scholarly journals Determinan Akuntabilitas Laporan Keuangan: Tinjauan Pada Kinerja dan Politik di Pemerintahan Daerah di Indonesia

2020 ◽  
Vol 30 (3) ◽  
pp. 800
Author(s):  
Suryo Pratolo ◽  
Febriana Diah Irmawati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Fiscal Decentralization ◽  
Local Governance ◽  
Secondary Data ◽  
Regional Government ◽  
Government Accountability ◽  
And Performance ◽  
Dynastic Politics

This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data taken from sources of the Indonesian Supreme Audit Board (BPK RI) and the Ministry of Home Affairs. The analytical test tool used in this study is multiple linear regression. It was found that the fiscal decentralization did not significantly affect the accountability of regional financial reporting but it was found that processing results showed a dependency ratio that had a negative and significant effect on the accountability of financial reporting produced by the local government. In the aspect of political dynasties, this variable was found to have no significant effect on the accountability of regional government financial reporting. The results also showed a significant positive effect of local government performance on the accountability of local government financial reporting. Keywords: Financial Performance; Political Dynasty; Performane of Local Government; Accountability of Financial Reporting in Local Governance.

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

The Relevance of Accounting Theory on Business Financial Performance in Nigeria

2018 ◽  
Vol 14 (25) ◽  
pp. 37
Author(s):  
Osho, Augustine E. ◽  
Adebambo Adeniyi
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Financial Reporting ◽  
Secondary Data ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Annual Reports ◽  
Business Organizations ◽  
Accounting Theory ◽  
And Performance

The study was on the relevance of accounting theory on business financial performance in Nigeria. The objective of the study was to examine how accounting theory affects financial performance of business in Nigeria. The research was carried out, using three quoted companies (Berger Paint, Lafarge Cement and Meyer Plc) as the study area. Secondary data was gotten from the companys’ audited annual reports on return on asset with multiple regression analysis. Findings revealed that accounting theory have no significant relationship with the financial performance of business organizations in Nigeria. Thus, it is recommended that the Management of quoted companies must introduce new accounting theories to improve their financial reporting quality and performance; so that the level of their profit can significantly increase.

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 The effect of regional original income and balance funding on regional government financial performance

2019 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Noor Farieda Awwaliyah ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Central Government ◽  
Practical Implication ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Regional Government ◽  
Local Revenue ◽  
Central Java ◽  
Positive Effect

<p class="IABSSS"><strong>Purpose</strong> - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.</p><p class="IABSSS"><strong>Method </strong>- This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.</p><p class="IABSSS"><strong>Result</strong> - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.</p><p class="IABSSS"><strong>Implication</strong> - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.</p><strong>Originality</strong> - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.

scholarly journals PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

2020 ◽  
Vol 5 (4) ◽  
pp. 584-598
Author(s):  
Rafika Aulia ◽  
Rahmawaty Rahmawaty
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Government Size ◽  
Regional Government ◽  
Aceh Province ◽  
Level Government

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using  SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.

scholarly journals DESENTRALISASI FISKAL, POLITIK DINASTI, SISTEM PENGENDALIAN INTERNAL, KINERJA, AKUNTABILITAS PELAPORAN KEUANGAN: BUKTI EMPIRIS DI INDONESIA

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 103-132
Author(s):  
Ilham Maulana Saud ◽  
Gisti Fairuz Trisha
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Central Government ◽  
Fiscal Decentralization ◽  
City Governments ◽  
Performance Variable ◽  
Internal Control System ◽  
Dynastic Politics

This study aims to analyze the influence of fiscal decentralization, dynastic poltical, and total violation of internal control system on accountability of financial reporting of district/city governments moderated by performance variable at District/City Government in Indonesia in 2013-2015. This study used secondary data obtained through the website of BPK RI, the Ministry of Finance, and the Ministry of Home Affairs. The sample in this study was selected based on the purposive sampling method, so as many as 190 samples were obtained, with details of 95 main samples namely district / city governments that were indicated dynastic politics in Indonesia in 2013-2015 and 95 comparative samples namely district /city governments that were not politically indicated dynasty in Indonesia in 2013-2015. Testing the hypothesis in this study using multiple linear regression with MRA (Moderated Regression Analysis), so there are 2 models in the study. The data collected was analyzed first by testing the classical assumptions, then testing the hypothesis was carried out with the SPSS 26.0 test tool. Based on the results of the study it can be concluded that partially the dependent variable on the central government, dynastic politics, and the number of violations of the internal control system has a significant negative effect on the accountability of local government financial reporting, while the variables of regional independence and financial effectiveness do not affect the financial reporting accountability of local governments. Furthermore, the performance variable is able to moderate the effect of dependence on the central government on the accountability of local government financial reporting, but is unable to moderate the influence of regional independence and dynastic politics on the accountability of local government financial reporting

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SUMATERA BARAT DENGAN PROPINSI RIAU

2014 ◽  
Vol 3 (2) ◽  
pp. 131
Author(s):  
Warnida Warnida
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Secondary Data ◽  
Financial Statements ◽  
Provincial Government ◽  
Regional Government ◽  
West Sumatra ◽  
Using Data ◽  
Better Than

This study aims to determine the financial performance of local governments in West Sumatera, Riau Province and to compare the financial performance of local governments in West Sumatra Province of Riau Province. This research was conducted at the local government of West Sumatra and Riau province using data derived from the financial statements of each of the provinces. The data used in this research is secondary data, Budgets and Budget Realization Report (LRA) provincial government West Sumatra and Riau in 2007 until 2009. The results of this study indicate that the degree of independence of the local government of West Sumatra province on average better than the local government of Riau Province. The effectiveness of local governments Riau province on average higher than the regional government of West Sumatra province. Keywords: government financial performance, level of independence, the level of effectiveness, Growth level

scholarly journals ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TIDORE

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Umilhair Alting ◽  
Winston Pontoh ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Regional Development ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Regional Government ◽  
Financial Capability ◽  
Growth Ratio ◽  
Regional Autonomy ◽  
New Beginning ◽  
The People

Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.

scholarly journals AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA

2018 ◽  
Vol 13 (1) ◽  
pp. 13-28
Author(s):  
Anggi Saputra ◽  
Intiyas Utami ◽  
Ika Kristianti
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Secondary Data ◽  
Civil Servants ◽  
City Government ◽  
Primary Data ◽  
Government Agencies ◽  
Government Sector ◽  
High Level

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

scholarly journals Knowledge Management To Improve Local Government Services

2021 ◽  
Vol 2 (3) ◽  
pp. 582-591
Author(s):  
Anwar Sadat
Keyword(s):  
Knowledge Management ◽  
Local Government ◽  
Local Governments ◽  
Case Study Research ◽  
High Mobility ◽  
Regional Government ◽  
Organizational Goals ◽  
Intellectual Assets ◽  
Government Experience ◽  
And Performance

This study aimed to improve the service of local governments in combining existing knowledge in an organization so that it can create, collect, maintain and manage employee knowledge and performance through the mastery of knowledge by all members. When knowledge sharing has been successfully applicated in ensuring the services survived in which each apparatus can synergy to achieve better performance to achieve common goals. employees in the Regional Government experience high mobility between agencies in the regions with various basic tasks and functions. Therefore, we need a high adaptability by an employee to be able to carry out tasks in a new place as quickly as possible. This condition results in an agency that is very important to manage its resources in order to support every employee (HR) possessed to carry out their duties properly even though the employee concerned has just entered his institution. This is where the importance of knowledge management or knowlegde management can be felt to keep the organization moving forward despite facing various situations that affect the performance of achieving organizational goals. This study uses a qualitative approach to the type of instrumental case study research. The location of the study was conducted at the Baubau City Regional Secretariat. Data collection techniques used, namely: in-depth interviews, document studies and observations. The results showed that Knowledge Management is an effort to improve the performance capabilities of local government apparatus services in managing their intellectual assets, in the form of existing knowledge and experience. The aim is to utilize these assets to achieve better service performance to accelerate the achievement of the objectives implemented in accordance with bureaucratic reform

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