Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura)

Noer Panca Mutawwab,Mohamad Djasuli,Muhammad Syam Kusufi

doi:10.47312/aar.v2i02.89

Noer Panca Mutawwab, Mohamad Djasuli + Show 1 more

Open Access

https://doi.org/10.47312/aar.v2i02.89

Copy DOI

Journal: AFEBI Accounting Review	Publication Date: Jan 11, 2018
License type: cc-by

Affiliation: Trunojoyo University

Abstract

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)

Highlights

Public accountability is the obligation of a fiduciary to provide accountability, serving, reporting, and exposing all the events and activities that are accountable to the given mandate (Principal) who has the right and authority to ask that responsibility (Mardiasmo, 2009)
Analysis of Multiple Regression Multiple Regression this study to test the hypothesis 1 to hypothesis 6, the hypothesis was that examines the effect of the competence of the government apparatus competence, the internal control system of government (SPIP), implementation of regional financial accounting system, implementation of government accounting standards, ethics, and experience on the quality of financial statements
This research was conducted with the purpose to determine the effect of the government apparatus competence, the internal control system of government, the implementation of regional financial accounting system, the implementation of government accounting standards, ethics, and experience on the quality of OPD financial statements

Summary

Introduction

Public accountability is the obligation of a fiduciary (agent) to provide accountability, serving, reporting, and exposing all the events and activities that are accountable to the given mandate (Principal) who has the right and authority to ask that responsibility (Mardiasmo, 2009). Financial statements are accountable to the party who has given the mandate to the government, in this case that party is the people. As what has been discussed in the theory of agency, the main principle is the existence of a working relationship between the authorized party with party receiving authority (agency). It can be associated that the party giving authority is the community, while the party receiving authority is a government. Regulation of financial management itself is set in Government Regulation No 58 Year 2005 concerning Regional Financial Management, and clarified with Regulation of Home Affair Minister No 13 Year 2006 concerning Guidelines for AFEBI Accounting Review (AAR) Vol. No.02, December 2017

Methods

Results

Discussion

Conclusion