Efek Ratchet pada Anggaran Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Pemerintah Provinsi Daerah Istimewa Yogyakarta

Ratchet effect defined as form of budget setter’s behavioral bias in budget setting or budget planning process. Ratchet effect occurs when budget setter use prior period performance as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. Lee and Plummer (2007) documented ratchet effect in public sector budgeting on performance based budgeting implementation. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting.This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2015. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it’s budget structure. Total observed object used to examine ratchet effect in PAD budgeting is 68 observation and so forth 112 observation used to examine ratchet effect in Direct Expenditure budgeting. Multiple Linear Regresion used to test the hypotheses. The result shows that ratchet effect occurs in both PAD and Direct Expenditure budgeting, so all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect in local government budgeting.

Evaluasi Kualitas Reviu Laporan Keuangan Kementerian: Studi pada Inspektorat Kementerian Pariwisata

The review of the financial statements carried out by the inspectorate has a major role in assisting the realization of a clean, transparent and accountable government, through the supervision of qualified state finances. This study aimed to evaluate the review quality of the ministry financial statements by the Inspectorate of the Ministry of Tourism and analyze the factors that become obstacles faced by the Inspectorate of the Ministry of Tourism in conducting the review of the financial statements. This study identified the review quality conducted by the parties involved in the review process of the ministry financial statements. The parties are the inspectorate as the reviewer and the work unit (satker) reviewed.The results indicated that the review quality conducted by the Inspectorate of the Ministry of Tourism is included in the category of good review quality. The level of compliance showing the review quality from the inspectorate is 88, 82% and from the satker is 85%. Although the review of the Ministry of Tourism has a good quality, in 2012, however, it still got WDP opinion and disclaimer in the year 2013-2014. This is because the reviews and audits have different goals and procedures. The Inspectorate of the Ministry of Tourism does not review SPI so there is no SPI review value. Meanwhile BPK considered Ministry of Tourism SPI to determine audit procedures with the aim to provide opinion on the financial statements. During this period, the implementation of the review faced the obstacles of the delay in submitting financial statements, nomenclature changes, limited auditor numbers and competencies, limited time, and lack of budget support.

Pengukuran Kinerja dan Akuntabilitas Publik di Indonesia Studi Awal di Pemerintah Daerah

This article presents initial findings about public accountability and performance measurement practices in Indonesian local government institutions. Moreover, this article provides accountability tools, content, and reason. In addition, factors affecting performance measurement practices, and indications of the existence of institutional isomorphism are also discussed.

Analisis Artikulasi Laporan Keuangan Pemerintah Daerah

This research aims to analyse the articulation of sixty six unqualified opinion of local government financial statements (LKPD) for fiscal year year 2014 in Java and Bali. This research also identify types of inarticulatory when a LKPD is in inarticulate condition. This research utilizes descriptive qualitative approach and uses documentation technique for data collection. The analysis is employed by comparing the fact on the face (lembar muka) of LKPD with the criteria in accordance to accounting equation and Government Accounting Standard (SAP). Identification of inarticulatory is performed using documentation technique through a deep information extracting from audited result report BPK RI. The results of articulation assessment show that most of LKPD (89,39%) are not articulate, on average level of artikculation is 82,67%. Furthermores, identification results of inarticulatory types show there are twelve types of inarticulatory with 97 cases on cash toward accrual based LKPD and 10 types of inarticulatory with 24 cases on accrual based LKPD.

Apakah Kecukupan Pengungkapan telah Dipertimbangkan oleh Badan Pemeriksa Keuangan dalam Perumusan Opini?

The objective of this study is to assess the disclosure level of Local Government Financial Statement (LGFS) of 2013 and 2014 that achieved unqualified opinion. This study also aims to identify the factors that caused ignorance of disclosure adequacy criteria by SAI auditor in formulating their opinion. A mandatory disclosure scoring technique was applied based on the criteria of the newest Government Compliance Index (GCI) to assess the LGFS disclosure level. This study also implemented pattern matching technique and plausible rival explanation strategy to identify the main factor that caused the case study problem. The result of scoring proves that the average of LGFS mandatory disclosure level are still low, i.e. 53.79% and 56.14% for 2013 and 2014. The pattern matching analysis reveals that SAI auditors have ignored LGFS disclosure inadequacy and decided not to modify their opinion. Meanwhile, the result of examining plausible rival explanation shows the other factors which contributed to cause problem studied, consist of insufficient implementation of disclosure testing procedure, the tolerance of high level auditors on the finding of LGFS disclosure inadequacy, and the existence of external political pressure.