PENGARUH SERAPAN ANGGARAN, KEPEMIMPINAN ETIS, TINDAK LANJUT TEMUAN BPK, DAN KEEFEKTIFAN AUDIT INTERNAL PADA HASIL AUDIT LKPD

Abstrak: Pengaruh Serapan Anggran, Kepemimpinan Etis, Tindak Lanjut Temuan BPK, dan Keefektifan Audit Internal pada Hasil Audit LKPD. Pengelolaan anggaran merupakan aktivitas yang sangat krusial dikarenakan di dalamnya terdapat pemaparan strategi dan rencana atas pengelolaan pendapatan dan belanja sebuah instansi. Ditambah lagi dengan kenyataan bahwa aktivitas belanja Pemerintah Daerah (Pemda) harus dipertanggungjawabkan kepada masyarakat. Penelitian ini menguji secara empiris tentang pengaruh aspek keuangan berupa serapan anggaran dan aspek non keuangan berupa kepemimpinan etis, tindak lanjut temuan BPK, dan keefektifan audit internal terhadap hasil audit laporan keuangan pemerintah daerah di wilayah Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta. Penelitian ini menggunakan data primer dan sekunder dari responden yang terdiri dari seluruh Pemda yang berada di wilayah Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta, untuk menarik kesimpulan penelitian. Hasil dari penelitian ini menunjukkan bahwa serapan anggaran dan tindak lanjut temuan BPK tidak mempengaruhi pemerolehan opini audit WTP, sedangkan kepemimpinan etis dan keefektifan audit internal memiliki pengaruh positif.Kata kunci: opini audit, anggaran, kepemimpinan, audit internal, temuan audit, pemerintah daerahAbstract: The Effect of Budget Absorption, Ethical Leadership, Follow-up to BPK findings, and Effectiveness of internal audits on the Results of Audits of LKPD. Budget management is a very crucial activity because it contains a strategy and plan for managing revenue and expenditure of an institution. Coupled with the fact that the expenditure activities of Regional Government (Pemda) must be accountable to the public. This study empirically examines the influence of financial aspects in the form of budget absorption and non-financial aspects in the form of ethical leadership, follow-up to BPK findings, and the effectiveness of internal audits on the results of audits of local government financial reports in Central Java Province and Yogyakarta Special Region. This study uses primary and secondary data from respondents consisting of all local governments in the province of Central Java and Yogyakarta. The results of this study indicate that budget absorption and the follow-up of BPK findings do not affect on how the institution gets a WTP audit opinion, while ethical leadership and internal audit effectiveness have a positive effect.Keywords: audit opinion, budget, leadership, internal audit, audit findings, regional government

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THE EFFECT OF BUDGETS’ PROPORTION AND NON-FINANCIAL FACTORS ON THE AUDIT RESULTS OF LOCAL GOVERNMENTS’ FINANCIAL STATEMENTS IN INDONESIA

Journal of Indonesian Economy and Business ◽

10.22146/jieb.15288 ◽

2016 ◽

Vol 31 (1) ◽

pp. 178

Author(s):

Nurdiono Nurdiono ◽

Slamet Sugiri ◽

Abdul Halim ◽

Gudono Gudono

Keyword(s):

Human Resources ◽

Local Governments ◽

Audit Quality ◽

Internal Audit ◽

Secondary Data ◽

Financial Statements ◽

Budget Management ◽

The Public

Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important since it lays out a detailed plan for the expenditure and revenue of the local governments, so that it can be accountable to the public. This study used a sample of 434 Indonesian Local Governments’ financial statements of 2011 and a logistic regression analysis. This study used primary and secondary data to uncover the phenomena that the local governments’ financial statements which received an unqualified opinion from the Supreme Audit Board were still relatively few in number. The results of this study showed that the budgets’ proportions of local governments are negatively significant in affecting the audit results of the financial statements of the local governments. The Supreme Audit Board’s opinions from earlier periods positively influenced the audit results of the financial statements of local governments. Whereas the variables of the effectiveness of internal controls, the follow-up to the Supreme Audit Boards’ findings, and the competence of the human resources do not significantly influence the audit results of the financial statements of local governments. The results of this study can contribute both theoretically and practically to the quality of the local governments’ financial statements. Keywords: budgets’ proportion, human resources, competency, opinions, audit quality.

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Financial statements disclosure on Indonesian local government websites

Asian Journal of Accounting Research ◽

10.1108/ajar-06-2019-0043 ◽

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.

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The Role of Moderating Economic Growth Variables on the Effect of Allocation Funds and Capital Expenditures in Local Government

International Journal of Educational Research & Social Sciences ◽

10.51601/ijersc.v2i3.95 ◽

2021 ◽

Vol 2 (3) ◽

pp. 471-475

Author(s):

Aris Eddy Sarwono ◽

Dewi Saptantinah Puji Astuti

Keyword(s):

Economic Growth ◽

Local Governments ◽

Capital Expenditure ◽

Secondary Data ◽

Capital Expenditures ◽

Director General ◽

Regional Government ◽

Central Java ◽

Fiscal Balance

This study aims to analyze the effect of the General Allocation Fund (DAU) and Special Allocation Fund (DAK) variables on capital expenditures. In addition, this study uses the role of intervening variables to analyze the effect of these variables. The data source for this research uses secondary data sources originating from the Director General of Fiscal Balance of the Regional Government. Respondents in this study were local governments in Central Java with a total of 35 regencies and cities for the period 2016-2019. The results of the analysis show that the DAU variable has a positive and significant effect on capital expenditure while the DAK variable has no significant effect on the modal expenditure variable. In addition, the results of the analysis also show that the variable Economic Growth (PE) is not a variable that mediates the effect of DAU on capital expenditure, while further analysis shows that PE is a variable that mediates the effect of DAK on capital expenditure.

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Pengaruh Ukuran Pemerintah Daerah, Opini Audit, Dan Leverage Terhadap Audit Delay

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.134 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1168-1183

Author(s):

Maidelfian Putra Bakar ◽

Fefri Indra Arza

Keyword(s):

Local Government ◽

Local Governments ◽

Financial Statements ◽

Government Size ◽

Timely Manner ◽

Financial Reports ◽

Audit Opinion ◽

The Public ◽

Negative Effect ◽

Independent Variable

Local governments are obliged to ensure that their financial statements are presented in a timely manner as they are a form of accountability to the public. These financial reports can be used by the public to evaluate the capabilities of local governments in managing their resources effectively and efficiently. Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. The study was categorized into causative research. Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), audit opinion (X2) and leverage (X3) as independent variable to audit delay (Y) as dependent variable. The population observed in this study is from regencies and cities in West Sumatera in 2015 and 2017. The result of this study shows that the audit opinion variable cause significant negative effect on audit delay. The local government size and the leverage variable doesn't affect audit delay. This study also shows that local government size, audit opinion, and leverage together influence audit delay

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

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v5i2.2692 ◽

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.

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MENILAI PENGELOLAAN ASPIRASI PUBLIK PADA MEDIA MASSA DI KALIMANTAN

Jurnal Borneo Administrator ◽

10.24258/jba.v11i2.194 ◽

1969 ◽

Vol 11 (2) ◽

Author(s):

Rustan A.

Keyword(s):

Content Analysis ◽

Local Governments ◽

Analysis Tool ◽

Regional Government ◽

The Public ◽

Local Newspaper ◽

The Media ◽

The Government

The wide coverage of work and scope of public services requires the public participation to provide input or informationfor the regional government in order to optimize the performance of public service and regional development.Consequently, the media for channeling public aspirations need to be available. On the other hand the handling of the public's aspirations need to be managed well and solvethe needs of the public. This study attempted to assess the public's aspirations management model in a local newspaper in Kalimantan. This study is a descriptive study with a qualitative approach and the analysis tool appliedis content analysis. From the various models of complaints management that are shown in the local newspaper in Kalimantan, in general it can be concluded that model of the public aspirations' column that more interactive, two-way, communicative, and complemented by a follow-up solution is a better model in handling of complaints, thus needs to be developed or replicated by other local governments. In addition, the role of the mass media as a bridge of information and public communication to the government needs to be optimized continuously.Keywords:Management of Public Aspirations, Newspaper, KalimantanLuasnya wilayah kerja dan ruang lingkup pelayanan publik menuntut peran serta masyarakat dalam memberikan masukan ataupun informasi kepada pemerintah daerah agar kinerja pembangunan dapat lebih optimal. Oleh karena itu, media untuk menyalurkan aspirasi publik tersebut perlu tersedia. Di sisi lain penanganan atas aspirasi publik tersebut perlu dikelola secara baik dan menjawab kebutuhan publik. Kajian ini mencoba melakukan penilaian atas model pengelolaan aspirasi publik di surat kabar lokal yang ada di kalimantan. Kajian ini merupakan penelitian deskriptif dengan pendekatan kualitatif dengan alat analisis yang digunakan adalah analisis isi(content analysis). Dari berbagai model penanganan pengaduan masyarakat yang diperlihatkan pada surat kabar lokal di kalimantan, secara umum dapat diberikan penilaian bahwa model penanganan kolom aspirasi publik yang lebih interaktif, dua arah, komunikatif, dan disertai penjelasan langkah tindak lanjut adalah model penanganan pengaduan yang lebih baik dan perlu dikembangkan atau direplikasikan oleh pemerintah daerah lainnya. Selain itu, peran serta media massa sebagai jembatan penghubung informasi dan komunikasi publik kepada pemerintahnya perlu semakin dioptimalkan.Kata Kunci: Pengelolaan Aspirasi Publik, Surat Kabar, Kalimantan

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

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i2.375 ◽

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

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Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia

The International Journal of Accounting ◽

10.1142/s1094406019500094 ◽

2019 ◽

Vol 54 (03) ◽

pp. 1950009 ◽

Cited By ~ 1

Author(s):

Fuad Rakhman ◽

Singgih Wijayana

Keyword(s):

Public Sector ◽

Financial Reporting ◽

Financial Incentives ◽

Local Governments ◽

Reporting Quality ◽

Financial Reporting Quality ◽

Financial Reports ◽

Audit Opinion ◽

The Public ◽

Quality Literature

Most studies addressing the issue of financial reporting quality (FRQ) focus on corporations. This study investigates the determinants of FRQ in the public sector. We use the type of audit opinion as a proxy for reporting quality, with an unqualified opinion representing the best reporting quality while a disclaimer of opinion represents the worst quality. Using manually collected data from 3018 financial reports of local governments in Indonesia from 2008 to 2014, we find that a high proportion of capital expenditures in the total budget is associated with low FRQ. Further, we find that larger and wealthier local governments are associated with higher FRQ. Finally, we find that local governments under more experienced mayors have higher reporting quality. Our results are robust to different measures of FRQ. This study contributes to the reporting quality literature by providing empirical evidence on the determinants of FRQ in the public sector, which has been relatively underexplored. We conclude that certain characteristics of local governments and of mayors are associated with the types of audit opinion and that financial incentives accelerate the improvement of reporting quality.

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MEMODERASIKAH PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL? (Studi Kasus Pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2012-2016)

Stability: Journal of Management and Business ◽

10.26877/sta.v2i1.4029 ◽

2019 ◽

Vol 2 (1) ◽

Author(s):

Mohklas, Devi Inanta Purwati

Keyword(s):

Regression Analysis ◽

Local Governments ◽

Public Services ◽

Central Government ◽

Secondary Data ◽

Capital Expenditures ◽

Regional Government ◽

City Governments ◽

Central Java

AbstrakTujuan penelitian ini untuk mengetahui dan menganalisis pengaruh PAD, DAU, dan DAK terhadap Belanja Modal yang dimoderasi dengan Pertumbuhan Ekonomi. Implikasi manajerialnya adalah sebagai sumbang saran dalam konsep secara ilmiah bagi Pemerinta Daerah /Kabupaten Kota di Jawa Tengah, khusus dalam bidang ilmu akuntansi sektor publik dalam menentukan kebijakan belanja modal.Variabel dalam penelitian ini terdiri dari 5 (lima) variabel dimana pada PAD, DAU dan DAK menjadi variabel bebas sedangkan BM variabel terikat, sedangkan PE sebagai variabel moderat. Teknik populasi dan sampel, seluruh Kabupaten/Kota di Provinsi Jawa Tengah, dengan mengggunakan metode sampling jenuh, jumlah sampel: 175 data. Data penelitian ini berupa data sekunder yang berupa Laporan Realisasi APBD dan tabel PDRB provinsi Jawa Tengah tahun 2012- 2016. Data yang telah dikumpulkan dianalisis pengujian hipotesis dengan uji Moderated Regression Analysis (MRA).Hasil penelitain ini memberikan bukti bahwa; PAD, DAU dan DAK berpengaruh positif dan signifikan terhadap belanja modal. PE tidak memoderasi hubungan antara PAD, DAU namun dapat memoderasi DAK dengan BM.Kata Kunci:Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokas Khusus, Belanja Modal, Pertumbuhan Ekonomi AbstractCapital expenditure has an important role for the Regional Government, with the existence of the Capital Expenditures the Regional Government can improve public services and allocate them to the main objectives; welfare of the community. One of the efforts is; by optimizing the potential for PAD, so the proportion of Capital Expenditures is considered productive. Optimizing the receipt of PAD should be supported, pursued by regional governments by improving the quality of public services. PAD is one component of the source of state financial revenues in addition to other revenues, which can be in the form of; DAU and DAK.Regional autonomy is required to be more independent in managing the household budget, by being more independent in managing its economic resources which will add PAD. But the central government also continues to support local governments through DAU and DAK funds.In general, this study aims to test, analyze the influence of PAD, DAU and DAK on the BM of Regency / City Governments in Central Java with the PE variable dimederator. So that it can be seen whether PE can moderate in influencing BM. In particular, this study aims to provide input from District / City Governments in Central Java, in allocating PAD, DAU and DAK to BM.The variables in this study consist of 5 (five) variables where in PAD, DAU and DAK are independent variables while BM is the dependent variable, while PE is a moderate variable.Population and sample techniques, all regencies / cities in Central Java Province, using saturated sampling methods, number of samples: 175 data. This research data is in the form of secondary data in the form of APBD Realization Report and provincial Central Java GRDP table in 2012-2016. The collected data is analyzed first by testing the classical assumptions then testing the hypotheses using the Moderated Regression Analysis (MRA) test.Keywords: Regional Original Revenue, General Allocation Funds, Special Alokas Funds, Capital Expenditures, Economic Growth

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KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

Hukum dan Masyarakat Madani ◽

10.26623/humani.v7i2.1028 ◽

2017 ◽

Vol 7 (2) ◽

pp. 155

Author(s):

Heni Tri Susilowati ◽

A Heru Nuswanto ◽

Sukimin

Keyword(s):

Human Resources ◽

Local Governments ◽

Competent Authority ◽

Secondary Data ◽

Primary Data ◽

Audit Report ◽

Purposive Sampling ◽

Report Result ◽

Central Java ◽

Financial Audit

Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan audit keuangan pemerintah provinsi oleh Badan Pemeriksa Keuangan (BPK),mewajibkan bagi pemerintah daerah agar melakukan kegiatannya berdasarkan tugas dan tanggung jawab dari pejabat yang berwenang. Dalam penelitian ini akan melihat tentangkewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendalaDPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuansampelnya adalah purposive sampling. Data yang dipergunakan adalah data primer yangdiperoleh melalui wawancara didukung dengan data sekunder, kemudian di analisis secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalammenerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaituterdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.

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