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

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

scholarly journals PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN PEMERINTAH DAERAH, DAN UMUR PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Sulawesi Tengah)

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Rafida Rafida ◽  
Ridwan Ridwan ◽  
Muhammad Ikbal Abdullah ◽  
Nina Yusnita Yamin
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Analysis Method ◽  
Negative Effect ◽  
Central Sulawesi

This study aims to analyze the effect of intergovernmental revenue, wealth of local government, and local government age to local government financial statement disclosure in Central Sulawesi. The analysis method used in this study is a multiple linear regression analysis. The results showed that intergovernmental revenue, local government wealth, and age of local government have a significant effect to the disclosure level of local government financial statements simultaneously. Intergovernmental revenue has a significant negative effect to the disclosure level of local government financial statements, while the wealth of local government and the age of local governments have no significant effect to the disclosure level of local government financial statements partially.

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 PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 8 (8) ◽  
pp. 4759
Author(s):  
Ni Made Diah Permata Sari ◽  
I Ketut Mustanda
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments. Keywords: size, PAD, capital expenditure, financial performance

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.

scholarly journals PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Muhammad T. Soleman ◽  
Winston Pontoh ◽  
Novi S. Budiarso
Keyword(s):  
Local Government ◽  
Linear Regression Analysis ◽  
Research Result ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Development Planning ◽  
Primary Data ◽  
Regional Government ◽  
Planning Agency ◽  
Analysis Technique

This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements.

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

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

<p><strong><em>ABSTRACT:</em></strong><em> </em><em>D</em><em>isclosure of information in financial statements is part of Local Government Financial Report (LGFR)</em><em> </em><em>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.</em></p><p><strong><em>Keyword</em></strong><em> : </em><em>government characteristics, audit findings, audit opinion and financial statement </em></p><p><strong><em>                 </em></strong><em>disclosures</em></p><p><em> </em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> 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.</p><p> </p><pre><strong>Kata kunci</strong>: karakteristik pemerintah, temuan audit, opini audit, dan laporan keuangan    </pre><pre>                    pengungkapan</pre>

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

2019 ◽  
Vol 3 (4) ◽  
pp. 358
Author(s):  
Viona Indra Dewi ◽  
Priyo Hari Adi
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Education Level ◽  
Financial Information ◽  
Audit Opinion ◽  
Central Java ◽  
Level Number

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.

scholarly journals Pengaruh Prosedur Reviu, Kompetensi, dan Jangka Waktu Pelaksanaan Terhadap Kualiats Reviu Laporan Keuangan Pemerintah Daerah Pada Inspektorat seProvinsi Gorontalo

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Anita Deda ◽  
Herman Karamoy ◽  
Hendrik Gamaliel
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Significant Influence ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Implementation Period

Abstract. This study aims to test the influence of the procedure of the review, the competence of the human resources and the implementation period on the quality of the review of the Financial Statements of the Local Government (LKPD) reported to the Inspectorate in the Province of Gorontalo. The data used in this study are primary data which were collected by using questionnaires as the research instrument and then processed by using SPSS. The data were collected from 92 respondents who are the reviewers and have reviewed the Financial Statements of the Local Government. The method used for this research was quantitative with multiple linear regression analysis. The F-test and t-test were used to test the hypothesis simultaneously and partially. The results show that the variables namely the procedure of the review, the competence of the reviewers and the implementation period altogether affect the quality of the review of the Financial Statements of the Local Government. On the other hand, the procedure of the review in partial has no positive and significant influence on the quality of the review. Thus, it can be concluded that the higher understanding of the procedure of the review, the better quality of the review of the Financial Statements of the Local Government. Then, the competence of the human resources has positive and significant influence on the quality of the review as the higher competence of the human resources of the Inspectorate in the Province of Gorontalo, the better quality of the review of the Financial Statements of the Local Governments. In addition, the implementation period has positive and significant effect on the quality of the review since the better quality of the Financial Statement of the Local Government results from the more effective time and budget allocated for the implementation period done by the staff of the inspectorate in the local government. Keywords  : The Procedure of the Review, Competence, Implementation Period, the Quality of the Review. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh prosedur reviu, kompetensi, dan jangka waktu pelaksanaan terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah pada Inspektorat se Provinsi Gorontalo. Data yang digunakan untuk penelitian ini merupakan data primer yang dikumpulkan menggunakan kuesioner sebagai instrumen penelitian dan diolah dengan program SPSS. Data dikumpulkan dari 92 responden yang merupakan aparat pengawas dan yang pernah melakukan reviu Laporan Keuangan Pemerintah Daerah. Metode yang digunakan yaitu kuantitatif dengan analisis regresi linear berganda. Untuk menguji hipotesis secara simultan dan parsial digunakan Uji F dan Uji t. Hasil penelitian menunjukkan bahwa secara simultan variabel prosedur reviu,  kompetensi dan jangka waktu pelaksanaan berpengaruh terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah, namun secara parsial, prosedur reviu tidak berpengaruh positif dan signifikan terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah, sehingga dapat disimpulkan bahwa jika pemahaman aparat pengawas terhadap prosedur reviu Laporan Keuangan Pemerintah Daerah lebih maksimal maka kualitas reviu Laporan Keuangan Pemerintah Daerah lebih baik pula. Kompetensi berpengaruh positif dan signifikan, maka semakin tinggi kompetensi sumber daya aparat pengawas yang ada di Inspektorat se Provinsi Gorontalo maka kualitas reviu Laporan Keuangan Pemerintah Daerah akan semakin baik, jangka waktu pelaksanaan berpengaruh positif dan signifikan maka semakin efektif jumlah dan anggaran waktu yang diberikan maka pelaksanaan reviu yang dilakukan oleh aparat pengawas di Inpektorat Daerah akan semakin maksimal, sehingga kualitas reviu Laporan Keuangan Pemerintah Daerah yang dihasilkan akan semakin baik pula. Kata Kunci : Prosedur Reviu, Kompetensi, Jangka Waktu Pelaksanaan terhadap Kualitas Reviu.

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

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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