Pengaruh Tingkat Pendidikan, Jumlah Penduduk, dan Opini Audit Terhadap Transparasi Informasi Keuangan Pemerintah Daerah

A B S T R A KTransparansi informasi keuangan merupakan bentuk pertanggungjawaban pemerintah terhadap publik atas pengelolaan keuangan daerah. Tujuan dari penelitian ini yaitu untuk mengetahui faktor-faktor yang mempengaruhi transparansi informasi keuangan pemerintah daerah melalui website pemerintah daerah. Variabel yang digunakan dalam penelitian ini yaitu tingkat pendidikan, jumlah penduduk, dan opini audit. Penelitian ini menggunakan sampel 35 kabupaten/kota di Provinsi Jawa Tengah. Metode analisis data yang digunakan ialah analisis regresi linear berganda. Hasil penelitian ini menunjukkan variabel jumlah penduduk memiliki pengaruh negatif tidak signifikan, sedangkan variabel tingkat pendidikan dan opini audit memiliki pengaruh positif dan signifikan terhadap transparansi informasi keuangan pemerintah daerah di Provinsi Jawa Tengah.Kata Kunci: Transparansi Informasi Keuangan, Tingkat Pendidikan, Jumlah Penduduk, Opini Audit, Pemerintah Daerah. A B S T R A C TTransparency of financial information is a form of government accountability to the public over regional financial management. The purpose of this study is to determine the factors that influence the transparency of local government financial information through the local government website. The variables used in this study are education level, number of population, and audit opinion. This study uses a sample of 35 districts / cities in Central Java Province. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variable number of population has a non-significant negative effect, while the education level variable and audit opinion have a positive and significant influence on the transparency of financial information of local governments in Central Java Province.Keywords: Transparency Of Financial Information, Education Level, Number Of Population, Audit Opinion, Local Government.

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THE INFLUENCE OF THE AUDIT OPINION, THE ORIGINAL AREA OF REVENUE (PAD) AND THE EQUALIZATION FUND (DP) TO REGIONAL FINANCIAL PERFORMANCE (Empirical Studies On Local Governments That Exist In Central Java)

Jurnal Akuntansi Indonesia ◽

10.30659/jai.3.2.81-100 ◽

2016 ◽

Vol 3 (2) ◽

pp. 81

Author(s):

Muhammad Ar Rozy ◽

Provita Wijayanti

Keyword(s):

Financial Performance ◽

Local Governments ◽

Empirical Studies ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Audit Opinion ◽

Financial Report ◽

Central Java ◽

Equalization Fund ◽

Original Area

This research aims to find out whether the audit Opinion on The financial statements, the original area of Revenue (PAD) and the Equalization Fund (DP) has an impact on the financial performance of the region. Measuring financial performance in this area using the ratio of efficiency. The Data analyzed in this study using a sample town and district in Central Java province with reference to the financial report of The year 2011 has been published. In this research hypothesis testing is carried out using classic assumption test and test the hypothesis by using multiple linear regression analysis testing. A classic assumption test results and test hypothesis suggests that there are influences between the Audit Opinion, the original Area and revenue (PAD) against the financial performance of the region. Equalization Fund (DP) do not affect significantly the financial performance of the region.

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APAKAH KARAKTERISTIK PEMERINTAH DAERAH BERPENGARUH PADA PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH? RISET PADA KABUPATEN DI JAWA TENGAH

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v12i1.1549 ◽

2019 ◽

Vol 12 (1) ◽

Author(s):

Dekeng Setyo Budiarto ◽

Luki Indarti

Keyword(s):

Local Government ◽

Total Population ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Financial Reports ◽

Audit Opinion ◽

Financial Report ◽

Central Java ◽

Analysis Technique

ABSTRACT: Disclosure of information in financial statements is part of Local Government Financial Report (LGFR) accountability and transparency to the public. This study aims to determine the influence of local government characteristics, total population, audit findings, and audit opinion on their financial statement disclosures. The population in this study was a local government of regency/city in central Java province in 2015-2017. The sample in the study was selected by saturation sampling, and the data obtained were 102 financial reports of local government. The analysis technique used in this research was multiple linear regression analysis. Results of the study proved that government’s official age and total population variable have a significant effect on the disclosure of local government financial report, while the size of local government, audit opinion, and audit findings variable has no significant impact on the disclosure of LGFR.Keyword : government characteristics, audit findings, audit opinion and financial statement disclosures ABSTRAK: 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 102 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 total populasi memiliki pengaruh signifikan terhadap pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran pemerintah daerah, opini audit, dan variabel temuan audit tidak memiliki dampak signifikan terhadap pengungkapan LGFR. <pre>Kata kunci: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan </pre><pre> pengungkapan</pre>

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

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v12i1.1511 ◽

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>ABSTRACT: 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.</pre> Keyword : government characteristics, audit findings, audit opinion and financial statement disclosures ABSTRAK: 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. <pre>Kata kunci: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan </pre><pre> pengungkapan</pre>

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RELATIONSHIPS BETWEEN CHARACTERISTICS OF LOCAL GOVERNMENT AND WEBSITE BASED FINANCIAL TRANSPARENCY

Jurnal Ekonomi Kuantitatif Terapan ◽

10.24843/jekt.2021.v14.i02.p08 ◽

2021 ◽

pp. 369

Author(s):

Gabriela Amanda Widyastuti ◽

Dena Natalia Damayanti ◽

Marwata Marwata

Keyword(s):

Local Government ◽

Local Governments ◽

Positive Relationship ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Financial Independence ◽

Central Java ◽

Public Resources ◽

Financial Transparency ◽

Research Show

It is important to manifest financial transparency of local government as a means of monitoring the misuse of public resources and preventing cases of corruption. One of the local governments that succeeded in achieving the best transparency in Indonesia is Central Java. Based on 2019 Central Java Local Government financial data, this research is aimed to find evidence whether there are relationships between the characteristics of local government and financial transparency of local government. The evidence is obtained through the results of statistical analysis, namely multiple linear regression analysis. The results of this research show that the size of local government, the tenure of regional heads, the structure of regional revenues, and regional financial independence have a positive relationship to the financial transparency of local government.

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Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i3.397 ◽

2020 ◽

Vol 8 (3) ◽

pp. 415-424

Author(s):

Tina Tuti Alawiyah ◽

Mahendro Sumardjo ◽

Dewi Darmastuti

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Local Governments ◽

Capital Expenditure ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Government Size ◽

Regional Government ◽

City Governments

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.

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ANALISIS PENGARUH ANGKA HARAPAN LAMA SEKOLAH, RATA-RATA LAMA SEKOLAH, DAN PENGELUARAN PER KAPITA TERHADAP INDEKS PEMBANGUNAN MANUSIA DI PROVINSI JAWA TENGAH

PRISMATIKA: Jurnal Pendidikan dan Riset Matematika ◽

10.33503/prismatika.v3i2.1180 ◽

2021 ◽

Vol 3 (2) ◽

pp. 126-140

Author(s):

A. Jauhar Mahya

Keyword(s):

Human Development ◽

Human Development Index ◽

Local Governments ◽

Average Length ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Development Index ◽

Capita Expenditure ◽

Central Java ◽

Per Capita

The Human Development Index (HDI) is one of the data and information used by local governments to measure the achievement of human development. HDI is formed by three basic dimensions, namely a long and healthy life, knowledge, and a decent standard of living. This study explain whether there is an influence and to obtain the magnitude of the influence of the expected number of years of schooling, the average length of schooling, and the per capita expenditure together on the Human Development Index in Central Java Province. This study was completed using multiple linear regression analysis with the help of SPSS 1.6 (Statistical Package for Social Sciences) software. The results of this study indicate that the expected length of schooling, average length of schooling, and per capita expenditure have a significant effect on the human development index, which is 97.8% and only 2.2% is influenced by other factors.

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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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Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v10i1.12558 ◽

2018 ◽

Vol 10 (1) ◽

pp. 13-26 ◽

Cited By ~ 1

Author(s):

Anissa Adriana ◽

Irwan Taufiq Ritonga

Keyword(s):

Qualitative Research ◽

Data Analysis ◽

Local Government ◽

Financial Management ◽

Local Governments ◽

Financial Information ◽

Capital Region ◽

The Public ◽

Regional Governments

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.

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The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v3i4.1319 ◽

2020 ◽

Vol 3 (4) ◽

pp. 2966-2974

Author(s):

Vincentia Wahju Widajatun ◽

Francisca Kristiastuti

Keyword(s):

Local Government ◽

Financial Management ◽

Local Governments ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Supervision ◽

Primary Data ◽

Government Performance ◽

Regional Government ◽

Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

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OPINI AUDIT, TINGKAT KEMANDIRIAN, DAN TIPE PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN INFORMASI

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v9i2.584 ◽

2017 ◽

Vol 9 (2) ◽

pp. 94-103

Author(s):

Annisa Murni ◽

Sri Rahayu ◽

Djusnimar Zultilisna

Keyword(s):

Data Analysis ◽

Local Government ◽

Multiple Regression ◽

Local Governments ◽

Sampling Techniques ◽

Audit Opinion ◽

Central Java ◽

Disclosure Of Information ◽

Central Java Province

This research aims to analyze the effect of the audit opinion, level of independence, and the type of local government to the level of disclosure of information on the official website of the local Government of Central Java province in 2014-2015. Sampling techniques used in this study is a purposive and retrieved samples of as many as 25 local governments. Methods of data analysis used were descriptive and multiple regression. The results showed that the audit opinion, level of independence, and the type of local government effect simultaneously against the level of disclosure of information on the official website of the local government in the province of Central Java. Partially, the audit opinion and the types of local government that have an impact on the level of disclosure of information on the official website of the local government in the province of Central Java. Level of independence has not an impact, partially.

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