Analysis of the articulation of Local Government Financial Statements and Their Effect on Its Quality

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

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Corporate Governance and Fraudulent Financial Statements in Indonesia’s Local Government

The Journal of Scientific Social Studies ◽

10.26484/2017/tjsss00117078 ◽

2017 ◽

Vol 1 (1) ◽

pp. 63-73

Author(s):

Halim Dedy Perdana ◽

Sri Suranta ◽

Santoso Tri Hananto ◽

Christiyaningsih Budiwati

Keyword(s):

Corporate Governance ◽

Local Government ◽

Financial Statements ◽

Fraudulent Financial Statements

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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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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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Auditors characteristics and audit delay: Evidence from Indonesian regional governments

Corporate Ownership and Control ◽

10.22495/cocv13i1p7 ◽

2015 ◽

Vol 13 (1) ◽

pp. 66-73 ◽

Cited By ~ 3

Author(s):

Sutaryo Sutaryo ◽

Yediel Lase

Keyword(s):

Decision Making ◽

Local Government ◽

Local Governments ◽

Financial Statements ◽

Educational Background ◽

Auditor Characteristics ◽

Regional Governments

Overdue financial statements reporting, more specifically audit delay, can cause losses in its capacity in decision making. We investigate the effects of auditor characteristics on local governments’ audit delay by studying 127 Indonesian local governments. We find that auditor professional proficiency and auditor educational background have significant effect on the audit delay of local government financial statements. Our results also indicate the intersection of some auditor characteristics in affecting audit delay. Our findings mainly suggest that the auditor professional proficiency should be improved to shrink audit delay.

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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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ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v5i2.15662 ◽

2019 ◽

Vol 5 (2) ◽

pp. 124-140

Author(s):

Ropida Rezeki Utami ◽

Aliamin Aliamin ◽

Heru Fahlevi

Keyword(s):

Local Government ◽

Human Resources ◽

Financial Management ◽

Qualitative Method ◽

Local Property ◽

Financial Statements ◽

Reliable Information ◽

Education Training ◽

The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional.

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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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PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v6i2.21 ◽

2020 ◽

Vol 6 (2) ◽

pp. 157-172

Author(s):

Priyastiwi Priyastiwi ◽

Nunung Saputra

Keyword(s):

Local Government ◽

Financial Performance ◽

Government Expenditure ◽

Financial Statements ◽

Financial Information ◽

The Internet ◽

Voluntary Reporting ◽

Central Java ◽

Per Capita ◽

Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.

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