A Comprehensive Analysis of Findings from Single Audits: The Implications of Auditee Type and Auditor Expertise

ABSTRACT Single audits provide critical accountability for federal grant awards. Our study comprehensively examines differences in single audit findings (related to both financial statements and major program compliance) by auditee type (state/local government and nonprofit) and across varying levels of auditor expertise. In a sample of 24,144 audit engagements over the period 2004 through 2010, nonprofit auditees report fewer internal control deficiencies than government auditees, but more instances of questioned costs related to major programs. Audits conducted by firms with lower single audit expertise are associated with fewer financial statement and major program compliance findings. The results by auditee type and auditor expertise are important to discussions of single audit quality.

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Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal Pemerintah sebagai Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah

Journal of Research and Applications Accounting and Management ◽

10.18382/jraam.v1i2.18 ◽

2015 ◽

Vol 1 (2) ◽

pp. 111

Author(s):

Nur Azizah ◽

Junaidi ◽

Achdiar Redy Setiawan

Keyword(s):

Regression Analysis ◽

Control System ◽

Local Government ◽

Internal Control ◽

Financial Management ◽

Financial Statements ◽

Financial Statement ◽

Internal Control System ◽

Government Work ◽

Survey Questionnaires

The aims of this study are to test the effect of financial statement pre-sentation, accessibility of financial statements, and government internal control system to the transparency and accountability in local government financial management. The population of the research is local government work unit in Lamongan Regency collected through survey questionnaires. The samples of this research are 128 respondents which choosen based on purposive sampling criteria. Analysis methods applied in hypothesis testing is multiple regression analysis by using f-test and t-test. The results show that the financial statement presentation and government internal control system do not affect the transparency. Further, accessibility financial statement affects the transparency and financial statement presentation; however, accessi-bility financial statement does not affect the accountability in local financial management. Moreover, government internal control system affects the accountability in financial management.

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Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Tingkat Ketergantungan Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.205 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2162-2184

Author(s):

Edo Anggara ◽

Charoline Cheisviyanny

Keyword(s):

Local Government ◽

Internal Control ◽

Sample Selection ◽

Financial Statements ◽

Financial Statement ◽

Government Revenue ◽

Interview Method ◽

Natural Logarithm ◽

Internal Control System ◽

Positive Effect

This study aims to empirically show the effect of of original local government revenue on local government scope, the dependence level of local government and audit findings against financial statements disclosure of local government. The sample selection uses the total sampling method. Original local government revenue is measured by using the natural logarithm of regional revenue, local government scope is measured by total local government assets in LKPD, dependency level of local government is measured by fund transfers divided by total revenue, audit findings are measured from the results of audits of the Indonesian Supreme Audit Institution on the internal control system of government (BPK). This findings show that the level of local government dependency has positive effect on the level of financial statements disclosure in local government. The findings with the sig value of 0,000 <0.05, and the calculated value of 3.785> tt table 2.006, it can be concluded that the H3 Hypothesis Accepted, and this study can contribute empirically by 28.91%. Meanwhile, the original local government revenue on local government scope variable, size of local government and audit findings do not affect the level of financial statement disclosure. The suggestions for further research are expected to improve the number of research samples and observation year. Moreover, the other variables can be used to measure the level of disclosure , and the data analysis techniques is qualitative using interview method to obtain information about disclosure of financial statement

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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v8i1.8718 ◽

2021 ◽

Vol 8 (1) ◽

pp. 95

Author(s):

Siti Qomah

Keyword(s):

Local Government ◽

Control Systems ◽

Internal Control ◽

Accounting Standards ◽

Financial Statements ◽

Financial Statement ◽

Financial Reports ◽

Government Accounting ◽

Internal Control System

This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.

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Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p01 ◽

2021 ◽

Vol 31 (8) ◽

pp. 1881

Author(s):

Sinta Anggraini ◽

Hermanto Hermanto ◽

Siti Aisyah Hidayati

Keyword(s):

Control System ◽

Organizational Commitment ◽

Local Government ◽

Internal Control ◽

Financial Management ◽

Financial Statements ◽

City Government ◽

Financial Statement ◽

Financial Accountability ◽

Internal Control System

This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD members, and 20 Mataram City government NGOs. The results show that the internal control system strengthens the presentation of financial statements and commitments, but weakens the accessibility to financial accountability. The implication of this research can provide input for local government to make further policies related to regional financial management. Keywords: Presentation of Financial Statements; Accessibility of Financial Statements; Organizational Commitment; Accountability of Regional Financial Management; Internal Control System.

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Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)

AFEBI Accounting Review ◽

10.47312/aar.v2i02.89 ◽

2018 ◽

Vol 2 (02) ◽

pp. 121

Author(s):

Noer Panca Mutawwab ◽

Mohamad Djasuli ◽

Muhammad Syam Kusufi

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Sampling Technique ◽

Financial Statements ◽

Financial Statement ◽

Accounting System ◽

The Government ◽

Positive Effect

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)

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ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v4i2.884 ◽

2019 ◽

Vol 4 (2) ◽

Author(s):

Usrotun Najah

Keyword(s):

Local Government ◽

Human Development ◽

Human Development Index ◽

Audit Quality ◽

Financial Statements ◽

Financial Statement ◽

Regional Government ◽

Financial Independence ◽

Financial Reports ◽

Development Index

The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18282.2017 ◽

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.

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KOMITE AUDIT UNTUK MENINGKATKAN TATA KELOLA PEMERINTAHAN DAN PENYAJIAN LAPORAN KEUANGAN DALAM RANGKA PENINGKATAN KINERJA PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH KABUPATEN BELITUNG)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v1i1.4903 ◽

2014 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

Alexander Ikhsan ◽

Antar MT Sianturi

Keyword(s):

Local Government ◽

Audit Committee ◽

Good Governance ◽

Financial Statements ◽

Financial Statement ◽

Audit Committees ◽

Government Performance ◽

Qualitative Descriptive ◽

Improved Performance

This research is a qualitative descriptive study entitled “Audit Committee to Improve Governance and Financial Statement in order to Improved Performance of Local Government (Case Study of District Government Belitung)”. The purpose of this study was to determine how much influence of the audit committee in the local government in order to improve governance and the quality of local government financial statement, and its associations with local government performance. Measuring the importance of the audit committee, which was measured using interviews with 15 respondents who have an influence on governance in the Belitung District Based on these results, we can conclude that audit committees in local government will improve the governance and the quality of local government financial statements presentation. And from the results of this study also found that the good governance and quality of local government financial statements presentation will improve the overall local government performance

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The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence

Auditing A Journal of Practice & Theory ◽

10.2308/ajpt-19-064 ◽

2021 ◽

Author(s):

Dereck Barr-Pulliam ◽

Helen L Brown-Liburd ◽

Kerri-Ann Sanderson

Keyword(s):

Quality Assurance ◽

Internal Control ◽

Data Analytics ◽

Audit Quality ◽

Financial Statements ◽

Entire Population ◽

Statistical Sampling ◽

Testing Methods ◽

Audit Failure ◽

Audit Data

Audit data analytics (ADAs) allow auditors to analyze the entire population of transactions which has measurable benefits for audit quality. However, auditors caution that the level of assurance on the financial statements is not incrementally increased. We examine whether the testing methodology and the type of ICFR opinion issued affect jurors' perceptions of auditor negligence. We predict and find that when auditors issue an unqualified ICFR opinion, jurors make higher negligence assessments when auditors employ statistical sampling than when they employ ADAs. Further, when auditors issue an adverse ICFR opinion, jurors attribute less blame to auditors and more blame to the investor for an audit failure. Additionally, jurors perceive the use of ADAs as an indicator of higher audit quality and are less likely to find auditors negligent. However, jurors do not perceive a difference in the level of assurance provided when auditors use ADAs versus sampling testing methods.

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The Concept of Corporate Reporting and Audit Quality

Management Accounting Standards for Sustainable Business Practices - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-7998-0178-8.ch014 ◽

2020 ◽

pp. 251-271

Author(s):

George Silviu Cordoș ◽

Melinda Timea Fülöp ◽

Nicolae Măgdaș

Keyword(s):

Audit Quality ◽

Financial Statements ◽

Sociology Of Education ◽

Financial Statement ◽

Credibility Theory ◽

Corporate Reporting ◽

Education Theory ◽

Controversial Topic

The responsibility of auditors is a controversial topic that has brought much debate amongst academics and experts alike in recent years. This chapter's aim is to set the framework in which audit reporting exists: part of the wider landscape of corporate reporting and the final fragment of the sphere of the financial statements audit quality. By using a general-to-specific deductive approach, the authors discuss the international and European perspectives on the process of financial statement audits, as well as the stakeholders or audit and audit reporting, in order to clearly define the regulatory space in which any changes in this field occur. The authors also discuss the theories that explain the process of audit reporting, with an emphasis on the lending credibility theory, the inspired confidence theory, and the sociology of education theory. The authors consider that these theories explain the improvements undertaken to improve the communicative value of the audit quality.

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