ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

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Pengaruh Pengawasan Legislatif dan Temuan Audit terhadap Internet Financial Report Pemda Dimoderasi Sistem Pengendalian Internal

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i12.p17 ◽

2021 ◽

Vol 31 (12) ◽

pp. 3259

Author(s):

Dianisa Indirasani ◽

Akram Akram ◽

Budi Santoso

Keyword(s):

Control System ◽

Internal Control ◽

Local Governments ◽

Regional Government ◽

City Governments ◽

Financial Reports ◽

Financial Report ◽

Legislative Oversight ◽

Internal Control System ◽

Negative Effect

This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords : Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.

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Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia

Indonesian Journal of Sustainability Accounting and Management ◽

10.28992/ijsam.v2i2.41 ◽

2018 ◽

Vol 2 (2) ◽

pp. 79

Author(s):

Aris Eddy Sarwono ◽

Rahmawati Rahmawati ◽

Y. Anni Aryani ◽

Agung Nur Probohudono

Keyword(s):

Local Government ◽

Internal Control ◽

House Of Representatives ◽

Local Governments ◽

Secondary Data ◽

Factors Affecting ◽

Financial Report ◽

Internal Control System ◽

Financial Audit ◽

The Government

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).

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Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

Jambura Accounting Review ◽

10.37905/jar.v2i2.34 ◽

2021 ◽

Vol 2 (2) ◽

pp. 100-109

Author(s):

Mattoasi Mattoasi ◽

Didiet Pratama Musue ◽

Yaman Rauf

Keyword(s):

Control System ◽

Internal Control ◽

Local Governments ◽

Quantitative Research ◽

Primary Data ◽

Coefficient Of Determination ◽

Quantitative Research Methods ◽

Internal Control System ◽

The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).

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KESEJAHTERAAN MASYARAKAT, FAKTOR POLITIK, DAN MANAJEMEN RISIKO ORGANISASI TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v7i1.3033 ◽

2021 ◽

Vol 07 (01) ◽

Author(s):

Luky Arjun Darmawan ◽

◽

Kuwat Slamet

Keyword(s):

Control System ◽

Internal Control ◽

Local Governments ◽

Financial Statements ◽

Public Welfare ◽

Political Factors ◽

Audit Opinion ◽

Purposive Sampling ◽

Financial Accountability ◽

Internal Control System

Abstrak: Penelitian ini bertujuan untuk meneliti seberapa besar pengaruh kesejahteraan masyarakat, faktor politik, dan manajemen risiko organisasi terhadap pertanggungjawaban keuangan daerah yang diwakilkan oleh opini audit. Populasi penelitian ini adalah seluruh pemerintah daerah yang ada di Indonesia sebanyak 542 pemerintah daerah. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 435 pemerintah daerah. Data penelitian berupa data sekunder yang diperoleh melalui lembaga-lembaga terkait pada periode tahun 2017—2019. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesejahteraan masyarakat dan sistem pengendalian internal memiliki pengaruh positif terhadap opini audit laporan keuangan Pemerintah Daerah, sedangkan faktor politik, berupa jangka waktu terhadap pemilu dan politik dinasti, dan audit internal tidak memiliki pengaruh signifikan terhadap opini audit laporan keuangan Pemerintah Daerah. Berdasarkan hasil penelitian ini, pemerintah daerah pada periode selanjutnya untuk melakukan evaluasi yang akurat terhadap faktor yang perlu diprioritaskan dalam mendorong pertanggungjawaban kinerja dan keuangannya dengan meningkatkan kesejahteraan masyarakat dan sistem pengendalian internal. Abstract: This study aims to examine how much influence public welfare, political factors, and organizational risk management have on local financial accountability represented by audit opinion. The population of this study is all local governments in Indonesia as many as 542 local governments. This study use purposive sampling method and obtained 435 local governments. Research data in the form of secondary data obtained through related institutions in the period 2017-2019. Data analysis using multiple linear regression method. The results showed that public welfare and the internal control system had a positive influence on the audit opinion of the local government's financial statements, while political factors, in the form of a period of time on elections and dynastic politics, and internal audit did not have a significant effect on the audit opinion of the local government's financial statements. Based on the results of this research, the local government in the next period to conduct an accurate evaluation of the factors that need to be prioritized in encouraging performance and financial accountability by improving the welfare of the community and the internal control system.

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Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

International Journal of Educational Research & Social Sciences ◽

10.51601/ijersc.v2i1.42 ◽

2021 ◽

Vol 2 (1) ◽

pp. 9-13

Author(s):

Aris Eddy Sarwono ◽

Asih Handayani

Keyword(s):

Information Technology ◽

Control System ◽

Financial Reporting ◽

Internal Control ◽

Local Governments ◽

Sampling Technique ◽

Financial Statement ◽

Financial Reports ◽

Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

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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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The Determinant Factors of Performance of Provincial Governments in Indonesia

Journal of Accounting and Business Education ◽

10.26675/jabe.v3i2.5591 ◽

2019 ◽

Vol 3 (2) ◽

pp. 170

Author(s):

Hadi Jauhari ◽

Evada Dewata

Keyword(s):

Control System ◽

Local Government ◽

Significant Influence ◽

Internal Control ◽

Local Governments ◽

Research Study ◽

Determinant Factors ◽

Internal Control System ◽

The Republic

The focus of this research study includes the influence of local government actions, leverage, weaknesses in the internal control system, and audit findings (Republic of Indonesia Supreme Audit Agency) both partially and simultaneously on the implementation performance of provincial governments in Indonesia for the 2015-2016 period. Partially, the size of local government has a positive and significant influence on the performance of local governments. Leverage, weaknesses in the internal control system and findings of the Board of Audit of the Republic of Indonesia do not have a significant effect on the performance of local governments. Simultaneously, the size of local government, leverage, weaknesses of the internal control system, and findings of the Board of Audit of the Republic of Indonesia have a significant influence on the performance of local governments with a contribution of the R square effect of 21.29. %.

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Gender and internal control systems in Spanish local governments

Gender in Management An International Journal ◽

10.1108/gm-02-2019-0019 ◽

2020 ◽

Vol 35 (5) ◽

pp. 463-480

Author(s):

Ester Gras-Gil ◽

María del Rocío Moreno-Enguix ◽

Joaquín Henández-Fernández

Keyword(s):

Control System ◽

Public Administration ◽

Control Systems ◽

Internal Control ◽

Local Governments ◽

Empirical Relation ◽

Positive Influence ◽

Economic Management ◽

Content Type ◽

Internal Control System

Purpose The presence of women is lower than that of men in positions of responsibility in economic management in public administration, although there has been a more significant increase in local administration. The purpose of this study is to determine whether the application and development of the internal control system in local governments improves through the presence of women in positions of management and responsibility in these institutions. Design/methodology/approach The authors use a multivariate model that allows them to verify the predictive capability of their previously defined explanatory variable gender in 1,527 Spanish local governments. They analyze the empirical relation between the gender and internal control system by multivariate regression models. Findings The authors find that the presence of women in management positions in local governments affects internal control system influences as well as a series of financial and non-financial variables. They conclude that in local governments of more than 50,000 inhabitants, the presence of women in the management has a positive influence on internal control systems and also promotes transparency and a more effective fight against corruption, thus enhancing internal control systems. Research limitations/implications The presence of women in positions of management and responsibility in local government will favor a decrease of corruption in local governments and increase their efficiency and transparency. This study can facilitate women’s access to positions of more economic and financial responsibility in public administration, as well as improve the management and efficiency in these institutions. Originality/value This research is novel in that it determines whether the application and development of the internal control system in local governments improves through the presence of women in the position of management and responsibility in these institutions.

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Moderating effect of internal control system to determinants influencing the financial statement disclosure

Investment Management and Financial Innovations ◽

10.21511/imfi.18(3).2021.10 ◽

2021 ◽

Vol 18 (3) ◽

pp. 104-112

Author(s):

Khoirul Aswar ◽

Jumansyah Jumansyah ◽

Sri Mulyani ◽

Mahendro Sumardjo

Keyword(s):

Control System ◽

Internal Control ◽

Local Governments ◽

Structural Equation ◽

Sampling Technique ◽

Financial Statement ◽

Government Size ◽

Internal Control System ◽

The Relationship ◽

Budget Expenditure

This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

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PEMERINTAH KABUPATEN MUSI RAWAS PROVINSI SUMATERA SELATAN BERDASARKAN HASIL PEMERIKSAAN BPK-RI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN 2015

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v4i1.7709 ◽

2016 ◽

Vol 4 (1) ◽

pp. 885

Author(s):

Tevi Leviany

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Financial Statement ◽

Regional Government ◽

Audit Report ◽

Financial Reports ◽

Financial Accountability ◽

Internal Control System ◽

Audit Reports

Abstract. The Audit Board of The Republic Indonesia in implementing audit on Local Government Financial Reports to assess the accountability of regional financial not only gave assessment on the qualification of audit report in forms of auditors’ opinion but also inside the audit of Local Government Financial Reports. The auditors also assess the effectiveness of internal control system which applied in regional government and compliance towards the laws. The problem was the weakness of financial accountability that occurred in government of Kabupaten Musi Rawas Provinsi Sumatera Selatan year 2015 acquired Qualified Opinion. The purpose of this research was to do deeper analysis towards Audit Reports on Regional Government Financial Statement of Kabupaten Musi Rawas by using content analysis to get complete description of Regional Government Financial Statement Accountability condition in Kabupaten Musi Rawas, especially observed from the effectiveness of internal control system. According to the result of analysis, it was concluded that the problem of effectiveness of government internal control of Kabupaten Musi Rawas was most found related with the weakness of Control Environment , Risk Assessment and Monitoring.Keywords: Financial Accountability; Audit Report; Internal Control System Abstrak. BPK – RI dalam pelaksanaan audit atas LKPD (Laporan Keuangan Pemerintah Daerah) untuk menilai akuntabilitas keuangan daerah tidak hanya melalukan penilaian atas kewajaran laporan keuangan dalambentuk pernyataan opini auditor saja, namun lebih dari itu dalam kerangka audit LKPD tersebut, auditor juga melakukan penilaian atas efektivitas sistem pengendalian intern yang diterapkan pemerintah daerah tersebut serta kepatuhannya terhadap peraturan perundangan yang berlaku. Permasalahan lemahnya akuntabilitas keuangan juga terjadi pada pemerintah kabupaten Musi Rawas Provinsi Sumatera Selatan yang untuk tahun 2015 memperoleh Wajar dengan Pengecualian (Qualified Opinion). Tulisan ini bermaksud melakukan kajian yang lebih mendalam terhadap Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintahan Daerah Kabupaten Musi Rawas dengan menggunakan analisis isi untuk memperoleh gambaran yang lebih lengkap mengenai kondisi akuntabilitas keuangan pemerintah Kabupaten Musi Rawas, khususnya dilihat dari sisi efektivitas sistem pengendalian intern. Berdasarkan hasil analisis disimpulkan bahwa permasalahan efektivitas sistem pengendalian intern pemerintah kabupaten Musi Rawas paling banyak dijukmpai terkait kelemahan komponen Lingkungan Pengendalian serta pada komponen Penilaian Resiko dan Pemantauan. Hasil uji F Statistik sebesar 135,06 menunjukan bahwa secara keseluruhan perencanaan pajak berpengaruh terhadap nilai perusahaan, sehingga hipotesis awal Ho penelitian ini.Kata Kunci: Akuntabilitas Keuangan; Hasil Pemeriksaan; Sistem Pengendalian Intern.

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