scholarly journals Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia

2018 ◽  
Vol 2 (2) ◽  
pp. 79
Author(s):  
Aris Eddy Sarwono ◽  
Rahmawati Rahmawati ◽  
Y. Anni Aryani ◽  
Agung Nur Probohudono
Keyword(s):  
Local Government ◽  
Internal Control ◽  
House Of Representatives ◽  
Local Governments ◽  
Secondary Data ◽  
Factors Affecting ◽  
Financial Report ◽  
Internal Control System ◽  
Financial Audit ◽  
The Government

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).

scholarly journals ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Irwanto Rante ◽  
Agustinus Salle ◽  
Elsyan Rienette Marlissa
Keyword(s):  
Control System ◽  
Quantitative Analysis ◽  
Internal Control ◽  
Local Governments ◽  
Financial Report ◽  
Internal Control System ◽  
Financial Audit ◽  
Audit Reports

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

scholarly journals Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments

2021 ◽  
Vol 66 (Special edition 2021/2) ◽  
pp. 88-107
Author(s):  
Jaka Winarna ◽  
Muhtar Muhtar ◽  
Sutaryo Sutaryo ◽  
Prihatnolo Gandhi Amidjaya
Keyword(s):  
Control System ◽  
Panel Data ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
System Development ◽  
Secondary Data ◽  
Government Administration ◽  
Internal Control System ◽  
Internal Affairs

This study investigates the effect of local government internal control systems on local government administration performance. We use secondary data from the Ministry of Internal Affairs, Financial and Development Supervisory Agency, Indonesian Statistics Bureau, and respective local government financial statements and websites. We generate a set of panel data from 508 local governments during 2017-2019 with 1524 observations analysed with panel data regression. We evidence that several local governments still have low and medium administration performance in 2017-2019 that has not met the expectation of the Ministry of Internal Affairs as stated in the strategic plan in 2015. Our analysis provides empirical evidence that control environment, risk assessment, and information and communication positively affect local government administration performance. Our result provides implications to the Financial and Development Supervisory Agency to continuously optimise internal control system development programs in Indonesian local governments and the Ministry of Internal Affairs to have higher enforcement of local government administration performance achievement.

scholarly journals Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City

2018 ◽  
Vol 7 (2.29) ◽  
pp. 997
Author(s):  
Arief Hadianto ◽  
Roy V. Salomo ◽  
Maralus Panggabean
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Government Regulation ◽  
Control Policy ◽  
Cultural Development ◽  
Government Officials ◽  
Internal Control System ◽  
The Government

The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.  

scholarly journals PENGARUH DESENTRALISASI FISKAL, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEMERINTAH DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN

2017 ◽  
Vol 2 (2) ◽  
pp. 102-108 ◽  
Author(s):  
Heppy Purbasari ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Government Performance ◽  
Financial Report ◽  
Financial Accountability ◽  
Internal Control System ◽  
Performance Examination

AbstractThis research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.Keywords: decentralisation fiscal, internal control system, local government performance, local government financial accountability.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

scholarly journals Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia

2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Quantitative Methods ◽  
Task Force ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting System ◽  
Government Accounting ◽  
Financial Audit ◽  
The Republic

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.

scholarly journals The Determinant Factors of Performance of Provincial Governments in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 170
Author(s):  
Hadi Jauhari ◽  
Evada Dewata
Keyword(s):  
Control System ◽  
Local Government ◽  
Significant Influence ◽  
Internal Control ◽  
Local Governments ◽  
Research Study ◽  
Determinant Factors ◽  
Internal Control System ◽  
The Republic

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.

scholarly journals Sebuah Paradoks : Opini WTP dan Kesejahteraan Rakyat

2018 ◽  
Vol 14 (2) ◽  
pp. 135-150
Author(s):  
Musahadah Muhtar ◽  
Rustan Amarullah
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Performance Indicator ◽  
Government Expenditure ◽  
Audit Opinion ◽  
The People ◽  
Financial Governance ◽  
Financial Audit ◽  
Internal Side

Unqualified Opinion (WTP) is the audit opinion that will be issued if the financial statements are considered to provide information that is free from material misstatement. This opinion became the dream of all local governments and even become a major performance indicator for the Inspectorate area. Nevertheless, the acquisition of the WTP opinion is still found to be contradictory to the welfare conditions of the people. This study qualitatively seeks to examine the need for an examination of financial governance that also includes indicators of people’s welfare. The hermeneutic method is used to analyze the welfare audit discourse that needs to be carried out by BPK so that each rupiah of local government expenditure is beneficial for the improvement of people’s welfare as well as in harmony with the WTP opinion obtained. The results of the research indicate that BPK needs to include welfare audit in the process of local government financial audit from planning, implementation, to reporting activities that concretely support the achievement of public welfare. Thus, the philosophical management of state/ regional finances is used openly, responsibly, and as much as possible for the welfare of the people can be realized. From the internal side of local government, it is necessary to strengthen the internal control system, as well as strict supervision from the Inspectorate. Keywords: Society Welfare Audit, Hermeneutical, Unqualified Opinion, Government External Audit Abstrak Opini Wajar Tanpa Pengecualian (WTP) adalah opini audit yang akan diterbitkan jika laporan keuangan pemerintah dianggap memberikan informasi yang bebas dari salah saji material. Opini ini menjadi idaman seluruh Pemerintah Daerah bahkan menjadi indikator kinerja utama bagi Inspektorat daerahnya. Namun demikian, perolehan opini WTP tersebut masih ditemukan berkontradiksi dengan kondisi kesejahteraan rakyat. Penelitian ini secara kualitatif berupaya mendalami perlunya pemeriksaan tata kelola keuangan yang juga mengikutsertakan indikator kesejahteraan rakyat.Metode hermeneutik digunakan untuk menganalisis wacana audit kesejahteraan yang perlu dilaksanakan oleh BPK agar setiap rupiah belanja pemerintah daerah bermanfaat bagi peningkatan kesejahteraan rakyat serta selaras dengan opini WTP yang diperoleh. Hasil penelitian menunjukan pemaknaan bahwa BPK perlu memasukkan audit kesejahteraan dalam proses pemeriksaan keuangan pemerintah daerah mulai dari kegiatan perencanaan, pelaksanaan, hingga pada pelaporan yang secara konkrit mendukung pencapaian kesejahteraan masyarakat. Dengan demikian, filosofis pengelolaan keuangan negara/ daerah dipergunakan secara terbuka, bertanggung jawab, dan sebesar-besarnya untuk kemakmuran rakyat dapat diwujudkan. Dari sisi internal pemerintah daerah, diperlukan penguatan atas sistem pengendalian internal, serta pengawasan yang ketat dari Inspektorat. Kata kunci: Audit Kesejahteraan Rakyat, Hermeneutika, WTP, Pemeriksaan Eksternal Pemerintah

scholarly journals PENGARUH PERAN MASYARAKAT MADANI DAN SISTEM PENGENDALIAN INTERN TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KABUPATEN/KOTA DI PROVINSI ACEH)

2019 ◽  
Vol 4 (2) ◽  
pp. 259-269
Author(s):  
Juanda Surya ◽  
Suparno Suparno
Keyword(s):  
Local Government ◽  
Human Development ◽  
Internal Control ◽  
Human Development Index ◽  
Income Level ◽  
Audit Opinion ◽  
Financial Report ◽  
Development Index ◽  
Internal Control System ◽  
Aceh Province

The purpose of this study is to examine the influence of civil society roles proxyed by human development index variables, community education level, and income level of the community, and internal control system to audit opinion of local government financial report on districts / cities in Aceh Province. The method used in this research is census method. The data used are secondary data in the form of human development index data, income level of society, level of public education and report of examination result of Supreme Audit Board of Republic Indonesia. Objects in this study are all districts/cities in Aceh Province which consists of 18 districts and 5 cities. The analysis used is logistic regression analysis. The results of this study indicate that (1) the human development index influence on the audit opinion of the local government financial report (2) the education level of the community influences on the audit opinion of the local government financial report (3) the income level of society influences on the audit opinion of local government financial report (4) The internal control system influence on the audit opinion of local government financial report

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