The Influence of Audit Opinion, Follow Up Audit Recommendations, and Corruption Perceptions Index Toward Financial Performance of Local Government (Empirical Study of the District/City in Indonesia)

2016 ◽  
Author(s):  
Alfun Nurhidayah Udirizqi ◽  
Bambang Setyobudi Irianto ◽  
Dr. Sukirman
Keyword(s):  
Local Government ◽  
Empirical Study ◽  
Financial Performance ◽  
Audit Opinion

scholarly journals Financial statements disclosure on Indonesian local government websites

2019 ◽  
Vol 4 (1) ◽  
pp. 112-128
Author(s):  
Wahyudin Nor ◽  
Muhammad Hudaya ◽  
Rifqi Novriyandana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Education Level ◽  
Content Type ◽  
Audit Opinion ◽  
Level Of Education ◽  
The Public ◽  
Government Websites

Purpose The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government. Design/methodology/approach The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression. Findings The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia. Originality/value The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI

2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Capital Expenditure ◽  
City Government ◽  
Regional Government ◽  
Government Officials ◽  
Audit Opinion ◽  
The Public ◽  
Transfer Income ◽  
The Government

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.

scholarly journals Analysis of Audit Opinion of Financial Statements From State Institutions: Indonesia Empirical Study, Period 2012-2017

2020 ◽  
Vol 11 (5) ◽  
pp. 150
Author(s):  
Fransisca Listyaningsih Utami ◽  
Yananto Mihadi Putra ◽  
Putri Renalita Sutra Tanjung ◽  
Lucky Nugroho
Keyword(s):  
Local Government ◽  
Empirical Study ◽  
Financial Reporting ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
State Institutions

This study aims to compare the results of BPK's opinion on the financial statements of state institutions against the quality of implementation of state institutions during 2012-2017. The results showed that the quality of LKKL presentation had improved throughout the 2012-2017 period. Improving the quality of financial reporting of state institutions can be seen from the increasing number of entities that obtain Unqualified Opinion and the tendency to reduce the number of the institution that obtain Qualified Opinion and Disclaimer opinions. Improving the quality of financial reporting shows that local government entities have been able to present their financial reports correctly and in accordance with applicable principles. In addition, good financial reporting can also be an indication that the entity has a good performance in accordance with the target that has been committed.

scholarly journals Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi

2020 ◽  
Vol 30 (12) ◽  
pp. 3150
Author(s):  
Ni Made Dwi Pradnyani ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Community ◽  
Provincial Government ◽  
City Governments ◽  
Audit Opinion ◽  
Local Revenue ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Positive Effect

The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance. Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.

scholarly journals Studi Eksploratif Terhadap Temuan Pemeriksaan BPK RI Atas Sistem Pengendalian Internal Kabupaten/Kota di Propinsi Sumatera Barat

2018 ◽  
Vol 6 (1) ◽  
pp. 1213
Author(s):  
Vita Fitria Sari ◽  
Marina Octaviani ◽  
Yeni Lisdawati
Keyword(s):  
Content Analysis ◽  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statement ◽  
Audit Opinion ◽  
Internal Control System ◽  
Audit Reports

Effectiveness of internal control system is one of criteria in obtaining audit opinion of local government financial statement. The problems arises by looking at repeated findings on audit reports in effectiveness of internal control which means there is no follow up of audit findings by local government. This research aims to identify what accounts amd problems mostly faced in local government internal control system and detect repeated finding that occurred related to implementation local government of internal control systems. The object of this study are audit reports of local government launched by Badan Pemeriksa Keuangan for 10 regencies/ cities in West Sumatera Province during 2014-2016. This research classified by qualitative research by using content analysis. The results of this study found that current assets and revenue are most often appears in audit findings related to weakness of internal control systems. Problems related to audit findings on internal control systems mostly related with control activities and environment’s control. This study also found that there are still recurring findings during 2014-1026 related to internal control system which means lack of follow up of audit findings.Keywords: audit findings, audit reports, content analysis, internal control systems

scholarly journals PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KEPALA DAERAH, TINDAK LANJUT TEMUAN AUDIT TERHADAP OPINI

2017 ◽  
Vol 20 (2) ◽  
pp. 167 ◽  
Author(s):  
Ristu Pratiwi ◽  
Y Anni Aryani
Keyword(s):  
Logistic Regression ◽  
Local Government ◽  
Financial Statement ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Data Source ◽  
Government Data

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.

Hasil Audit, Jabatan Gubernur, Kinerja Keuangan Daerah Dan Dampaknya Terhadap Kesejahteraan Masyarakat

Liquidity ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 43-52
Author(s):  
Sarjono Sarjono
Keyword(s):  
Panel Data ◽  
Social Welfare ◽  
Financial Performance ◽  
Multiple Regression ◽  
Secondary Data ◽  
Audit Opinion

The purpose of this study was to analyze the factors that influence social welfare. The factors are audit opinion, financial performance, follow-up of audit recommendations, and the tenure of governors in the 34 provinces. The data used in this study is secondary data and in the form of panel data, and have been analyzed by multiple regression. The results showed that the financial performance and follow-up of audit recommendation have the positive and significanteffect on social welfare. But, the audit opinion and the tenure of governor have negative and not-significant effect on social welfare.

scholarly journals The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance

2020 ◽  
Vol 9 (1) ◽  
pp. 30-37
Author(s):  
Yulia Wijayanti ◽  
Dhini Suryandari
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Financial Performance ◽  
Analytical Tool ◽  
Audit Opinion ◽  
Simultaneous Testing ◽  
Dependent Variables ◽  
Negative Effect ◽  
Positive Effect ◽  
Regional Wealth

The purpose of this research is to analyze the effect of variables of regional size, regional expenditure, regional wealth level, leverage, government complexity, audit findings and opinion of BPK on the financial performance of local government. The population of this research were 129 District / City in Java and Bali TA. 2014-2015. This research used purposive sampling with 202 samples of the reports of BPK-RI audit results in 2014-2015 and IHPS in 2015-2016 . The analytical tool used in this research was multiple linear regression. The result of this research for variables of regional expenditure and audit opinion have a positive effect, while regional size has a negative  effect, the level of regional wealth, leverage, government complexity and audit findings do not affect on the financial performance of the local government. The conclusion of this research is simultaneous testing shows the effect between independent and dependent variables. Size, regional expenditure and audit opinion have significant effect on the financial performance of the local government and the level of regional wealth, leverage, government complexity and audit findings do not have significant affect on the financial performance of the local government.  

PENGARUH KINERJA KEUANGAN DAERAH TERHADAP OPINI AUDIT DAN KESEJAHTERAAN MASYARAKAT DI DAERAH ISTIMEWA YOGYAKARTA

2017 ◽  
Vol 12 (1) ◽  
pp. 25
Author(s):  
Nur Anita Chandra Putry ◽  
Rudy Badrudin
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Audit Opinion ◽  
Welfare Society ◽  
Government Audit

This study aimed to examine the effect of the financial performance of local governments on the audit opinion and welfare society in DIY. The study consisted of two endogenous and one exogenous. Endogenous variable in this study is the audit opinion and welfare society as measured by the human development index. Exogenous variables in this study is the local government's financial performance as measured by rasio independence, growth rate, and the ratio of the activity. This study usingpurposive sampling with criteria of availability of local government financial, audit opinion, and welfare society.The contribution of this study to show whether the implementation of good governance and inclusive economic development model in DIY which be analyzed with achievementof the local government audit opinion and welfare society.Samples used as 6 LKPD in DIY annually or 78 numbered object of research for the years 2001 to 2013. The data analysis research using Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS(α = 0.05). Based onthe results of the first and second hypothesis testing, the financial performance has significanpositive effect onthe local government audit opinion and welfare society.Keywords: financial performance, audit opinion, welfarePenelitian ini bertujuan untuk menguji pengaruh kinerja keuangan pemerintah daerah pada opini audit dan kesejahteraan masyarakat di DIY. Penelitian ini terdiri dari dua variabel endogen dan satu variabel eksogen. Variabel endogen dalam penelitian ini adalah opini audit dan kesejahteraan masyarakat yang diukur dengan indeks pembangunan manusia. Variabel eksogen dalam penelitian ini adalah kinerja keuangan pemerintah daerah yang diukur dengan rasio kemandirian keuangandaerah, rasio pertumbuhan, dan rasio aktivitas. Penelitian ini menggunakan purposive sampling dengan kriteria ketersediaan data keuangan pemerintah daerah, opini audit, dan kesejahteraanmasyarakat. Kontribusi penelitian ini untuk menunjukkan apakah pelaksanaan pemerintahan yang baik dan model pembangunan ekonomi yang inklusif di DIY dapat dianalisis dengan pencapaianmasyarakat opini audit pemerintah dan kesejahteraan lokal. Sampel yang digunakan sebanyak 6 LKPD di DIY setiap tahun atau 78 nomor objek penelitian untuk tahun 2001 sampai 2013. Analisisdata menggunakan Structural Equation Model - Partial Least Square (PLS-SEM) dengan WARP-PLS (α = 0,05). Berdasar hasil pengujian hipotesis pertama dan kedua, kinerja keuangan berpengaruh positif signifikan pada masyarakat opini audit pemerintah dan kesejahteraan lokal.Kata kunci: kinerja keuangan, opini audit, kesejahteraan

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