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

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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The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v3i4.1319 ◽

2020 ◽

Vol 3 (4) ◽

pp. 2966-2974

Author(s):

Vincentia Wahju Widajatun ◽

Francisca Kristiastuti

Keyword(s):

Local Government ◽

Financial Management ◽

Local Governments ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Supervision ◽

Primary Data ◽

Government Performance ◽

Regional Government ◽

Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

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Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p06 ◽

2019 ◽

Vol 29 (2) ◽

pp. 561

Author(s):

Regina Usman ◽

Fauzan Misra ◽

Firdaus Firdaus

Keyword(s):

Regression Analysis ◽

Local Government ◽

Capital Expenditure ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Regional Government ◽

Power Performance ◽

Legislative Power ◽

The Relationship ◽

Regional Wealth

In addition, this study also aims to see how the legislative power variable can strengthen the relationship between regional wealth variables and capital expenditure on the performance of local government operations. The criteria for collecting sampling in this study were using purposive sampling techniques to obtain a sample of 149 provinces for five years. This study used a multiple linear regression analysis models with the Moderate Regression Analysis method. The results of the study indicated that the regional wealth variable did not affect the performance of regional government administration, while capital expenditure had a positive and significant effect on the performance of local government operations. The results also showed that legislative power could weaken the relationship between capital expenditure and the performance of local government operations. Keywords : Regional Wealth; Capital Expenditures; Legislative Power; Performance of Local Government Operation.

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

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i08.p02 ◽

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

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DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2018.v2.i2.3942 ◽

2018 ◽

Vol 2 (2) ◽

pp. 271-290

Author(s):

Andi Permana Putra ◽

Akram Akram ◽

Hermanto Hermanto

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Finance Management

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v14i2.1457 ◽

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.

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Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v2i1.4963 ◽

2019 ◽

Vol 2 (1) ◽

pp. 21

Author(s):

Pancawati Hardiningsih ◽

Rachmawati Meita O. ◽

Ceacilia Srimindarti ◽

Ida Kristiana

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Scale Model ◽

Survey Method ◽

Analysis Technique

This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.

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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 Akuntabilitas, Transparansi dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i1.16036 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Fanny Jitmau ◽

Lintje Kalangi ◽

Linda Lambey

Keyword(s):

Local Government ◽

Performance Management ◽

Internal Control ◽

Financial Management ◽

Local Governments ◽

Internal Audit ◽

Test Reliability ◽

Government Performance ◽

Regional Government ◽

Validity And Reliability

Abstract. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government.Keywords: Accountability, Transparency, Internal Audit Function and Performance of Regional Government.Abstrak. Dalam pencapaian kinerja pemerintah daerah yang baik maka diperlukan akuntabilitas, transparansi serta fungsi pemeriksaan intern yang baik pula agar kinerja pemerintah daerah memiliki kualitas yang baik dan memuaskan. Dengan demikian, untuk memantapkan mekanisme akuntabilitas, diperlukan manajemen kinerja yang baik. Penerapan berbagai aturan perundang-undangan yang ada terkait dengan penerapan konsep akuntabilitas dan transparansi dalam pengelolaan keuangan diharapkan dapat mewujudkan pengelolaan pemerintah daerah yang baik dan berpihak kepada rakyat. Implementasi akuntabilitas dan transparansi dalam pengelolaan keuangan daerah ini diharapkan mampu meningkatkan kinerja pemerintah daerah. Disisi lain untuk meningkatkan kinerja pemerintah daerah perlu adanya fungsi aparat pemeriksa fungsional melaksanakan fungsi pemeriksaan intern yang merupakan suatu fungsi penilaian yang independen dalam suatu organisasi untuk menguji dan mengevaluasi kegiatan organisasi yang dilakukan. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan fungsi pemeriksaan intern terhadap kinerja pemerintah daerah (Studi Empiris pada Pemerintah daerah Kabupaten Sorong). Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 100 responden yang terdapat pada 10 SKPD di pemerintah Kabupaten Sorong. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reabilitas data, uji asumsi klasik, dan uji hipotesis. Data diolah dengan menggunakan perangkat Software Statical Product And Services Solution (SPSS) versi 20. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, transparansi berpengaruh terhadap kinerja pemerintah daerah Kabupaten Sorong, fungsi pemeriksaan intern berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci : Akuntabilitas, Transparansi, Fungsi Pemeriksaan Intern Dan Kinerja Pemerintah Daerah.

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Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016

Akuntansi dan Manajemen ◽

10.30630/jam.v14i1.81 ◽

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.

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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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