KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT

The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement. The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor’s opinion reasonable without any exception as many as 13 local government; the auditor’s opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor’s opinion is reasonable with the exception consisting of 15 local governments; the auditor’s opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more beneficial to the community.

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Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i2.375 ◽

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

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

Telaah Bisnis ◽

10.35917/tb.v19i1.159 ◽

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.

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Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.33087/eksis.v12i1.217 ◽

2021 ◽

Vol 12 (1) ◽

pp. 31

Author(s):

Sridarnilawati Sridarnilawati ◽

Suhairi Suhairi ◽

Vima Tista Putriana

Keyword(s):

Local Government ◽

Local Governments ◽

Central Government ◽

Secondary Data ◽

Primary Data ◽

Regional Government ◽

Government Budget ◽

Regional Performance ◽

The Government ◽

The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

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

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i4.16826 ◽

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.

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PENGARUH SERAPAN ANGGARAN, KEPEMIMPINAN ETIS, TINDAK LANJUT TEMUAN BPK, DAN KEEFEKTIFAN AUDIT INTERNAL PADA HASIL AUDIT LKPD

Nominal Barometer Riset Akuntansi dan Manajemen ◽

10.21831/nominal.v10i2.35936 ◽

2021 ◽

Vol 10 (2) ◽

pp. 201-213

Author(s):

Nabella Duta Nusa ◽

Siti Muslihah

Keyword(s):

Ethical Leadership ◽

Local Governments ◽

Internal Audit ◽

Secondary Data ◽

Regional Government ◽

Financial Reports ◽

Audit Opinion ◽

The Public ◽

Central Java

Abstrak: Pengaruh Serapan Anggran, Kepemimpinan Etis, Tindak Lanjut Temuan BPK, dan Keefektifan Audit Internal pada Hasil Audit LKPD. Pengelolaan anggaran merupakan aktivitas yang sangat krusial dikarenakan di dalamnya terdapat pemaparan strategi dan rencana atas pengelolaan pendapatan dan belanja sebuah instansi. Ditambah lagi dengan kenyataan bahwa aktivitas belanja Pemerintah Daerah (Pemda) harus dipertanggungjawabkan kepada masyarakat. Penelitian ini menguji secara empiris tentang pengaruh aspek keuangan berupa serapan anggaran dan aspek non keuangan berupa kepemimpinan etis, tindak lanjut temuan BPK, dan keefektifan audit internal terhadap hasil audit laporan keuangan pemerintah daerah di wilayah Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta. Penelitian ini menggunakan data primer dan sekunder dari responden yang terdiri dari seluruh Pemda yang berada di wilayah Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta, untuk menarik kesimpulan penelitian. Hasil dari penelitian ini menunjukkan bahwa serapan anggaran dan tindak lanjut temuan BPK tidak mempengaruhi pemerolehan opini audit WTP, sedangkan kepemimpinan etis dan keefektifan audit internal memiliki pengaruh positif.Kata kunci: opini audit, anggaran, kepemimpinan, audit internal, temuan audit, pemerintah daerahAbstract: The Effect of Budget Absorption, Ethical Leadership, Follow-up to BPK findings, and Effectiveness of internal audits on the Results of Audits of LKPD. Budget management is a very crucial activity because it contains a strategy and plan for managing revenue and expenditure of an institution. Coupled with the fact that the expenditure activities of Regional Government (Pemda) must be accountable to the public. This study empirically examines the influence of financial aspects in the form of budget absorption and non-financial aspects in the form of ethical leadership, follow-up to BPK findings, and the effectiveness of internal audits on the results of audits of local government financial reports in Central Java Province and Yogyakarta Special Region. This study uses primary and secondary data from respondents consisting of all local governments in the province of Central Java and Yogyakarta. The results of this study indicate that budget absorption and the follow-up of BPK findings do not affect on how the institution gets a WTP audit opinion, while ethical leadership and internal audit effectiveness have a positive effect.Keywords: audit opinion, budget, leadership, internal audit, audit findings, regional government

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

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v12i1.1511 ◽

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

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FLYPAPER EFFECT PADA PENGELUARAN PEMERINTAH DAERAH DI JAWA

Jurnal Ekonomi Pembangunan Kajian Masalah Ekonomi dan Pembangunan ◽

10.23917/jep.v11i1.331 ◽

2015 ◽

Vol 11 (1) ◽

pp. 1

Author(s):

Bambang Agus Pramuka

Keyword(s):

Regression Analysis ◽

Local Government ◽

Local Governments ◽

Central Government ◽

Financial Statement ◽

Fiscal Year ◽

Capital Expenditures ◽

Study Analysis ◽

Flypaper Effect ◽

Local Government Expenditures

This study analysis whether there is any flypaper effect in local governments’ expenditures, and whether there are significant influences of grants from central government and original revenue of local governments on their expenditures, especially the operating and capital expenditures. The object of the study are all local autonomous governments in Java; and the focus of the study was the financial statement of the 2005-2008 fiscal year. Through an examination on financial statement of all kabupatens and kotas in Java, and applying multiple regression analysis, it is revealed that the flypaper effect was not found, which implied that the local government did not rely more on grant from the central government as the sources of their budget. The DAU (grant) and PAD (original revenues), however, were found to be significantly influencing the operating, capital, and total of local government expenditures, for the related year and the following year.

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI SUMATERA BARAT DENGAN PROPINSI RIAU

Ecosains: Jurnal Ilmiah Ekonomi dan Pembangunan ◽

10.24036/ecosains.10961057.00 ◽

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

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OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

Jurnal Good Governance ◽

10.32834/gg.v15i2.121 ◽

2020 ◽

Vol 15 (2) ◽

Author(s):

Antung Deddy Radiansyah

Keyword(s):

Local Government ◽

Biodiversity Conservation ◽

Local Governments ◽

Central Government ◽

Wild Plants ◽

Regional Government ◽

Conservation Areas ◽

Conservation Area ◽

Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

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Transparency of local government in Indonesia

Asian Journal of Accounting Research ◽

10.1108/ajar-07-2018-0019 ◽

2018 ◽

Vol 3 (1) ◽

pp. 123-138 ◽

Cited By ~ 4

Author(s):

I Made Pradana Adiputra ◽

Sidharta Utama ◽

Hilda Rossieta

Keyword(s):

Local Government ◽

Financial Reporting ◽

Local Governments ◽

Financial Statements ◽

Political Environment ◽

Content Type ◽

Audit Opinion ◽

Government Response ◽

Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

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