financial Institution. The obligation of financial report must be audited encourages Public Accounting Firm (PAF) to improve the quality of the audit results. As stated by DeAngelo (1981) in Ali and Hilmi (2008) that bigger PAF means the audit result quality was better than the small PAF.Financial report is an overview of the output generated from the process of an organization. From the financial report, it can be seen the development of organization and can be used as a reference for taking a decision regarding the sustainability of an organization.Another thing that may affect the timeliness of financial reporting at hospital is the utilization of information technology. As we know that the total volume of patients who visit the hospital from year to year showed remarkable improvement. From the accounting side it shows that the volume of financial transactions hospital also showed that the greater quantity and the more complicated and complex competencies. The increased transaction volumes that growing and increasingly complex must be followed by an increase in the government’s financial management capability (Sugijanto, 2002). For that the manager obliged to develop and exploit the advances information technology to improve the ability to manage the finances.Internal control is a process designed to provide reasonable assurance regarding the achievement of the objectives of a hospital that is reflected in the reliability of financial reporting, efficiency, and effectiveness of the implementation of programs, activities, and the compliance of laws and regulations. According to Triyuwono & Roekhudin (2000) there are three functions that can be seen from the definition, namely: (a) the reliability of financial reporting, (b) the efficiency, and effectiveness of operations, and (c) compliance with rules and regulations. The important components of the internal control related to the organization’s accounting system, are: (a) the accounting systems and procedures, (b) authorization, (c) forms, documents, and records, and (d) duties segregation.

The research problems are as follow:

1)      Do the human resources competence (X₁), the use of information technology (X₂), financial supervision (X₃) and accounting internal control (X₄), is partially affected the timeliness of financial reporting (Y) ?, 2)      Do the human resource competencies (X₁), the use of information technology (X₂), and financial supervision (X₃) and accounting internal control (X₄), simultaneously affect the timeliness of financial reporting (Y)?

1. Literature Review
2. Financial position report, the report shows the financial condition of a company at a certain date. Comprehensive reports. According to (A.J. Keown, et al, 2001), a comprehensive report is a report for a certain period consisting of net revenue expenses at that period. According Harahap (2006: 73) profit and loss describe the results obtained or received by the company for a specific period, and costs incurred to obtain these results. The result of minus by the costs is the profit or loss. If the result is greater than the cost it means profit. Conversely, if the result is less than the costs, it means a loss.c.    Equity changes report, the report show the causes of changes in equity of the amount at the beginning of the period into a number at end of the period.d.   The cash flow report shows cash flows in and out, which divided into operating cash flow, cash flow investing, and financing cash flows.e.    Notes to the financial report, the qualitative characteristics, are the special characteristics that make information in financial statements useful to users. The qualitative characteristics of financial report with PSAK No. 24 of 2012 can be Understood, Relevance, Reliability, and can be compared.

Financial Reporting

One of ways used by an entity to describe the financial position is by present the financial report. According to Suwardjono (2005:18) financial reporting are: The structure and process of how financial information for all business units and the administration should be provided and reported in the country for the purpose of economic decision-making.Financial reporting does not only consist of the financial statement, but all information related either directly or indirectly with the accounting system. Financial reporting in accordance with the SFAC (Statement of financial accounting concept) No. 01 consists of:a.    Basic financial statement, consist of financial statements and the notes to the financial statements.b.    Ssupplementary information.c.    Other reports the other of financial statements (others means of financial reporting)SAFC (Statement of financial accounting concept No.1 in research of Siska Prahesty explicitly explains that the purpose of financial reporting is not something that is not affected (immutable). The purpose of financial reporting is influenced by the economic environment, politic, and social, where reporting is derived.

 

Timelines

Timely means that information must be submitted as early as possible to be used as the basis to assist in deciding economic decisions and to avoid any delay in the decision (Baridwan 1997, in Septiani 2005). Scott ( in Anastasia and Mukhlisin, 2003) defines “information as evidence which has potential to affect an individual’s decision” financial statements is an information that will be digested by investors to make decisions on investments. However, new information will be beneficial to the user when the information is timely.The definition of timeliness (Chairiris and Ghozali 2001 in Ukago, 2005) timeliness is an information utilization by the return decision before the information is lost the capacity or ability to make decisions.Based on the Preparation and Presentation of Financial Statements of Financial Accounting Standards Framework, the financial statements must meet four qualitative characteristics that are the traits that make financial reporting information useful for the users. The fourth characteristic that is understandable, relevant, reliable, and comparable. To obtain relevant information, there are several obstacles, one of which is constraint timeliness.

 

Some theories support timeliness

There are several theories relating to corporate compliance in reporting its financial statements in a timely manner, they are:1.    Agency theoryAgency theory explains the relationship between the agents (management of a business) with the principal (business owners). In an agency relationship to a contract in which one or more persons (the principal) govern another person (the agent) to perform a service on behalf of the principal and authorized agent to make the best decisions for the principal.

 

2. Theory of complianceCompliance theory stresses the importance of socialization processes in influencing the behavior of an individual compliance. There are two basic perspectives in the sociology literature on compliance with a law called as instrument and normative.

 

Human Resource

On the micro level, Human Resources is a group of people who sufficient their live by working at a work unit/organization of certain public or private. Meanwhile, according to Yani (2012: 1) human resources is: as one elementof the organization can be defined as people who work in an organization. Human resourche can be called as the personnel, labor, workers, employees, human potential as a driving force in realizing the organization’s existence.

 

The Indicators to Evaluate Human Resource Competence

According to Sedarmayanti (2007:286) human resourche is Indicators assessing the competence of human resources. According Sedarmayanti (2007: 286) Human resources are:

1)   Responsibility or liability can be seen from or contained in the job description. A description position is the basis to perform the task well. Without a clear job description, these resources cannot perform well the duties2)   Competence can be seen from the educational background, training and of skills in the state in the implementation of tasks. Competence is one of the characteristics of someone who has skills, knowledge, and capacity (ability) to carry out a job.

 

Information Technology Utilization Information technology has become the primary choice in creating information systems are resilient and able to generate a competitive advantage in making financial reporting that sufficients the information characteristics, that is timely. Santika (2003) states that information technology is: Technologies that allow humans to record, store, process, retrieve, transmit, and receive information. According to the Information Technology Association of American (ITAA) in Sutarman (2009: 3): Information technology is a study, design, development, Implementation, support, or management of computer-based information systems, aspecially the computer software applications and hardware. Iinformation technology utilize computer and software to convert, store, protect, process, transmit, and obtain information securely.

 

Information Technology Components

The information technology components by Mulyadi (2008: 13) consists of three components, namely: Computers and data storage outside, Telecommunications and Software. Internal Control Accounting Controlling is the implementation (direct action) from the planning and also gives feedback. Effective internal control can help companies provide reasonable assurance regarding the company’s financial reporting information. Internal controls or internal supervision according to Zaki Baridwan (2000:47) defined by the AICPA as follows: Internal controls include the organizational structure and all the ways and tools are coordinated a used and used in company for the purpose of maintaining the security of company property, checking the accuracy and correctness of accounting data, promote efficiency in the business, and help to support the need for management policies defined first.

 

The purpose of internal control               Internal control objectives according to Mulyadi (2006: 163) are as follows: Keeping the wealth of organization, Checking the accuracy and reliability of accounting data, Encouraging efficiency, and Encouraging compliance with management policies Meanwhile, according to James M. Reeve in Dian Damayanti (2009: 390) the purpose of internal control are: Protection against company property from theft, fraud, abuse, or misplaced; the accurate information is essential to run the company successfully and Compliance with Laws and regulations that apply. Internal Control ComponentsAccording to James A. Hall translated by Dewi Fitriasari (2009: 28) Internal control components are as follows: Control Environment, Risk Assessment, Information and Communication, Monitoring and Control Activities. The basic principle of internal controlIn order to achieve the objectives of internal control must have basic principles. Bambang Hartadi suggested six basic principles that must be possessed by internal control; these are Segregation of duties, authorization procedure, documentation procedure, procedures and accounting records, the physical supervision of assets and the accounting records and internal examination freely.

The conceptual framework are as follow.

Fig. 1. Conceptual Framework

III. Research Method

 

This research is a quantitative research. And the population in this study will be 41 people consisting of 30 employees work in in financial section and 11 employees in accounting ferivication and all of them as the sampled in this reserach. The data used is quantitative, that is data in the form of numbers, and qualitative data obtained from questionnaire score given to respondents is numbered. The data sourche used in this study are primary data obtained directly from respondents through questionnaires containing statements from the independent variables and the dependent variable. This reserach use data collection method questioners. It is used closed and open questions with Likert scale by using the scoring method as follows: Strongly Disagree (SD) Value 1, Disagree (D) value 2, Agree Enough  (AE) Value 3, Agree (A) Value 4 and Strongly Agree (SA) Value 5. And the data analysis method used in this research is Multiple Linear Regression. It is a regression explain the relationship between response modifier (the dependent variable) with the factors that affect more than one predictor (independent variable). Multiple linear regressions are similar to linear regression, only the multiple linear regression predictor variables (independent) more than one.

Y = βo + β₁X₁ + β₂X₂  + β₃X₃  + β₄X₄ + e

1. Result and Discussion

Validity Test of human resources competencies (X1)Table 1. Validity Test X1Validity Test of the information technology utility (X2)

Table 2. Validity Test X2

Validity Test of financial supervision (X3)

 

 

 

 

 

 

Table 3. Validity test X3

Validity Test of accounting internal control system (X4)

Table 4. Validity Test X4

Validity Test of financial reporting timeliness (Y)Table 5. Validity Test Y

Instruments Reliability Test

Table 6. Instruments Reliability Test

Multicolinierity Test

Table 7. Coefficients (a)

Autocorrelations Test

Table 8. Autocorrelation

 

Table 9. Dependent Variable

 

1. Conclusions and Suggestions

 

The conclusion of this research are as follow: 1.      The partial test results show that:a.       Human Resource (HR) competence affects the timeliness of financial reporting. This is evidenced by the sig value 0,010 <α 0.05 with a value of T-count> T-table is 3.543> 1.684. Therefore, the HR competence will affect the company performance, the better the competence of its human resources, the better develops that company.b.      Information technology utilization has significant effect on the timeliness of financial reporting. This is evidenced by sig 0.023 <α 0.05 with a value of T-count> T-table is 3.543> 1.684. Adequate facilities and infrastructure that will support the company’s progress, and also the information technology used by the company, the more advanced the technology used will be good, because it can minimize the human error.c.       Financial supervision has significant effect on the timeliness of financial reporting. This is evidenced by the results sig 0.012 <α 0.05 with a value of T-count> T-table is 6.212> 1.684. With good financial supervision, it can minimize errors or fraud that occurred.d.      Accounting internal control has significant impact on the timeliness of financial reporting. This is evidenced by the results sig 0.015 <α 0.05 with a value of T-count> T-table is 4.381> 1.684. With a good internal control, it can minimize errors or fraud that occurred.2.      The simultaneous testing results show that the HR competence (X1), the information technology utilization (X2), financial supervision (X3) and accounting internal control (X4) togetherly have a significant impact on the timeliness of financial reporting in Jombang hospitals. This is evidenced by the influence of the four independent variables to the timeliness of financial reporting 75.3%. while the remaining 24.7% is influenced by other variables not included in this research model.

 

The suggestions of this research are as follow:

1. To the subsequent researchers. With the percentage results of 24.7% is influenced by other variables not included in this research model. It is necessary to conduct further research to determine the factors that could affect the timeliness of financial reporting in addition to the HR competence, information technology utilization, financial control, and internal accounting control in order to know more any factors that affect the financial reporting timeliness.

 

2. The results indicate that the variable of HR competence, information technology utilization, financial control, and accounting internal control is able to explain the factors that affect the financial reporting timeliness significantly. Thus, the management in order to maximize the financial reporting timeliness is expected to focus on these variables and can further optimize it again. And do not overlook other variables that also affect the financial reporting timeliness.

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