scholarly journals PENGARUH KEKAYAAN DAERAH, TINGKAT KESEJAHTERAAN MASYARAKAT, DAN KUALITAS LAPORAN KEUANGAN TERHADAP INTERNET FINANCIAL REPORTING

2021 ◽  
Vol 19 (2) ◽  
pp. 79
Author(s):  
Mega Melati ◽  
Dian Fitria Handayani
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Sampling Technique ◽  
Public Welfare ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Regional Wealth

ABSTRACTThis study aims to determine of the effect of regional wealth, level of public welfare, and quality of financial reports on Internet Financial Reporting (IFR) for Regency/City Governments on the island of Sumatera in the 2019 fiscal year. Internet Financial Reporting in this study was measured based on the availability of financial information in accordance with the Instruction of the Minister of Home Affair No. 188.52/1797/SJ 2012. This study used a purposive sampling technique, the sample in this study includes 130. Financial reports data and GRDP/per capita income were obtained through the official website of the BPK and BPS, while the IFR data was obtained through the website of each local government for the year 2019 and processed by multiple linear regression using SPSS. The results show that regional wealth has a significant positive effect on the implementation of Internet Financial Reporting. While the level of community welfare and quality of financial reports do not have effect on the implementation of Internet Financial Reporting. This paper gives a comprehensive literature survey on the effect of the regional wealth, level of public welfare, and quality of financial reports on the Internet Financial Reporting in regional government on the Island of Sumatera.Keywords: Community Welfare, Internet Financial Reporting, Local Government, Regional Wealth, Quality of Financial Reports ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting (IFR) Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun Anggaran 2019. Pelaporan Keuangan Internet dalam penelitian ini diukur berdasarkan ketersediaan informasi keuangan sesuai dengan Instruksi Menteri Dalam Negeri Nomor 188.52/1797/SJ 2012. Penelitian ini menggunakan teknik purposive sampling, sampel dalam penelitian ini berjumlah 130 orang. Data laporan keuangan dan PDRB/pendapatan per kapita diperoleh melalui website resmi BPK dan BPS, sedangkan data IFR diperoleh melalui website masing-masing pemerintah daerah selama tahun 2019 dan diolah dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa kekayaan daerah berpengaruh positif terhadap penerapan Internet Financial Reporting. Sedangkan tingkat kesejahteraan masyarakat dan kualitas laporan keuangan tidak berpengaruh terhadap implementasi Internet Financial Reporting. Tulisan ini memberikan kajian literatur yang komprehensif tentang pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting pada pemerintah daerah di Pulau Sumatera.Kata Kunci: Kekayaan Daerah, Kesejahteraan Masyarakat, Kualitas Laporan Keuangan, Pelaporan Keuangan Internet, Pemerintah Daerah

scholarly journals Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement

2019 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Hadi Jauhari ◽  
Yuliana Sari ◽  
Evada Dewata
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Sampling Technique ◽  
Financial Statement ◽  
Regional Government ◽  
Financial Reports ◽  
Study Population ◽  
The Government

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports.  On the contrary,  the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

scholarly journals The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure

2021 ◽  
Vol 19 (1) ◽  
pp. 30-47
Author(s):  
Cindy Gustiara Iszardani ◽  
Pancawati Hardiningsih
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Statements ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Reports ◽  
Web Based ◽  
Local Revenue ◽  
Central Java ◽  
The Government

This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the disclosure of web-based local government financial reports. However, the wealth of the local government in turn has a negative effect on the disclosure of web-based local government financial reports. Meanwhile, leverage has no effect on the disclosure of web-based local government financial statements. The results of this study can be used as a consideration for the government informing regulations, rewards, and sanctions in order to increase the transparency of digital financial reports.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Pilipus Ramandei ◽  
Abdul Rohman ◽  
Dwi Ratmono ◽  
Imam Ghozali
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Assistance ◽  
Financial Reports ◽  
Additional Information ◽  
West Papua ◽  
The Republic

Good local government financial statements are financial statements according to the qualitative characteristics of financial statements, which are relevant, reliable, comparable and understandable. However, the phenomenon shows that there are still weaknesses in financial reporting in several local governments in Indonesia, especially in the provinces of Papua and West Papua based on the findings of the Audit Board of the Republic of Indonesia (IHPS II BPK, 2017). The purpose of this study is to obtain empirical evidence of the role of moderating financial assistance and apparatus competency on the quality of government financial reports. Explanation of the relationship between variables was using an institutional theory perspective. The survey was conducted in 2018 on 42 Local Governments in Papua and West Papua. Methods of processing and analyzing data were using SEM-PLS with WarpPLS 6.0 statistical software. The results of the apparatus competency research have a positive effect on the quality of financial statements. A financial resistance positively strengthens the influence of apparatus competency on the quality of local government financial reports. Thus, efforts to overcome the presentation of quality financial statements require competent apparatus through the existence of financial assistance policies. Limitations of the study are the method of collecting data using a questionnaire and that it is very possible for the bias to occur. Therefore, efforts to achieve better results need to be accompanied by an interview method in order to obtain additional information as a comparison of respondents' answers; 2) the determination coefficient value of R- square is 0.41 or 41% indicating that there are still 0.59 or 59% variability in the quality of Local Government Financial Statements (LKPD) which can be explained by other variables outside the research model. 

scholarly journals Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 89
Author(s):  
Bambang Jatmiko ◽  
Dadang Irawan ◽  
Zaky Machmuddah ◽  
Titi Laras
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Supervision ◽  
Regional Government ◽  
Process Data ◽  
Quality Of Information

The purpose of this study is to test and empirically prove the influence of human resource capacity, the application of government accounting standards, the use of information technology, internal control systems, and financial supervision on the quality of information on local government financial statements. The problem in this study is that the quality of information on local government financial reports is still uneven, and the level of compliance with laws and regulations regarding local government financial reporting is lacking. The standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. The population in this study is the Regional Government of Brebes Regency with a sample of 40 SKPD offices, and the determination of the sample is based on purposive sampling with the criteria for officials of each SKPD who have authority over the recording, preparation, and reporting of local government finances. The application used to process data in SPSS 25. The method used is the classical assumption test, hypothesis testing, and multiple regression analysis. The results of this study indicate that the Capacity of Human Resources and the Government's Internal Control System has a positive effect on the Quality of Information on the Regional Government's Financial Statements. Application of SAP, Utilization of Information Technology, and Financial Oversight do not affect the Quality of Information on Regional Government Financial Statements.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA

2021 ◽  
Vol 4 (1) ◽  
pp. 70-79
Author(s):  
Mochamad Febri Sayidil Umam ◽  
Tito Marta Sugema Dasuki
Keyword(s):  
Local Government ◽  
Internal Audit ◽  
Sampling Technique ◽  
Department Head ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Finance Department

Abstrak This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.    

scholarly journals KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW

2021 ◽  
Vol 12 (2) ◽  
pp. 157-171
Author(s):  
Farah Faadillah Herindraningrum ◽  
Indrawati Yuhertiana
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Research ◽  
Audit Quality ◽  
Accounting System ◽  
Financial Reports ◽  
Factors Affecting

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 959-976
Author(s):  
Weni Januar Liza ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Local Governments ◽  
Financial Statements ◽  
Regional Government ◽  
Financial Independence ◽  
Financial Reports ◽  
Work Units ◽  
Regional Work ◽  
Regional Wealth

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements

scholarly journals The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information.

2018 ◽  
Vol 16 (3) ◽  
pp. 453-476
Author(s):  
Jose Manuel Vela-Bargues ◽  
Rosa María Dasí-González ◽  
Amparo Gimeno-Ruíz
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Accounting Information ◽  
Financial Accounting ◽  
Fiscal Year ◽  
Critical Perspective ◽  
Financial Reports ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Recent Reform

Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.

scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA (ISSI)

2021 ◽  
Vol 8 (5) ◽  
pp. 582
Author(s):  
Fithrotin Azizah Rahmah ◽  
Imron Mawardi
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Positive Relationship ◽  
Sampling Technique ◽  
Stock Index ◽  
Company Size ◽  
Financial Reports ◽  
Purposive Sampling ◽  
High Profit ◽  
Data Analysis Methods

ABSTRAKKetepatan waktu publikasi laporan keuangan merupakan faktor penting dalam memengaruhi kegunaan informasi yang dibutuhkan untuk para pengambil keputusan. Studi ini dimaksudkan untuk menganalisa faktor-faktor yang mampu memengaruhi ketepatan waktu pelaporan laporan keuangan tahunan yang terdaftar dalam Index Saham Syariah Indonesia (ISSI) 2015-2019. Pengambilan sampel sebanyak 75 perusahaan mempergunakan teknik purposive sampling dan metode analisis data regresi logistik. Hasil analisis menyimpulkan adanya hubungan positif signifikan antara variabel profitabillitas, leverage serta ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Hubungan yang positif menunjukkan tingginya laba, leverage serta besarnya aset perusahaan mampu mendorong perusahaan agar mempublikasikan laporan keuangan secara tepat waktu. Namun, terdapat pula hasil yang mencerminkan tidak adanya hubungan signifikan antar kepemilikan publik serta umur perusahaan dengan ketepatwaktuan pelaporan keuangan.Kata Kunci: Ketepatan Waktu, ISSI, Pelaporan Keuangan, Analisis Regresi Logistik. ABSTRACTThe timeliness of financial reporting is considered to be an important factor to affects the usefulness of information that is required to a decision maker. This study examines the factors that can affects the timeliness of financial reporting listed in the Indonesia Sharia Stock Index (ISSI) 2015-2019. Sampling was obtained as many as 75 companies using purposive sampling technique and logistic regression data analysis methods. The results showed that there is a significantly positive relationship between the profitability, leverage and company size with the timeliness of financial reporting. This positively proven that the high profit or leverage and the size of the company’s assets can encourage the companies to be timely in reporting the financial reports. However, it is also found that public ownership and company age do not significantly towards the timeliness of financial reporting.Keywords: Timeliness, ISSI, Financial Reporting, Logistic Regression Analysis.

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