Kinerja Keuangan dan Kemampuan Keuangan Pemerintah Daerah Se-Jabodetabek

ABSTRACT This study aims to compare the financial performance and financial capacity of the region in the Jabodetabek Regional Government (Jakarta, Bogor, Depok, Tangerang, Bekasi) in 2010-2014 and examine differences in financial performance. The research data is the audited financial statements of local governments. The results showed that the DKI Jakarta Provincial Government had the highest value of the decentralization ratio compared to the other four regional governments. The value of the dependency ratio, the Provincial Government of DKI Jakarta is quite high while the other four local governments are included in the very high category. The regional autonomy ratio of the DKI Jakarta Provincial Government has the highest average value while the other four Regional Governments have very low levels of regional independence. The effectiveness of the Tangerang PAD and Bogor Regency and Depok City proved to be good compared to Bekasi and DKI Jakarta. The efficiency of PAD in Bogor Regency is the least efficient. The test results proved that there was a difference in the degree of decentralization, dependence, independence and share in the Jabodetabek regional government, but there was no difference in effectiveness of PAD, efficiency of PAD, growth and elasticity in the Jabodetabek Regional Government. ABSTRAK Studi ini bertujuan untuk mengetahui perbandingan kinerja keuangan dan kemampuan keuangan daerah pada Pemerintah Daerah Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) tahun 2010-2014 serta menguji perbedaan kinerja keuangan. Data penelitian adalah laporan keuangan pemerintah daerah yang telah diaudit. Hasil penelitian menunjukkan bahwa Pemerintah Provinsi DKI Jakarta memiliki nilai rasio derajad desentralisasi paling tinggi dibandingkan empat pemerintah daerah lainnya. Nilai rasio ketergantungan, Pemerintah Provinsi DKI Jakarta cukup tinggi sedangkan empat pemerintah daerah lainnya termasuk kategori sangat tinggi. Rasio kemandirian daerah Pemerintah Provinsi DKI Jakarta memiliki nilai rata-rata paling tinggi sedangkan empat Pemerintah Daerah lainnya memiliki tingkat kemandirian daerah yang sangat rendah. Tingkat efektifitas PAD Tangerang dan Kabupaten Bogor dan Kota Depok terbukti baik dibandingkan Bekasi dan DKI Jakarta. Efisiensi PAD Kabupaten Bogor adalah yang paling kurang efisien. Hasil pengujian terbukti ada perbedaan derajad desentralisasi, ketergantungan, kemandirian dan share pada pemerintah daerah Jabodetabek, namun tidak terdapat perbedaan efektifitas PAD, efisiensi PAD, growth dan elastisitas pada Pemerintah Daerah Jabodetabek. JEL Classification: M48, H11

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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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The Effect of Fiscal Decentralization on the Accountability of City / District Government Financial Reporting in Indonesia and the Regional Government's Financial Performance as a Moderation Variable

Volume 5 - 2020, Issue 9 - September - International Journal of Innovative Science and Research Technology ◽

10.38124/ijisrt20jul271 ◽

2020 ◽

Vol 5 (7) ◽

pp. 370-376

Author(s):

Wahida Nurmuthmainnah ◽

Syarifuddin . ◽

Mediaty .

Keyword(s):

Local Government ◽

Financial Performance ◽

Financial Reporting ◽

Local Governments ◽

Central Government ◽

Fiscal Decentralization ◽

Financial Statements ◽

Series Data ◽

Financial Reports ◽

Regional Governments

This study aims to provide an overview of the effects of fiscal decentralization in proxies with regional independence and regional dependence on the central government regarding accountability of regional financial reporting and financial performance of Local Governments as moderating variables. The type of data used in this study is secondary data, panel data in the form of time series data from 2015 to 2017 and cross section data from 509 districts / cities in Indonesia. The sample selection in this study was purposive sampling by creating a cluster of western, central and eastern regions, so that 135 samples were obtained. The results showed that: (1) Regional independence had a positive effect on the accountability of local government financial reports. (2) Regional Dependence has a negative effect on the Accountability of Regional Government Financial Statements. (3) The financial performance of regional governments can moderate the influence of regional independence on the accountability of local government financial reports. (4) The financial performance of regional governments can moderate the effect of regional dependence on the accountability of local government financial statements.

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Unraveling Authority of Coal Mining Management by the Regional Government and Its Implications for Regional Autonomy

Indonesian Journal of Advocacy and Legal Services ◽

10.15294/ijals.v1i2.36069 ◽

2020 ◽

Vol 1 (2) ◽

pp. 223-242

Author(s):

Dolot Alhasni Bakung

Keyword(s):

Natural Resources ◽

Coal Mining ◽

Financial Management ◽

Local Governments ◽

Municipal Government ◽

Provincial Government ◽

City Government ◽

Regional Government ◽

Regional Autonomy ◽

Regional Governments

The region has the authority to manage and regulate its territory independently based on the mandate of Article 18 paragraph (2) of the 1945 Constitution. One such authority is to manage natural resources in this case conducting coal mining. The management of coal mining under the Minerba Act places the district/city government in authority in its management. Meanwhile, the Local Government Law places the provincial government also in possession of this management authority. This gave birth to the dualism of regulation in terms of the authority to manage coal, giving rise to a contradiction between one rule and another. The problem in this study is First, how is the condition of coal mining management by local governments in the perspective of regional autonomy? Second, what are the implications of the current coal mining arrangements by the regional government? The results of the study showed that coal mining authority from the district/municipal government under the Minerba Act then was transferred to the provincial government based on the Regional Government Law was reasonable because of various problems that arose from the authority of the district/city government. However, this fact puts the authority of coal mining management in dualism and disharmony in its regulation. This dualism has implications for the disruption of the pattern of authority relations between the central and regional governments, financial management between the central and regional governments, and the division of supervisory authorities between the central and regional governments.

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Pendapatan Premi, Rasio Hasil Investasi, Laba, Klaim dan Risk Based Capital Perusahaan Asuransi Kerugian di Indonesia

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v4i01.152 ◽

1970 ◽

Vol 4 (01) ◽

pp. 87-101

Author(s):

Richard Alamsyah ◽

Adi Wiratno

Keyword(s):

Financial Performance ◽

Empirical Data ◽

Insurance Industry ◽

Financial Statements ◽

Jel Classification ◽

Insurance Companies ◽

Future Research ◽

Test Results ◽

Purposive Sampling ◽

Premium Income

ABSTRACT Research in the insurance industry has not been widely studied. This study aims to premium income, investment claims ratio and stock-based risk to risk-based capital of insurance companies. This study uses empirical data derived from financial statements with a sample of 14 companies for the period 2011-2015, using purposive sampling. The method of analysis used is multiple regression. Based on the test results, the ratio of Risk and Capital Risk Risk (RBC). However, profitability and premium income do not affect Risk Based Capital (RBC) variable. Future research using a sample of insurance companies can test other financial aspects in order to obtain empirical evidence related to determinants of financial performance for the insurance services industry. ABSTRAK Riset di bidang industri asuransi belum banyak dikaji. Penelitian ini bertujuan untuk pendapatan premi, rasio klaim investasi dan risiko berbasis saham terhadap risk based capital perusahaan asuransi. Penelitian ini menggunakan data empiris yang berasal dari laporan keuangan dengan sampel 14 perusahaan untuk periode 2011-2015, dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi berganda. Berdasarkan hasil pengujian, rasio Risk and Capital Risk Risk (RBC). Namun, profitabilitas dan pendapatan premi tidak mempengaruhi variabel Risk Based Capital (RBC). Penelitian mendatang dengan menggunakan sampel perusahaan asuransi dapat menguji aspek-aspek keuangan lain agar dapat diperoleh bukti empiris terkait faktor-faktor penentu kinerja keuangan untuk industri jasa asuransi. JEL Classification: G32, G22

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Pendapatan Premi, Rasio Hasil Investasi, Laba, Klaim dan Risk Based Capital Perusahaan Asuransi Kerugian di Indonesia

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2017.004.01.8 ◽

1970 ◽

Vol 4 (01) ◽

pp. 87-101

Author(s):

Richard Alamsyah ◽

Adi Wiratno

Keyword(s):

Financial Performance ◽

Empirical Data ◽

Insurance Industry ◽

Financial Statements ◽

Jel Classification ◽

Insurance Companies ◽

Future Research ◽

Test Results ◽

Purposive Sampling ◽

Premium Income

ABSTRACT Research in the insurance industry has not been widely studied. This study aims to premium income, investment claims ratio and stock-based risk to risk-based capital of insurance companies. This study uses empirical data derived from financial statements with a sample of 14 companies for the period 2011-2015, using purposive sampling. The method of analysis used is multiple regression. Based on the test results, the ratio of Risk and Capital Risk Risk (RBC). However, profitability and premium income do not affect Risk Based Capital (RBC) variable. Future research using a sample of insurance companies can test other financial aspects in order to obtain empirical evidence related to determinants of financial performance for the insurance services industry. ABSTRAK Riset di bidang industri asuransi belum banyak dikaji. Penelitian ini bertujuan untuk pendapatan premi, rasio klaim investasi dan risiko berbasis saham terhadap risk based capital perusahaan asuransi. Penelitian ini menggunakan data empiris yang berasal dari laporan keuangan dengan sampel 14 perusahaan untuk periode 2011-2015, dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi berganda. Berdasarkan hasil pengujian, rasio Risk and Capital Risk Risk (RBC). Namun, profitabilitas dan pendapatan premi tidak mempengaruhi variabel Risk Based Capital (RBC). Penelitian mendatang dengan menggunakan sampel perusahaan asuransi dapat menguji aspek-aspek keuangan lain agar dapat diperoleh bukti empiris terkait faktor-faktor penentu kinerja keuangan untuk industri jasa asuransi. JEL Classification: G32, G22

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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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Peran Kinerja Pelayanan pada Pengaruh Investasi, Biaya Operasional Kinerja Keuangan terhadap Pendapatan

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2019.006.01.2 ◽

2019 ◽

Vol 6 (01) ◽

Author(s):

Petrus Kondoallo ◽

J.M.V. Mulyadi

Keyword(s):

Financial Performance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Jel Classification ◽

Service Performance ◽

Test Results ◽

Operational Costs ◽

Test Models ◽

Independent Variable

ABSTRACT This study examines the role of service performance on the effect of Investment, Operational Costs and Financial Performance on the Income of BLU hospitals, the sample consisted of eighteen hospitals with multiple linear regression analysis techniques. The classic assumption test results show that the model tested is normally distributed, there is no multicollinarity and there is no heterokedacity and the autocorrelation model does not occur. Testing is done with two test models, namely the first test of the effect of investment, operational costs and financial performance on service performance which results simultaneously all dependent variables influence the independent variable while only financial performance partially influences the service performance while investment and influential operational costs do not significant, then the second test partially shows that operational costs and service performance have a significant effect on income, this study also uses path analysis where the results show indirectly investment and financial performance through service performance has a significant influence on income. ABSTRAK Penelitian ini menguji peran kinerja pelayanan pada pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Pendapatan Rumah Sakit BLU, sampel terdiri delapan belas Rumah Sakit dengan teknik analisis regresi linier berganda. Hasil uji asumsi klasik menunjukkan model yang diuji berdistribusi normal, tidak terdapat multikolienaritas dan tidak terjadi heteroskedastisitas serta model regresi tidak terjadi autokorelasi. Pengujian dilakukan dengan dua model pengujian yaitu pengujian pertama Pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Kinerja Pelayanan yang hasilnya secara simultan seluruh variabel dependen berpengaruh terhadap variabel independen sedangkan secara parsial hanya Kinerja Keuangan yang berpengaruh signifikan terhadap Kinerja Pelayanan sementara Investasi dan Biaya Operasional berpengaruh tidak signifikan, kemudian pengujian kedua secara parsial menunjukkan Biaya Operasional dan Kinerja Pelayanan berpengaruh signifikan terhadap Pendapatan. Penelitian ini juga menggunakan analisis jalur yang hasilnya menunjukkan secara tidak langsung Investasi dan Kinerja Keuangan melalui Kinerja Pelayanan mempunyai pengaruh signifikan terhadap Pendapatan. JEL Classification: M40, H20

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Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v7i1.1823 ◽

2018 ◽

Vol 7 (1) ◽

pp. 27

Author(s):

Tatas Ridho Nugroho

Keyword(s):

Local Government ◽

Performance Measurement ◽

Financial Performance ◽

Local Governments ◽

Good Governance ◽

Secondary Data ◽

Financial Statements ◽

Financial Reports ◽

Regional Autonomy ◽

Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN

Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) ◽

10.51182/jeamm.v1i2.1850 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Herman Darwis ◽

Meliana Meliana

Keyword(s):

Information Technology ◽

Financial Performance ◽

Control Systems ◽

Internal Control ◽

Random Sampling ◽

Local Governments ◽

Financial Statements ◽

Ex Post ◽

Ex Post Facto

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Manfaat yang dapat di peroleh bagi pemerintah daerah agar lebih menyadari pentingnya laporan keuangan sebagai alat untuk mengawasi dan menilai kinerja keuangan secara lebih baik. Bagi masyarakat, hasil penelitian ini diharapkan dapat membantu mendeteksi tingkat transpransi dan akuntabilitas pengelolaan keuangan dan mendorong agar lebih berpartisipasi dalam mengawasi serta mendorong peningkatan kinerja keuangan daerah. Hasil Penelitian ini diharapkan dapat bermanfaat sebagai referensi untuk menambah pengetahuan mengenai pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif, berupa hubungan sebab akibat (asosiatif). Penelitian asosiatif merupakan salah satu bagian penelitian ex–post facto karena peneliti tidak memanipulasi keadaan variabel yang ada. Penelitian ini rencananya akan memakan waktu selama 6 bulan dan menggunakan teknik pengumpulan data dengan kuesioner yang disebarkan kepada responden. Populasi dari penelitian ini adalah para pegawai yang ada di bagian keuangan pada setiap OPD kota Ternate. Tehnik sampling yang digunakan adalah proporsional random sampling. Tehnik analisa data yang digunakan adalah analisis regresi linier berganda.Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Kualitas Laporan keuanganThis study aims to provide empirical evidence of the influence of the use of information technology and internal control systems on the quality of financial statements. The benefits can be obtained for local governments to be more aware of the importance of financial reports as a tool to better monitor and assess financial performance. For the community, the results of this study are expected to help detect the level of transparency and accountability in financial management and encourage more participation in monitoring and encouraging improvements in regional financial performance. The results of this study are expected to be useful as a reference to increase knowledge about the influence of the use of information technology and internal control systems on the quality of financial statements. This research uses quantitative research methods, in the form of causal (associative) relationships. Associative research is one part of ex-post facto research because researchers do not manipulate the state of existing variables. This research is planned to take 6 months and use data collection techniques with a questionnaire distributed to respondents. The population of this study is the employees who are in the financial section in each OPD Ternate city. The sampling technique used is proportional random sampling. The data analysis technique used is multiple linear regression analysis.Keywords: Utilization of Information Technology, Internal Control Systems, Quality of Financial Statement

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