Abstract
This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the early stage of accrual basis execution in 2015. This research develops data from the Indonesian State Audit Institution’s Performance Audit Report on the Local Governments' Efforts in Implementing the Accrual-Based Government Accounting System by using three variables namely the commitment on regulation and policy; the Human Resource Management (HRM) in financial, assets, and Information Technology (IT); and the IT governance. Subsequently, examines the influence of those variables on the quality of 2015 Local Governments' Financial Statements. The results of this study indicate that the human resources on financial, asset and IT management have a positive influence on the quality of the accrual-based Local Governments' Financial Statements. Conversely, the commitment to regulation and policies and the IT management did not have a sufficient effect on the improvement of the accrual-based Local Governments' Financial Statements quality. Thus, this research provides a recommendation for Local Governments, especially for those who have not achieved unqualified opinion, to improve their HRM in financial, asset and IT management in the benefit of escalating their accrual-based financial statements quality.
Highlights
Abstrak: Penelitian ini bertujuan untuk memperoleh gambaran seberapa besar pengaruh faktor-faktor kesiapan Pemerintah Daerah di Indonesia atas implementasi Sistem Akuntansi Pemerintahan berbasis akrual terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD) pada awal penerapan basis akrualditahun anggaran 2015
The results of this study indicate that the human resourceson financial, asset and Information Technology (IT) management have a positive influence on the quality of the accrual-based Local Governments' Financial Statements
Do Private Sector Financial Statements provide a Suitable Model for Public Sector Accounts? European Group of Public Administration, annual conference
Summary
Laporan tersebut menyatakan bahwa hasil evaluasi atas kesiapan Pemerintah Daerah dalam penerapan basis akrual belum sepenuhnya memadai sehingga kebijakan akuntansi dan Sistem Akuntansi Pemerintah Daerah yang ditetapkan masing-masing Pemerintah Daerah belum sepenuhnya dapat menjadi pedoman dalam penyusunan LKPD berbasis akrual. Perangkat regulasi di Indonesia juga mensyaratkan aspek komitmen, regulasi dan kebijakan dalam mendukung perubahan dasar akuntansi tersebut, diantaranya Peraturan Pemerintah Nomor 60 Tahun 2008 (Pemerintah RI, 2008) yang menyatakan bahwa pimpinan Instansi Pemerintah bertanggung jawab untuk mengembangkan kebijakan, prosedur dan praktik detil untuk menyesuaikan dengan kegiatan Instansi Pemerintah, termasuk dalam kegiatan pertanggungjawaban pengelolaan keuangan. Dengan pengelolaan aplikasi teknologi informasi yang memadaidapat membantu pengolahanpencatatan transaksi keuangan secara akurat dan tepat waktu untuk menghasilkan laporan keuangan yang dibutuhkan untuk pengambilan keputusan.Hasilpemeriksaan BPK (2016) terhadap 109 Pemerintah Daerah menyimpulkan bahwa, sebanyak 16 Pemerintah Propinsi, 20 pemerintah kabupaten dan 18 Pemerintah Kota belum sepenuhnya efektif.
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
