scholarly journals Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah

2020 ◽  
Vol 8 (2) ◽  
pp. 167-176
Author(s):  
Rosalia Rosalia ◽  
Pingky Dezar Zulkarnain
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Secondary Data ◽  
Financial Statements ◽  
Freedom Of Information ◽  
Regional Government ◽  
Significance Level ◽  
Audit Opinion ◽  
Independent Variables ◽  
Local Budget

This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government. The population of this study is 28  local governments in the province of West Java during the period of 2016 – 2018. Thus,  the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is  logistic regression analysis with a significance level of 5% The results show that accountability, regional potential and regional assets simultaneously  influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public.   Key words        : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website

scholarly journals KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT

2019 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Fitri Yani Panggabean
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Secondary Data ◽  
Descriptive Study ◽  
Financial Statement ◽  
Fiscal Year ◽  
Regional Government ◽  
Audit Opinion ◽  
Research Population ◽  
North Sumatra

The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement.  The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.

scholarly journals PENGARUH TEKANAN WAKTU, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Aang Syahdina ◽  
Pohinia Kinima
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Total Population ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Regional Government ◽  
Audit Opinion ◽  
The Government

<pre><strong><em>ABSTRACT:</em></strong><em> </em><em>Information disclosure in financial statements is part of the accountability and transparency of the Regional Government Financial Statements to the public. This study aims to determine the effect of the characteristics of local government, total population, audit findings, and audit opinions on disclosure of financial statements. The population in this study was the district / city local government in the province of Central Java in 2015-2017. The sample in this study was selected by saturated sampling, and the data obtained were 105 financial statements of local governments. The analysis technique used in this study is multiple linear regression analysis. The results of the study prove that the official age of the government and audit opinion variables have a significant influence on the disclosure of local government financial statements, while the size of local government, total population, and audit findings variables do not have a significant impact on LGFR disclosure.</em></pre><p><em> </em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>government characteristics, audit findings, audit opinion and financial statement </em></p><p><strong><em>                 </em></strong><em>disclosures</em></p><p><em> </em></p><p><strong> </strong></p><p><strong><em>ABSTRAK:</em></strong><em> Keterbukaan informasi dalam laporan keuangan adalah bagian dari pertanggungjawaban dan transparansi Laporan Keuangan Pemerintah Daerah kepada publik. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, total populasi, temuan audit, dan opini audit terhadap pengungkapan laporan keuangannya. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten / kota di provinsi Jawa Tengah pada tahun 2015-2017. Sampel dalam penelitian ini dipilih dengan sampling jenuh, dan data yang diperoleh adalah 105 laporan keuangan pemerintah daerah. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian membuktikan bahwa usia resmi pemerintah dan variabel opini audit memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, total populasi, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR.</em></p><p><em> </em></p><p><em> </em></p><pre><strong><em>Kata kunci</em></strong><em>: </em><em>karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan</em><em>    </em></pre><pre><em>                     </em><em>pengungkapan</em></pre><p> </p>

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SUMATERA BARAT DENGAN PROPINSI RIAU

2014 ◽  
Vol 3 (2) ◽  
pp. 131
Author(s):  
Warnida Warnida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Secondary Data ◽  
Financial Statements ◽  
Provincial Government ◽  
Regional Government ◽  
West Sumatra ◽  
Using Data ◽  
Better Than

This study aims to determine the financial performance of local governments in West Sumatera, Riau Province and to compare the financial performance of local governments in West Sumatra Province of Riau Province. This research was conducted at the local government of West Sumatra and Riau province using data derived from the financial statements of each of the provinces. The data used in this research is secondary data, Budgets and Budget Realization Report (LRA) provincial government West Sumatra and Riau in 2007 until 2009. The results of this study indicate that the degree of independence of the local government of West Sumatra province on average better than the local government of Riau Province. The effectiveness of local governments Riau province on average higher than the regional government of West Sumatra province. Keywords: government financial performance, level of independence, the level of effectiveness, Growth level

FISCAL STRESS: Studi Kasus Pemda Provinsi Nusa Tenggara Timur

Wahana ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 125-135
Author(s):  
Mesri Welhelmina N. Manafe ◽  
Zet Ena ◽  
Salmun Saul Adu
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Secondary Data ◽  
Fiscal Stress ◽  
Fiscal Health ◽  
Significance Level ◽  
Stress Variable ◽  
Local Budget ◽  
The Relationship ◽  
Direct Expenditure

Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0.05. The results of this study contribute to local budget policies and theoretically to the use of direct expenditure variables that are different from previous studies. Key Words: Fiscal Health, Fiscal Stress, Pendapatan Asli Daerah, dan Belanja Langsung

FISCAL STRESS: Studi Kasus Pemda Provinsi Nusa Tenggara Timur

Wahana ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 125-135
Author(s):  
Mesri Welhelmina N. Manafe ◽  
Zet Ena ◽  
Salmun Saul Adu
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Secondary Data ◽  
Fiscal Stress ◽  
Fiscal Health ◽  
Significance Level ◽  
Stress Variable ◽  
Local Budget ◽  
The Relationship ◽  
Direct Expenditure

Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0.05. The results of this study contribute to local budget policies and theoretically to the use of direct expenditure variables that are different from previous studies. Key Words: Fiscal Health, Fiscal Stress, Pendapatan Asli Daerah, dan Belanja Langsung

scholarly journals Transparency of local government in Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 123-138 ◽  
Author(s):  
I Made Pradana Adiputra ◽  
Sidharta Utama ◽  
Hilda Rossieta
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Political Environment ◽  
Content Type ◽  
Audit Opinion ◽  
Government Response ◽  
Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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 FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (2) ◽  
pp. 141-148
Author(s):  
DIANA DIANA
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Audit Opinion ◽  
Independent Variables ◽  
Auditor Switching ◽  
Company Growth ◽  
Research Show

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.

scholarly journals PENGARUH TINGKAT KETERGANTUNGAN DAERAH, TEMUAN AUDIT BPK, JUMLAH SATUAN KERJA PERANGKAT DAERAH, DAN UKURAN LEGISLATIF TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 5 (3) ◽  
pp. 429-437
Author(s):  
M Ridwan ◽  
M Rizal Yahya
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Financial Statements ◽  
Functional Differentiation ◽  
City Government ◽  
Test Results ◽  
Independent Variables ◽  
Test Tool ◽  
Positive Effect ◽  
Legislative Measures

This research aims to determine the influence of intergovernmental revenue, audit findings of the BPK, functional differentiation and legislative size to the level of disclosure of Local Government Financial Statements (LKPD) district/city in Aceh in 2015-2017. The population in this research is the Regency/city government in Aceh. The sample techniques in this study used the census method with 69 samples of the BPK-RI test Results Report of 2015-2017. The independent variables examined in this study were intergovernmental revenue, the BPK audit findings, the number of SKPD, and the legislative measures. While the dependent variable is the level of disclosure of Local Government Financial Statements (LKPD). The type of data used in this study is secondary data. The analyses used in this study were multiple linear regression. Subsequent data is processed by using the SPSS test tool. The results of the study showed the intergovernmental revenue, BPK audit findings, the number of SKPD, and the size of the legislature jointly impacted the level of LKPD disclosure. A partial intergovernmental revenue and the number of SKPD have a positive effect on LKPD disclosure rates, whereas BPK audit findings and legislative measures negatively affect LKPD disclosure rates.

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