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 Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016

2019 ◽  
Vol 14 (1) ◽  
pp. 1-14
Author(s):  
Meri Andriani ◽  
Elfitri Santi ◽  
Rasyidah Mustika
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Functional Differentiation ◽  
Regional Government ◽  
Regional Income ◽  
Financial Reports ◽  
West Sumatra

This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.

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

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.

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

2019 ◽  
Vol 1 (3) ◽  
pp. 1111-1130
Author(s):  
Winda Meiliza Putri ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Average Level ◽  
Regional Government ◽  
Mandatory Disclosure ◽  
Financial Independence ◽  
Financial Reports ◽  
Audit Opinion ◽  
Government Accounting

This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.

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 Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

2020 ◽  
Vol 5 (7) ◽  
pp. 370-376
Author(s):  
Wahida Nurmuthmainnah ◽  
Syarifuddin . ◽  
Mediaty .
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Financial Statements ◽  
Series Data ◽  
Financial Reports ◽  
Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

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

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

scholarly journals Peran Laporan Keuangan Pemerintah Daerah Berbasis Akrual Sebagai Wujud Akuntabilitas Publik

2018 ◽  
Vol 1 (1) ◽  
pp. 059-061
Author(s):  
Idhar Yahya ◽  
M. Zainul B. Torong ◽  
Muslich Lufth
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Statements ◽  
Relevant Information ◽  
Provincial Government ◽  
Financial Reports ◽  
The North ◽  
Financial Conditions ◽  
Government Data ◽  
Operational Activities

Penerapan Laporan Keuangan Pemerintah Daerah (LKPD) Akrual di pemerintah daerah menjadi kajian penting. Keberhasilan kebijakan pemerintah dalam pertanggungjawaban anggaran direpresentasikan oleh laporan keuangan. LKPD berisikan berbagai informasi penting yang mencirikan realisasi keberhasilan Pemda sesuai dengan undang-undang sebagai wujud akuntabilitas pengelolaan keuangan negara dalam menjalankan amanah rakyat. Makalah ini menjelaskan tentang peran LKPD sebagai wujud informasi yang relevan mengenai posisi keuangan dan seluruh transaksi yang dilakukan oleh entitas pelaporan dalam periode pelaporan.LKPD digunakan untuk mengetahui nilai sumber daya ekonomi yang dimanfaatkan untuk melaksanakan kegiatan operasional, menilai kondisi keuangan, mengevaluasi efektivitas dan efisiensi dan membantu menentukan ketaatan terhadap peraturan perundan-undangan. Tujuan penelitian ini untuk dapat menentukan keberhasilan penerapan LKPD Akrual secara berkelanjutan. Studi dilakukan di Kabupaten Humbang Hasudutan dan Labuhan Batu Selatan (Labusel) yang merupakan bagian dari Pemerintah Provinsi Sumatera Utara. Pengumpulan data dilakukan dengan mengedarkan kuesioner yang disebarkan kepada Satuan Kerja Perangkat Daerah (SKPD) pada kedua Kabupaten tersebut dengan masing-masing 57 kuesioner dan 21 kuesioner. Penilaian dilakukan dengan melakukan observasi, tanya jawab serta mengevaluasi LKPD audited kedua Kabupaten dimaksud serta menganalisis skor jawaban dari responden. Responden adalah PPK-SKPD, bendahara pengeluaran dan pengurus barang. Agregasi nilai jawaban menjadi faktor penilain keberhasilan dari ke dua Kabupaten tersebut. Ada 4 jawaban yang berkaitan dengan karakteristik kualitatif laporan keuangan, 1 kepatuhan terhadap UU, 1 pencapain hasil, 1 kecukupan bukti serta 1 jawaban tentang pertanggung jawaban. Hasil penilaian menunjukkan bahwa karakteristik kualitas laporan keuangan sangat dominan sebagai faktor/syarat keberhasilan akan kualitas LKPD akrual sesuai dengan harapan pemerintah. pada kedua Kabupaten tersebut, sedangkan 4 jawaban lainnya relatif sama.   The Implementation of Accrual Local Government Financial Reports (LKPD) in local governments is an important study. The success of government policies in budget accountability is represented by financial reports. The LKPD contains a variety of important information that characterizes the realization of the success of the Local Government in accordance with the laws as a form of accountability in managing state finances in carrying out public's trust. This paper described the role of LKPD as a form of relevant information regarding financial position and all transactions carried out by the reporting entities in the reporting period. LKPD was used to determine the value of economic resources that were used to carry out operational activities, assess financial conditions, evaluate effectiveness and efficiency, and help determine compliance with legislative regulations. The purpose of this study was to be able to determine the success of applying the Accrual LKPD on an ongoing basis. The study was conducted in Humbang Hasudutan and Labuhan Batu Selatan Districts (Labusel) which are parts of the North Sumatra Provincial Government. Data collection was done by distributing questionnaires which were distributed to the Regional Work Unit (SKPD) in both districts with 57 questionnaires and 21 questionnaires respectively. Assessment was carried out by observing, questioning, and evaluating the audited LKPD of the two Districts as well as analyzing the answer scores of the respondents. Respondents were PPK-SKPD, treasurer of expenditure, and manager of goods. The aggregation of answer values is an assessment of the success of the two districts. There were 4 answers relating to the qualitative characteristics of financial statements, 1 compliance with the laws, 1 achievement of results, 1 sufficiency of evidence, and 1 answer about accountability. The results of the assessment indicated that the quality characteristics of financial statements were very dominant as a factor/condition for the success of accrual LKPD quality in accordance with government expectations in both districts, while 4 other answers were relatively the same.

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 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Sria Kogoya ◽  
Agustinus Salle ◽  
Anthonius H.C Wijaya
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Regional Government ◽  
Analysis Method ◽  
Financial Reports ◽  
Positive Effect

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

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