The Role Of Public Sector Audit In Improving Accountability And Transparency In Local Government Financial Management

<em>The aims of this study are to test the effect of financial statement pre-sentation, accessibility of financial statements, and government</em> <em>internal control system to the transparency and accountability in local government financial management. The population of the research is local government work unit in Lamongan Regency collected through survey questionnaires. </em><em>The samples of this research are 128 respondents which choosen based on purposive sampling criteria. Analysis methods applied in hypothesis testing is multiple regression analysis by using f-test and t-test. The results show that the financial statement presentation and government internal control system do not affect the transparency. Further, accessibility financial statement affects the transparency and financial statement presentation; however, accessi-bility financial statement does not affect the accountability in local financial management. Moreover, government internal control system affects the accountability in financial management.</em>

This study aims to analyze financial accountability based on the regulation as a moderating effect of fiscal decentralization on fraud rates in local government financial management. Regulatory accountability consists of financial reporting accountability, accountability of the government internal control system, accountability compliance with legislation and accountability follow-up to audit results. This research is an empirical research with a purposive sampling technique in collecting data. The data used in this study is secondary data with a sample of 412 regency and city governments in Indonesia, during 2011–2014. Data processing used WarpPLS statistic software. The results show empirical evidence that fiscal decentralization has a positive effect on fraud rates in regional financial management. Accountability, financial reporting and accountability compliance with legislation are empirically proven as moderating the effects of fiscal decentralization on fraud rates in regional financial management. In addition, the results of this study also show that the low level of accountability of the internal control system and accountability does not continue the results of the examination so it cannot moderate the effect of fiscal decentralization on fraud rates in regional financial management. The results of this study have implications for strengthening agency theory, institutional theory, economic regulation theory and fraud triangle theory. The results of this study also have practical implications for the role of accountability through the formulation of regulations related to sanctions and rewards for local governments to carry out good governance through increasing their financial accountability. In addition, the regional government is expected to pay attention to audit recommendations so that it can reduce fraud rates in regional financial management.

This study aims to analyze the influence of financial statement presentation, information Financial accessibility, and internal control on the administration of regional financial management at the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Sukoharjo Regency. The population in this study includes all employees of BPKPAD Sukoharjo, with a sample of 85 respondents determined using a saturated sampling technique. This research is a quantitative study. The analytical method used is based on primary data obtained through questionnaires, which were previously tested for validity and reliability. Hypothesis testing was conducted using multiple linear regression analysis, F-test, t-test, and the coefficient of determination test. The results of the study indicate that the presentation of financial statements has an effect on financial management administration, the accessibility of financial information has an effect on financial management administration, and internal control also affects financial management administration. These findings highlight the importance of the quality of financial statements, ease of access to financial information, and internal control systems in improving the accountability of regional financial management. Keywords : Accessibility Financial Information , Administration Regional Financial Management, Financial Statement Presentation, Internal Control.

This study examines how corporate governance practices affect local government financial reports' accountability. Transparency and accountability in local government financial management are thought to be improved by good corporate governance. The findings demonstrate that corporate governance practices have a favorable impact on the caliber of financial reports produced by local governments. These results emphasize how crucial it is to put good governance concepts into practice in order to promote accountability in the financial management of local governments.

The purpose of this study was to examine the effect of Regional Financial Report Presentation, Financial Statement Accessibility and Internal Control Systems on Regional Financial Management Accountability (Empirical Study at the Regional Financial and Revenue Management Agency (BPKPD) Klungkung Regency). This research was conducted at BPKPD Klungkung Regency with a total sample of 57 employees, with a purposive sampling method. The type of data used is primary data. The data was collected by using questionnaires and data processing using multiple linear regression analysis. The results of this study indicate that (a) the regional financial statement presentation variables affect the accountability of regional financial management. (b) the variable of financial report accessibility has no effect on the accountability of regional financial management (c) the variable of the internal control system has no effect on the accountability of regional financial management.

Good APBD management will have a positive impact on all levels of society, the hope of the Indonesian people. The problem formulation in this research is: 1. How can the principles of good governance be applied in administering the South Konawe Regency APBD? 2. What factors influence the implementation of South Konawe Regency APBD management? The objectives of this research are 1. To determine the application of good governance principles regarding transparency, legal compliance and accountability in regional financial management at the South Konawe Regency Regional Financial and Asset Management Service. 2. To find out the factors that influence the implementation of good governance in the management of the South Konawe Regency APBD. The advantages of this research are: 1. Conceptually, the results of this research are expected to improve and expand scientific understanding, especially in the study of financial management.2. In terms of implementation, it is hoped that the results of this research can provide input and suggestions to the South Konawe Regency Regional Financial and Asset Management Service so that transparency, compliance and accountability can be achieved in carrying out its functions and responsibilities.3. Methodologically, it can take the form of a study in the context of developing a research methodology that meets the practical and theoretical requirements of development administration studies. The research results show that the application of good governance principles in APBD management in South Konawe Regency has not met our expectations..

This study examines the role of accounting as a tool of legitimacy of power in financial management in local governments in Indonesia through a critical study approach. The purpose of the study is to analyze how accounting is used by local governments as a tool to legitimize power and identify strategies used in presenting financial reports as a tool of legitimacy. By using literature studies and critical discourse analysis, this study understands the role of accounting as a tool of legitimacy of power in financial management of local governments in Indonesia. Data were obtained from academic literature, local government financial reports, audit reports of the Audit Board of Indonesia, and media analysis. The results of the study indicate that accounting in financial management in local governments in Indonesia not only functions as a financial administration tool, but also as a mechanism of legitimacy of power through the presentation of financial reports, audit results, accounting standards, and budgets. The strategies used in presenting financial reports as a tool of legitimacy include (1) highlighting audit opinions as an indicator of success, (2) using positive narratives in the notes to the financial statements, (3) justifying budget use through priority programs, (4) compliance with accounting standards as a tool of legitimacy, and (5) controlling public information through the mass media. This study also revealed that the transparency and accountability displayed were more symbolic than substantive.

This study examines the impact of internal auditing on the financial management of local government, with particular reference and attention to the katagum local government area of Bauchi state. Staff of internal audit, finance and account constitutes the population of the study from which a sample size of forty (40) respondents was selected based on convenience sampling method. Chi-square (x2) method was adopted as a statistical tool of data analysis to analyze the collected data. The result indicates that internal audit impact positively and significantly on the financial management of Katagum local government. It is recommended that internal audit unit of the Katagum local government should be allowed to fully access all the local government account and records, properties and investments files to carry out their duties diligently. Internal audit unit staff should also be allow attending workshops, seminars, conferences in order to broaden their knowledge. Adequate independence should be given to the unit to discharge their duties without due interference and regular review of the whole system of internal control in the local government should be carried out.

Performance is an effort to achieve targets and objectives translated from the vision, mission, and strategy of the organization. Good management of local government performance can improve public welfare. One way to assess the management of local government performance is by looking at accountability in regional financial management as shown in the Report on local government finances (LKPD). However, the performance of local government financial management in Indonesia has mostly not shown good results. So, it is necessary to implement the principles of good governance as an effort to improve accountability, transparent and performance in managing regional finances. This study aims to analyze the effect of internal control and performance accountability on the performance of local government financial management in Regencies/Cities for the 2021 period. The method used is descriptive statistics and multiple linear regression models with the variables used being SPIP maturity and SAKIP quality on the performance of local government financial management. The results of the study showed that the SPIP element was proven to have a positive effect on the performance of local government financial management. Then, the implementation of SAKIP was proven to have a positive effect on the performance of local government financial management.

This research was carried out with the aim of reviewing and analyzing regional financial management arrangements based on transparency and accountability and to analyze implementation as transparency and accountability in regional financial management in North Sulawesi. The method used in this research is a normative legal research method which uses a statutory and regulatory approach to examine regulations for transparency and accountability in regional financial management and empirical methods to determine implementation as transparency and accountability in regional financial management. The research results show that regulating transparency and accountability in regional financial management is very important for providing General Principles of Good Governance. The principles of transparency and accountability are regulated in Law No. 23 of 2014 concerning Regional Government which is further regulated in PP no. 12 of 2019 concerning Regional Financial Management. Based on the Principle of Transparency, it guarantees access or freedom for everyone to obtain information about the implementation of regional financial management. Accountability is one of the prerequisites for implementing the process of implementing good governance. Accountability is generally associated with the process of accountability for a series of services provided or that have been carried out. Accountability Refers to a person's responsibility to parties who have the right to ask for accountability, especially regarding regional financial management.

This study aims to find out and analyze how regional financial management and comparison between budget and realization of the performance of local governments in Tabanan Regency. This research was conducted in the local government of Tabanan Regency. Data collection using interview methods and non-participant observation with the analysis technique used is descriptive qualitative. The results showed that local government financial management in Tabanan Regency had referred to Permendagri No. 13 of 2006 and local government performance reports in the last five years, if on average the Tabanan regency government has received the title B, even though in 2014 and 2015 it received the SAKIP score with the title C. Comparison between the budget and the realization of local revenue to the performance of local governments in Tabanan Regency shows that if the budget is greater than the realization caused by several components in the year and vice versa, if the budget is smaller than the realization where the difference can be sources of SiLPA for investment financing in the APBD. Regional expenditure in the last five years shows that the realization is smaller than the budget which is a source of SiLPA and has been efficient.
 Keywords: regional financial management, budgeting and realization, local government performance

The research aims at the financial management practices of Ghana’s local governments for transparency and accountability. Since a lack of transparency can result in a lack of confidence in the government and its employees, it seeks to evaluate the degree of accountability and transparency in these practices. The management of resources, which is essential for effective governance, is the responsibility of local councils working with the state government. An online survey and quantitative research methods were employed in the study of the Sunyani West Municipal Assembly. A 150-person sample was taken from a population of 241. SPSS, the T-Test, and ANOVA were used to analyze the data. The assembly displays significant financial statements, promptly prepares annual accounts, and makes procurement plan completion data available to the public, according to the results. Respondents, however, disapproved of the real-time procurement data shown on e-procurement platforms. The gathering encourages financial management accountability and establishes performance standards, ensuring financial management accountability. The study discovered that the assembly’s activities do not promote value for money or whistleblower protection. While respondents have different opinions on financial management practices’ transparency, they do have similar views on responsibility. Although the assembly is transparent, it is not accountable. The study suggests that budget execution reports be made public that stakeholders be invited to provide input during budget preparation, and that value for money be taken into account during the procurement process. In the assembly, this would support accountability and transparency.

Ghana‘s decentralization concept was initiated to promote popular grassroots participation in the management and administration of local governance institutions for improved conditions of life. This is believed to be an important means to improving the effectiveness of service delivery and empower the local people to participate in the development processes that affect their lives. Despite this important role of local communities and stakeholders in the local governance processes, their involvement in decision making on planning, budgeting and financial management of local government agencies is only marginal. This low level of participation is one of the most structural challenges confronting Ghana‘s decentralisation process and local government financial management. Using Stakeholder Analysis, this paper examines the role and level of participation of stakeholders in planning, budgeting and financial management of the Sefwi Wiawso Municipal Assembly. The results of the study indicate that, there has been very little space for local participation and that most of the stakeholders lack proper understanding of the planning, budgeting and the financial management systems of the district assemblies. This lack of space for stakeholder participation has constrained the promotion of effective, responsive and responsible government at the local level for poverty reduction. Procedures and structures for community engagement in the monitoring and evaluation of development interventions seldom exist. The paper argues that an effective engagement of local communities and other stakeholders will enhance transparency and improve upon service delivery within the local government systems. A conscious effort to build capacities and create space for local engagement will enhance the efforts of decentralisation and fast track poverty reduction and national development in Ghana

This study aims to analyze the extent of the role of transparency and professional assistance, particularly by the Financial and Development Supervisory Agency (BPKP) in the management of regional finances toward the implementation of follow‐up audit recommendations. Using data from provincial, city, and district governments in Indonesia in 2014–2016 in Indonesia, with a final sample of 1494 observations. The results of the study indicate that the level of transparency can play a role in increasing the level of suitability of the implementation of follow‐up audit recommendations that have been given by external auditors (the Supreme Audit Board/BPK) to the Regional Governments in Indonesia. However, although at the Provincial Government level, a positive influence was found on the existence of BPKP's assistance on the follow‐up of audit recommendations, this did not apply at the district and city level, because it was found that districts and cities that received BPKP assistance had lower audit recommendations compared to districts and cities that do not get BPKP assistance. The results of this study have implications for the strategies and policies (discretion) of Local Government officials in order to improve the suitability of the implementation of follow‐up audit recommendations. Therefore, the Central Government needs to encourage and facilitate increased transparency and implementation of follow‐up audit recommendations to the Regional Government, to optimize the achievement of governance reform goals in Indonesia, especially in order to realize accountability in regional financial management.

Preparing the Accountability Document (AD) is a process carried out by local governments to ensure transparency and accountability in financial management. The AD is used as a means to monitor and account for regional financial management that has been obtained every period. This document is made routinely every period and contains information files about the use of funds in an activity, as well as the results of budget absorption achieved in a period. This study aims to analyze how preparing AD exhibits the effectiveness of local government financial management. This research uses qualitative methodology with interview techniques. Data analysis techniques use qualitative analysis consisting of data reduction, data presentation, and conclusion drawing and verification. The results of this study concluded that AD plays an important role in ensuring that financial management is carried out transparently and accountably. This document allows local governments to monitor and supervise the use of funds received by each regional apparatus agency, as well as ensure that these funds are in accordance with government objectives and interests.