scholarly journals ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Usrotun Najah
Keyword(s):  
Local Government ◽  
Human Development ◽  
Human Development Index ◽  
Audit Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Regional Government ◽  
Financial Independence ◽  
Financial Reports ◽  
Development Index

The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 959-976
Author(s):  
Weni Januar Liza ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Voluntary Disclosure ◽  
Local Governments ◽  
Financial Statements ◽  
Regional Government ◽  
Financial Independence ◽  
Financial Reports ◽  
Work Units ◽  
Regional Work ◽  
Regional Wealth

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 1111-1130
Author(s):  
Winda Meiliza Putri ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Average Level ◽  
Regional Government ◽  
Mandatory Disclosure ◽  
Financial Independence ◽  
Financial Reports ◽  
Audit Opinion ◽  
Government Accounting

This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.

scholarly journals Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement

2019 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Hadi Jauhari ◽  
Yuliana Sari ◽  
Evada Dewata
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Sampling Technique ◽  
Financial Statement ◽  
Regional Government ◽  
Financial Reports ◽  
Study Population ◽  
The Government

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports.  On the contrary,  the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

scholarly journals PENGARUH PERAN MASYARAKAT MADANI DAN SISTEM PENGENDALIAN INTERN TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KABUPATEN/KOTA DI PROVINSI ACEH)

2019 ◽  
Vol 4 (2) ◽  
pp. 259-269
Author(s):  
Juanda Surya ◽  
Suparno Suparno
Keyword(s):  
Local Government ◽  
Human Development ◽  
Internal Control ◽  
Human Development Index ◽  
Income Level ◽  
Audit Opinion ◽  
Financial Report ◽  
Development Index ◽  
Internal Control System ◽  
Aceh Province

The purpose of this study is to examine the influence of civil society roles proxyed by human development index variables, community education level, and income level of the community, and internal control system to audit opinion of local government financial report on districts / cities in Aceh Province. The method used in this research is census method. The data used are secondary data in the form of human development index data, income level of society, level of public education and report of examination result of Supreme Audit Board of Republic Indonesia. Objects in this study are all districts/cities in Aceh Province which consists of 18 districts and 5 cities. The analysis used is logistic regression analysis. The results of this study indicate that (1) the human development index influence on the audit opinion of the local government financial report (2) the education level of the community influences on the audit opinion of the local government financial report (3) the income level of society influences on the audit opinion of local government financial report (4) The internal control system influence on the audit opinion of local government financial report

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

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.

scholarly journals Pengaruh Investasi Pertambangan dan Tenaga Kerja terhadap Produk Domestik Regional Bruto serta Indeks Pembangunan Manusia di Kabupaten Kutai Barat

FORUM EKONOMI ◽  
2017 ◽  
Vol 19 (1) ◽  
pp. 92
Author(s):  
Yakin Masiku ◽  
Eny Rochaida ◽  
Adi Wijaya
Keyword(s):  
Path Analysis ◽  
Human Development ◽  
Human Development Index ◽  
Secondary Data ◽  
Domestic Product ◽  
Regional Government ◽  
Domestic Investment ◽  
Development Index ◽  
Mining Investment ◽  
The Government

In accordance with the Regional Autonomy Policy, the Regional Government will not be able to perform its functions properly, effectively and efficiently without adequate funding support to provide services to the community and implement development programs. The financing of development in the area other than sourced from the government itself also exists that comes from the private sector through Domestic Investment with Mining Investment which is certainly enough to contribute in the formation of Gross Regional Domestic Product and Human Development Index in West Kutai Regency. So the role of mining investment is very large in order to support and optimize the success of development in the region. Therefore developing and optimizing Investment Cultivation becomes very important, in an effort to increase the growth of GDP and future HDI. The purpose of this study was to examine the influence of investment and labor on Gross Regional Domestic Product and Human Development Index in West Kutai District. Data used secondary data sourced from the Mining Service of West Kutai Regency and Central Bureau of Statistics Office of West Kutai Regency, Bappeda of West Kutai Regency and related Office.The method of  data collection with direct observation. Further data is processed and analyzed by Path Analysis (Path Analysis). The result of statistical test shows that partially Mining Investment has positive but not significant effect to PDRB and HDI, whereas the amount of Labor has positive and significant effect to the increasing of PDRB revenue in West Kutai Regency. While PDRB has a positive and significant impact on HDI in West Kutai Regency.Keywords: Human Development Index, Gross Regional DomesticProduct, Manpower, Mining Investment

scholarly journals KINERJA KEUANGAN DAERAH DAN INDEKS PEMBANGUNAN MANUSIA: MEDIASI PERTUMBUHAN EKONOMI

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Muhsin N Bailusy
Keyword(s):  
Economic Growth ◽  
Financial Performance ◽  
Human Development ◽  
Human Development Index ◽  
Data Bank ◽  
Regional Government ◽  
Analysis Method ◽  
Development Index ◽  
Analysis Techniques ◽  
Using Data

Penelitian ini bertujuan untuk menganalisis secara emperik pengaruh kinerja keuangan pemerintah daerah terhadap indeks pembangunan manusia, pertumbuhan ekonomi dan menganalisis secara empirik apakah pertumbuhan ekonomi mampu memediasi kinerja keuangan terhadap indeks pembangunan manusia. Penelitian ini dilakukan pada sepuluh Kabupaten/Kota di Provinsi Maluku Utara, dengan menggunakan data yang bersumber dari BPS provinsi Maluku Utara maupun BPS kabupaten/kota, data Laporan Bank Indonesia dan Laporan Kementerian/Lembaga dari tahun 2014-2018. Teknik analisa data dalam penelitian ini menggunakan analisis regresi dengan metode Analisis Jalur (Path Analisis). Hasil penelitian menunjukkan bahwa dari lima hipotesis yang diajukan, tiga hipotesis terdukung dan dua hipotesis tidak terdukung.Kata kunci: Kinerja Keuangan Daerah, Indeks Pembangunan Manusia, Pertumbuhan Ekonomi This study aims to analyze emperically the influence of Regional Government Financial Performance on the Human Development Index, Economic Growth and analyze empirically whether Economic Growth is able to mediate Financial Performance on the Human Development Index. This research was conducted in ten districts/ cities in North Maluku Province, using data sourced from BPS North Maluku province and BPS districts/ cities,data Bank Indonesia Report and Ministry/ Institution Report from 2014-2018. Data analysis techniques in this study useregression analysis with the Path Analysis method. The results showed that of the five hypotheses proposed, three were supported and two were not supported.Keywords: Regional Financial Performance, Human Development Index, Economic Growth

scholarly journals DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP INDEKS PEMBANGUNAN MANUSIA (Studi Empiris pada Pemerintah Provinsi se-Indonesia Tahun 2012-2014)

2018 ◽  
Vol 1 (1) ◽  
pp. 54-63
Author(s):  
Hastu Sarkoro ◽  
Zulfikar Zulfikar
Keyword(s):  
Local Government ◽  
Human Development ◽  
Human Development Index ◽  
Hypothesis Test ◽  
Government Expenditure ◽  
Secondary Data ◽  
Provincial Government ◽  
Government Revenue ◽  
Development Index ◽  
Local Government Expenditure

The purpose of this research is to examine the significant impact of Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue in Human Development Index at Province Governance in Indonesia. The method of this research is purposive sampling with 33 province as a sample for every year from 34 province at Indonesia  for 2012-2014 period. This research utilizies secondary data. The data are taken from the website BPS Statistic Indonesia (www.bps.go.id). The data which is analyzed in this research are collected through the realitation revenue and expenditure of provincial government. The data which have already collected are processed with classic assumption test before hypothesis test. Hypothesis test in this research use multiple regression with t test, F test and coefficient determination test. The result of this research show that partially Local Government Expenditure and Original Local Government Revenue have a positive significant impact to the Human Development Index. Whereas, General Allocation Fund and Special Allocation Fund have a negative significant impact to the Human Development Index. Local Government Expenditure, General Allocation Fund, Special Allocation Fund and Original Local Government Revenue have a positive significant impact to the Human Development Index simultaneously.

scholarly journals IMPLEMENTASI KEBIJAKAN GERBANG EMAS BERSINAR DALAM MENGUKUR IPM DI KABUPATEN TABALONG

2020 ◽  
Vol 3 (1) ◽  
pp. 242-255
Author(s):  
Anang Syakhfiani ◽  
Sampara Lukman ◽  
Khasan Effendy ◽  
Marja Sinurat
Keyword(s):  
Local Government ◽  
Health Education ◽  
Human Development ◽  
Natural Resource ◽  
Human Development Index ◽  
Local Governments ◽  
Development Index ◽  
Catch Up

In the last ten years the Human Development Index (HDI) in Tabalong Regency, South Kalimantan Province has always been at the bottom of all regencies/cities, namely between 9th and 10th, this is very sad because it is contrary to the condition of Tabalong District which is rich in Natural Resource. In connection with this the local government is trying to find ways to improve HDI so that it can catch up with other regions. Gerbang Emas Bersinar Program, which began in 2015 by local governments targeting mainly in the fields of economy, health education and people's welfare, was able to improve the HDI of Tabalong Regency, which had always been ranked lower in the last few years, always in the top 5. This research will explain how tGerbang Emas Bersinar Policy can contribute to the improvement of HDI in Tabalong Regency.

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