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

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

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

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

<em>The aims of this study are to test the effect of financial statement pre-sentation, accessibility of financial statements, and government</em> <em>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. </em><em>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.</em>

scholarly journals ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gyshella Smylie Lumintang ◽  
Linda Lambey ◽  
Steven Tangkuman
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government

scholarly journals STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI STAF AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 9 (2) ◽  
pp. 81
Author(s):  
Renny Novsellia Sihite ◽  
Holiawati Holiawati
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Accounting Standards ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System ◽  
Positive Effect

Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. The population in this research is staff members of SKPD in South Tangerang City.  This research is a quantitative research that conduct by using primary data. This research using simple random sampling technique, and samples obtained and used amounted to 100 respondents. The data collection were done by using questionnaire method. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results that the application of government accounting standards, internal control system and accounting staff competence partially have the positive effect and significant on the quality of local government financial statements. Thus, the application of government accounting standards, internal control system and accounting staff competence simultaneously have  positive effect and significant on the quality of local government financial statements. Keywords: Implementation of Government Accounting Standards; Internal Control System; Accounting Staff Competence and Quality of Local Government Financial Statements. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Dalam pengambilan sampel menggunakan teknik Simple Random Sampling, dan sampel yang didapatkan dan digunakan berjumlah 100 responden. Populasi dalam penelitian ini adalah pegawai staf bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) di Kota Tangerang Selatan Pengumpulan data dilakukan dengan metode kuesioner. Metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Lalu penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Sistem Pengendalian Internal; Kompetensi Staf Akuntansi Dan Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH

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

<p>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.</p>

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

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.

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

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

<p><em>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 </em><em>a</em><em>pparatus 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.</em><em> </em><em></em></p><strong><em>Keywords: </em></strong><em>quality of financial statement, the Organization of Local Government (OPD)</em>

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Erwin Siahaya ◽  
Meinarni Asnawi ◽  
Paulus K. Allo Layuk
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

scholarly journals INFLUENCE OF AUDITOR INDEPENDENCE AND GOOD CORPORATE GOVERNANCE TOWARD ACCOUNTING CONSERVATISM IN INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 20-29
Author(s):  
Dovi Septiari ◽  
Wirdani Atika Sari
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statements ◽  
Auditor Independence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Internal Control System

Accounting conservatism is the precautionary principle to the profit recognition and one of the corporate governance to reduce the ability of the manager in manipulate and exaggerating the financial statements. Corporate governance is a internal control system which has its business objectives through securing company’s assets. This research is aiming to see the correlation among auditor independence and good corporate governance in accounting conservatism. Characteristics of good corporate governance in this are managerial ownership, profitability, company size and leverage. This research uses two measurements of conservatism non operating accrual and market to book ratio. This research as carried out at manufacture company in the Indonesia Stock Exchange in 2010-2014. Sample selection do by purposive sampling method and obtained 49 companies in criteria accordingly. This research used data analysis and multiple liniear regression program eviews 9. The result showed that the effect of auditor independence is not significant in accounting conservatism in indonesia. Good corporate governance influential only the size of the company and ownership. The measurement of non operating accrual and market to book ratio show different results. Further research is expected to use another proxy for other variables to measure accounting conservatism.

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

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.

scholarly journals Analysis the Changes Opinion on Qualified be Disclaimer Opinion to the Financial Statements Local Government (Case Study: Government of Palopo city)

2016 ◽  
Vol 7 (1) ◽  
pp. 40-47
Author(s):  
A. Dahri Adi Patra ◽  
Lanteng Bustami
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Action Plan ◽  
Financial Statements ◽  
Fiscal Year ◽  
Internal Control System ◽  
Interactive Relationship

The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data – reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR) and the Internal Control System has a strong interactive relationship and the direction. In analysis conclusion and verification showed that aspects of human resources (HR) is the most influential of the changes Opinion report examination Supreme Audit Board, is an aspect of behavior (Ethics). Thus the conclusion of the study; Behavior (ethics) dishonest is a major factor Changes opinion report Supreme Audit Board of Qualified opinion be Disclaimer opinion As the application of this research in the future, it is recommended to formulation of the action plan to the Unqualified Opinion. Through Team Supervise and monitoring implementation of action plan for improvement of Internal Control System and completion finding Auditor, as well improving the competence of personal financial management, on education through training administration and Regional Financial Accounting.

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