Analysis of the Relationship between Quality of Financial Statements Review and Audit Findings on the Local Government Financial Statements in Daerah Istimewa Yogyakarta Province, Indonesia

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

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OPINI AUDIT DAN PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SERTA KAITANNYA DENGAN KORUPSI DI INDONESIA

ETIKONOMI ◽

10.15408/etk.v13i1.1875 ◽

2015 ◽

Vol 13 (1) ◽

Author(s):

Rini Rini ◽

Adhariani Sarah

Keyword(s):

Local Government ◽

Financial Reporting ◽

Reporting Quality ◽

Financial Statements ◽

Financial Statement ◽

Quality Of Reporting ◽

Audit Opinion ◽

Content Analysis Method ◽

The Relationship

The study examined the relationship between the areas of financial reporting quality proxy by the audit opinion of the financial statements and the disclosure of local government (LKPD) districts, as well as the level of corruption in Indonesia. Study is qualitative and descriptive content analysis method (content) to process the data. The results of this study indicate that the quality of reporting of financial statements has increased as indicated by the improvement in the audit opinion above LKPD district in Indonesia. The second finding shows there is no link between the financial statement disclosures local government district with the opinion given by the BPK. The third findings showed case of corruption in Indonesian is increasing. The findings of the fourth, the disclosure of financial statements and audit opinions district has associated with the level of corruption in IndonesiaDOI: 10.15408/etk.v13i1.1875

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Pengungkapan Laporan Keuangan Pemerintah Daerah Dan Indeks Persepsi Korupsi : A Preliminary Study

Jurnalku ◽

10.54957/jurnalku.v1i3.31 ◽

2021 ◽

Vol 1 (3) ◽

pp. 222-233

Author(s):

Virginasari Wini Elkagiani ◽

Puji Wibowo

Keyword(s):

Local Government ◽

Financial Statements ◽

Government Officials ◽

The Public ◽

Regional Authority ◽

Corruption Index ◽

Research Population ◽

The Behavior Of Government ◽

The Relationship

The regional authority to manage its own finances often results in acts of abuse of authority that lead to corruption. There is a possibility caused by the quality of local government financial statements disclosures is not yet good. This study aims to examine the relationship between the local government financial statements disclosure level with the corruption perception index. The research population used in this study were cities that were surveyed for corruption perceptions in 2015 and 2017, which are: Medan; Padang; Pekanbaru; Bandung; Semarang; Surabaya; Pontianak; Banjarmasin; Balikpapan; Manado; and Makassar. The results of this study show that regions with a low corruption index tend to have high levels of disclosure. This happens because the public is not always be able to monitor the behavior of government officials and there is a possibility that the financial statements are modified by some unscrupulous individuals to make it get unqualified opinion. Kewenangan daerah dalam mengelola keuangannya sendiri sering kali menimbulkan tindak penyalahgunaan kekuasaan yang berujung pada korupsi. Ada kemungkinan hal tersebut disebabkan karena kualitas pengungkapan laporan keuangan daerah yang belum baik. Penelitian ini bertujuan untuk meneliti hubungan tingkat pengungkapan laporan keuangan pemerintah daerah dengan indeks persepsi korupsi. Populasi penelitian yang digunakan dalam penelitian ini adalah kota-kota yang menjadi survei persepsi korupsi tahun 2015 dan 2017, yaitu: Medan; Padang; Pekanbaru; Bandung; Semarang; Surabaya; Pontianak; Banjarmasin; Balikpapan; Manado; dan Makassar. Hasil dari penelitian ini menunjukan bahwa daerah yang memiliki Indeks Persepsi Korupsi rendah cenderung memiliki tingkat pengungkapan tinggi. Hal ini terjadi karena masyarakat tidak selalu bisa mengawasi perilaku pejabat pemerintah dan ada kemungkinan laporan keuangan dimodifikasi oleh oknum agar mendapat opini wajar

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THE EFFECT OF HUMAN RESOURCES, BUDGET PARTICIPATION, AND LEADERSHIP STYLE ON THE QUALITY OF INFORMATION ON THE FINANCIAL AND INTERNAL CONTROL AS MODERATION VARIABLES (A Case Study on Takalar City Goverment)

JBMI (Jurnal Bisnis, Manajemen, dan Informatika) ◽

10.26487/jbmi.v16i1.4897 ◽

2019 ◽

Vol 16 (1) ◽

pp. 93-107

Author(s):

Mas Uleng

Keyword(s):

Local Government ◽

Human Resources ◽

Leadership Style ◽

Internal Control ◽

Financial Statements ◽

Internal Controls ◽

Quality Of Information ◽

Relationship Of ◽

The Relationship

This study aims to analyze human resources on the quality of information, budget participation on the quality of information, leadership style on the quality of information, human resources on the quality of information through internal control as a moderating variable, budget participation on the quality of information through internal control as a moderating variable, to the quality of information through internal control as a moderating variable. This study uses a quantitative approach by testing the hypothesis (hypothesis testing) to see the correlation that occurs between the Budget Participation, And Leadership Style To The Quality Of Information Financial Statements And Internal Control As Moderation Variables. The object of this research is head section, head of department, and head of OPD district of Takalar. Data collection techniques used questionnaires survey method with OPD was 140 respondents with purposive method. Data analysis technique used is Partial Least Square (PLS) approach with Smart Software PLS 3.0. The results of this study show that human resources affect the quality of information on local government financial statements while budgetary participation does not affect the quality of information on local government financial statements and leadership style also has no effect on the quality of local government financial report information but internal controls can moderate the relationship of human resources and the quality of local government financial statements information significantly Internal controls are not able to moderate the relationship of budget participation and the quality of information on local government financial statements significantly Internal controls are able to moderate the relationship of leadership style and quality of information on local government financial statements significantly.Keywords: Human Resources, Budget Participation, Leadership Style, Budget Participation, Quality Information, Internal control.

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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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An Examination of the Effects of Change in Committee Chair on Audit Quality

Accounting and Finance Research ◽

10.5430/afr.v6n4p52 ◽

2017 ◽

Vol 6 (4) ◽

pp. 52

Author(s):

Izhar Haq ◽

Teresa Lang ◽

Hongkang Xu

Keyword(s):

Audit Committee ◽

Audit Quality ◽

Financial Statements ◽

Discretionary Accruals ◽

Committee Chair ◽

The Absolute ◽

Predicted Values ◽

The Relationship ◽

A Company

This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies. Our results suggest that audit committee chair change is positively associated with the absolute discretionary accruals. Specifically, absolute discretionary accruals are significantly higher when there is a change in the audit committee chair. These results are consistent with prior research that deviations from the predicted values of accruals is an indicator of “poor” audit quality. An additional finding of this paper is that a person younger than 60 is more likely to be a new audit committee chair when there is a change and therefore will have less experience and contacts than the outgoing chair. An important implication of these results is that audit committee chair change can have a significant impact on the quality of the financial statements of a company as well as on the audit quality.

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Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽

10.29264/jakt.v14i1.1007 ◽

2017 ◽

Vol 14 (1) ◽

pp. 57

Author(s):

Rasyidah Nadir ◽

Hasyim Hasyim

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Financial Management ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

District Government ◽

The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18282.2017 ◽

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.

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Efek Budget Ratcheting Pada Anggaran Pemerintah Kabupaten/Kota Provinsi Sumatera Barat

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.264 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2992-3011

Author(s):

Annisa Ayu Safitri ◽

Vita Fitria Sari

Keyword(s):

Local Government ◽

Financial Statements ◽

Capital Expenditures ◽

Local Revenue ◽

West Sumatra ◽

The Relationship

This research is aimed to know the effect of budget ratcheting in local revenue, balancing funds, and capital expenditures. This study also examines how the effects of budget ratcheting in the relationship between local revenue to regional expenditures. This research is categorized as causative research. The population in this study are all regencies / cities in the province of west sumatra, which are 12 districts and 7 cities. Sampling in this study was conducted using total sampling. The data in this study were sourced from the district / city local government financial statements in west sumatra province in 2014-2018. The data in this study were processed using spss 23. The results of this study indicate that there is a budget ratcheting effect in local revenue, balance funds and capital expenditures. the results of this study also show that local revenue influences regional expenditure and budget ratcheting to weaken the relationship between the two.

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KOMITE AUDIT UNTUK MENINGKATKAN TATA KELOLA PEMERINTAHAN DAN PENYAJIAN LAPORAN KEUANGAN DALAM RANGKA PENINGKATAN KINERJA PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH KABUPATEN BELITUNG)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v1i1.4903 ◽

2014 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

Alexander Ikhsan ◽

Antar MT Sianturi

Keyword(s):

Local Government ◽

Audit Committee ◽

Good Governance ◽

Financial Statements ◽

Financial Statement ◽

Audit Committees ◽

Government Performance ◽

Qualitative Descriptive ◽

Improved Performance

This research is a qualitative descriptive study entitled “Audit Committee to Improve Governance and Financial Statement in order to Improved Performance of Local Government (Case Study of District Government Belitung)”. The purpose of this study was to determine how much influence of the audit committee in the local government in order to improve governance and the quality of local government financial statement, and its associations with local government performance. Measuring the importance of the audit committee, which was measured using interviews with 15 respondents who have an influence on governance in the Belitung District Based on these results, we can conclude that audit committees in local government will improve the governance and the quality of local government financial statements presentation. And from the results of this study also found that the good governance and quality of local government financial statements presentation will improve the overall local government performance

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