scholarly journals EKSPLORASI KEBUTUHAN STAKEHOLDERS TERHADAP INFORMASI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH

Media Ekonomi ◽  
2014 ◽  
Vol 22 (1) ◽  
pp. 53
Author(s):  
Siska Yulia Defitri
Keyword(s):  
Local Government ◽  
Statistical Methods ◽  
Financial Reporting ◽  
Economic Condition ◽  
Financial Information ◽  
Information Requirement ◽  
Purposive Sampling ◽  
Respondent Characteristic ◽  
Government Data ◽  
And Performance

<p><em>This research’s aim is to know the perception of stakeholders toward information in financial reporting of local government can fulfil their requirement of financial information. This research also Examination of addition performed in this research is to know influence of respondent characteristic to each requirement variable by consumer of information in financial reporting of local government. The hypothesis of this research is that information published in financial reporting of local government requirement the stakeholders, about is the compliance to the rules, financial information, planning and budgeting, narrative information, economic condition and performance, this research’s subjects are stakeholders of local government cover the secretary of local government, investor, creditor, local government. Data were collected with the method of purposive sampling with respondent in Sumatera Barat. Statistical methods used is test of mean instrument, rank of mean test, a Manova test.</em></p><p><em></em><em>The Result indicate that first information requirement and important of stakeholder is financial information, economic condition, performed information planning. Narrative information, and last information the compliance to the rules, narrate, Respondent characteristic that is education storey; level and education background simultaneously have an effect on to requirement of information in financial reporting of local government. This matter indicate that requirement of stakeholder financial reporting of local government differs to be influenced by responder characteristic mount education background and education.</em></p>

scholarly journals Determinants of Internet Financial Reporting in Indonesian Local Governments

2017 ◽  
Vol 2 (1) ◽  
pp. 101
Author(s):  
Warsidi . ◽  
Wahyu Rizkiyaningsih ◽  
Oman Rusmana ◽  
Sukirman .
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Political Competition ◽  
Total Sample ◽  
Relevant Information ◽  
Positive Influence ◽  
Financial Information ◽  
The Internet ◽  
And Performance

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.

scholarly journals Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat

2020 ◽  
Vol 2 (2) ◽  
pp. 148
Author(s):  
Een Samawati Miharja ◽  
Lilik Handajani ◽  
Lalu M. Furkan
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Agency Theory ◽  
Financial Reporting ◽  
Internal Control ◽  
Civil Servants ◽  
Financial Information ◽  
Financial Control ◽  
Purposive Sampling

This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting.

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 Factors that Affect the Internet Financial Reporting (IFR) in Banking Sector Companies Listed on the Indonesia Stock Exchange (IDX)

2018 ◽  
Vol 8 (2) ◽  
pp. 175
Author(s):  
Ilham Ridho Maulana ◽  
Luciana Spica Almilia
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Information ◽  
The Internet ◽  
Purposive Sampling

Internet Financial Reporting is the disclosure of company’s financial and non-financial information through the company's official website. The format commonly used includes HTML, PDF, XBRL, audio and video. This study aims to examine the effect of firm size, leverage, listing age, profitability, and liquidity on the Internet Financial Reporting. The population in this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) period 2016. The sampling technique used is purposive sampling with SPSS 23, software. The results of this study show that firm size and leverage have an effect on Internet Financial Reporting, but listing age, profitability, and liquidity have no effect on Internet Financial Reporting.

Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research

2021 ◽  
Author(s):  
Won Jung Kim ◽  
Marlene A. Plumlee ◽  
Stephen Stubben
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Academic Research ◽  
Future Research ◽  
State And Local Government ◽  
Government Data ◽  
State And Local

The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss sources of government data available to researchers, review key streams of academic research on governmental financial reporting, and suggest opportunities for future research in this area.

scholarly journals PENGARUH KEKAYAAN DAERAH, TINGKAT KESEJAHTERAAN MASYARAKAT, DAN KUALITAS LAPORAN KEUANGAN TERHADAP INTERNET FINANCIAL REPORTING

2021 ◽  
Vol 19 (2) ◽  
pp. 79
Author(s):  
Mega Melati ◽  
Dian Fitria Handayani
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Sampling Technique ◽  
Public Welfare ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Regional Wealth

ABSTRACTThis study aims to determine of the effect of regional wealth, level of public welfare, and quality of financial reports on Internet Financial Reporting (IFR) for Regency/City Governments on the island of Sumatera in the 2019 fiscal year. Internet Financial Reporting in this study was measured based on the availability of financial information in accordance with the Instruction of the Minister of Home Affair No. 188.52/1797/SJ 2012. This study used a purposive sampling technique, the sample in this study includes 130. Financial reports data and GRDP/per capita income were obtained through the official website of the BPK and BPS, while the IFR data was obtained through the website of each local government for the year 2019 and processed by multiple linear regression using SPSS. The results show that regional wealth has a significant positive effect on the implementation of Internet Financial Reporting. While the level of community welfare and quality of financial reports do not have effect on the implementation of Internet Financial Reporting. This paper gives a comprehensive literature survey on the effect of the regional wealth, level of public welfare, and quality of financial reports on the Internet Financial Reporting in regional government on the Island of Sumatera.Keywords: Community Welfare, Internet Financial Reporting, Local Government, Regional Wealth, Quality of Financial Reports ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting (IFR) Pemerintah Kabupaten/Kota di Pulau Sumatera Tahun Anggaran 2019. Pelaporan Keuangan Internet dalam penelitian ini diukur berdasarkan ketersediaan informasi keuangan sesuai dengan Instruksi Menteri Dalam Negeri Nomor 188.52/1797/SJ 2012. Penelitian ini menggunakan teknik purposive sampling, sampel dalam penelitian ini berjumlah 130 orang. Data laporan keuangan dan PDRB/pendapatan per kapita diperoleh melalui website resmi BPK dan BPS, sedangkan data IFR diperoleh melalui website masing-masing pemerintah daerah selama tahun 2019 dan diolah dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa kekayaan daerah berpengaruh positif terhadap penerapan Internet Financial Reporting. Sedangkan tingkat kesejahteraan masyarakat dan kualitas laporan keuangan tidak berpengaruh terhadap implementasi Internet Financial Reporting. Tulisan ini memberikan kajian literatur yang komprehensif tentang pengaruh kekayaan daerah, tingkat kesejahteraan masyarakat, dan kualitas laporan keuangan terhadap Internet Financial Reporting pada pemerintah daerah di Pulau Sumatera.Kata Kunci: Kekayaan Daerah, Kesejahteraan Masyarakat, Kualitas Laporan Keuangan, Pelaporan Keuangan Internet, Pemerintah Daerah

scholarly journals PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KEPALA DAERAH, TINDAK LANJUT TEMUAN AUDIT TERHADAP OPINI

2017 ◽  
Vol 20 (2) ◽  
pp. 167 ◽  
Author(s):  
Ristu Pratiwi ◽  
Y Anni Aryani
Keyword(s):  
Logistic Regression ◽  
Local Government ◽  
Financial Statement ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Data Source ◽  
Government Data

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.

scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAHAN DAERAH (Studi Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Manokwari)

2019 ◽  
Vol 14 (1) ◽  
pp. 17-41
Author(s):  
Anik Wuriasih
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Information ◽  
Primary Data ◽  
Technology Utilization

This study aims to examine the influence of several factors (human resources quality, information technology utilization, internal control systems and organizational commitments) on the quality of the financial information of local government in Manokwari. Type of data uses in this research is primary data which have been obtained from questionnaires which are directly distributed to the respondents who are the head and the staffs of accounting division on financial and asset management services area (BPKAD) of Manokwari. The number of population and study sample was 46 people. Sampling using sampling methods saturated. This research data analysis method is multiple linear regression. Results of this study can be conclude that the human resources quality, internal control systems and organizational commitments have a significant positive effect on the quality of local government financial reporting information, while the use of information technology utilization does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.

scholarly journals The perceived usefulness of financial information for decision making in Portuguese municipalities

2017 ◽  
Vol 18 (1) ◽  
pp. 116-136 ◽  
Author(s):  
Sónia Paula da Silva Nogueira ◽  
Susana Margarida Faustino Jorge
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Internal Control ◽  
Perceived Usefulness ◽  
Financial Information ◽  
Decision Makers ◽  
Content Type ◽  
The Relationship

Purpose The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness. Findings Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities’ internal users’ attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making. Research limitations/implications The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject. Practical implications The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes. Originality/value This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems.

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