Government Financial Information Research Articles

DO CAPITAL EXPENDITURES HAVE A MODERATING EFFECT ON THE ASSOCIATION BETWEEN REGIONAL GOVERNMENT DEPENDENCE, SIZE AND FINANCIAL INFORMATION TRANSPARENCY?

This research aims to analyze the influence of dependence and size of local government on the transparency of financial information by using the proportion of capital expenditure as a moderating variable. Research was conducted in four cities and four regencies in Banten Province for five years (2018 - 2022). The method used is purposive sampling using secondary data from Regional Government financial reports and other related documents. Data was collected by accessing the official Regional Government website to search for financial information from 2018 to 2022. Hypothesis testing was carried out using multiple regression analysis for panel data. The research results show that the level of Regional Government dependency and the size of the Regional Government do not influence the transparency of Regional Government financial information, and capital expenditure does not play a moderating role in this relationship. This research implies the importance of transparency of Regional Government financial information as a monitoring medium for the community, especially in managing capital expenditure.

The Effect of the Local Government Financial Information Systems and Auditor Competence on Audit Quality

This study aims to determine and analyze the effect of the Local Government Financial Information System and Auditor Competence on Audit Quality. Data collection using questionnaire techniques involved 32 respondents consisting of auditors and PPUPD at the Bantaeng Regency Regional Inspectorate Office. The analysis method used is Multiple Linear Regression Analysis. The results of this study prove that the Local Government Financial Information System and Auditor Competence partially have a positive and significant effect on audit quality. Local Government Financial Information System and Auditor Competence simultaneously affect audit quality by 0.414 or 41.4% . This research can be used as evaluation material for the Internal Government Auditor, especially for the Bantaeng District Inspectorate, in improving the quality of their audits.

DETERMINAN AKUNTABILITAS KEUANGAN DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA BADAN KEUANGAN DAERAH KOTA DEPOK

This paper aims to study how internal control system and human resource competence affect the information quality of local government financial statement and how its impact on financial accountability. The data collection method was a questionnaire distributed to 50 samples of the Badan Keuangan Daerah, Kota Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that the internal control system and human resource competency have a positive effect on the local government financial statement. The internal control system and human resource competency also have a positive effect on financial accountability, both directly and indirectly, mediated by the quality of local government financial report information. In addition, the quality of local government financial report information has a direct and positive effect on financial accountability. The results of this research can be useful for the government as input and consideration in determining policies, especially regarding improving the quality of information on government financial reports and financial accountability.

Determinants of user satisfaction with financial information systems in the digital transformation era: insights from emerging markets

Purpose Most of the previous studies agree about the significance of user satisfaction in ensuring the endurance of information systems (ISs). Accordingly, it is crucial to investigate the effect of e-Government systems on individual end-user satisfaction as more and more countries adopt and deploy such Government Financial Management Information Systems (GFMIS) in the era of digital transformation. Because of this, the purpose of this study is to investigate the factors that contribute to the success of GFMIS in Jordan and ultimately the satisfaction of its users. Design/methodology/approach The IS success model developed by DeLone and McLean (2003) serves as the theoretical underpinning for the current research. Adding training quality as a new variable to the proposed model has been found to further increase the satisfaction of GFMIS users. A total of 104 GFMIS users in Jordan provided the data used to verify the model. The partial least squares-structural equation modelling was used to test the hypotheses. Findings The empirical findings indicated that GFMIS user satisfaction is significantly affected by information quality, service quality and perceived usefulness; meanwhile, system quality is only partially supported. The research also showed that the level of satisfaction among Jordanian GFMIS users was related to the quality of training they received. Originality/value This study fills a crucial literature gap by developing a research model that can help improve GFMIS usage towards attaining greater performance amongst government agencies in Jordan.

Disclosure Level before and after the application of an IPSAS based accounting system: The case of Greece

Purpose – The purpose of this paper is to compare the level of central government financial information disclosed in the annual financial statements before and after the adoption of an accounting system based on International Public Sector Accounting Standards (IPSAS). A comparison of this disclosure level to the IPSAS required disclosure level is also performed.
 Design/methodology/approach – This study uses a checklist of disclosure items used to measure the IPSAS disclosure level and compare this with the score of the government financial statements in Greece for the years 2011-2020.
 Findings – The results show significant differences between the disclosure level of the government financial statements before and after the application of an IPSAS based accounting system. Specified application difficulties explain the difference between the required IPSAS disclosure level and the level already achieved by the Greek public accounting system.
 Practical implications – The research findings are potentially relevant to academics and practitioners since it provides evidence on the improvement of the disclosure level on the process of IPSAS application. It also identifies difficulties faced on this process and explains how they affect the disclosure level achieved.
 
 JEL CODE: H83
 Key words: International Public Sector Accounting Standards, Disclosure, Public Sector Accounting

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD Kabupaten Deli Serdang)

This study aims to determine the effect of human resource competence, government accounting standards and government internal control systems on the quality of local government financial reporting information. The sampling technique in this study was purposive sampling, namely sampling with certain considerations with a total sample of 93 respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results of this study indicate that the competence of human resources has an effect positive and significant to the quality of local government financial report information. Government accounting standards have a positive and significant effect on quality of local government financial reporting information. The government's internal control system has a positive and significant effect on the quality of report information local government finances. Competence of human resources, government accounting standards and the government's internal control system simultaneously affect the quality of local government financial report information in Deli Serdang Regency.

DETERMINASI DALAM KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

This study aims to understand and analyze the impact of accounting knowledge, government internal management systems, the use of information technology, and the internal audit function. This research uses primary data using a questionnaire to gather the data. This research was conducted in Regional Apparatus Organizations throughout Deli Serdang Regency. The respondents in this study were 69 people. The results of this study found that accounting knowledge, government internal management systems, and the use of information technology have a positive impact on the quality of local government financial reports, while the internal audit function has a negative impact on the quality of local government financial information. The implication of this research is that having good accounting knowledge is supported by a strong government internal management system, and the use of information technology and the existence of an optimal internal audit function will be able to increase the quality of local government financial information in all local governments in Indonesia, especially in districts Deli Serdang.

ANALISIS PENGARUH BANTUAN SOSIAL PEMERINTAH DAN LITERASI KEUANGAN TERHADAP MAHASISWA YANG TERDAMPAK COVID-19

This Studies aims to examine the analysis of the effect of government social assistance and financial literacy on students affected by COVID-19. This research is a policy research. The method used in this research is descriptive qualitative with evaluative data and literature studies. In this study, literature was obtained from information that developed in the news related to the distribution of government social assistance and financial literacy information circulating among Telkom University students affected by Covid-19.

The Moderating Role of Financial Supervision toward Quality of Financial Reporting at Deli Serdang, Indonesia

This study aims to analyse the determinants of the quality of information on the financial statements of the Deli Serdang district government with supervision as a moderating variable. In this study, we use the variable of human resources competency, government accounting standards, internal control systems and quality of local government financial report information. The population in this study were 90 employees in the accounting department at the SKPD in the Deli Serdang district, Indonesia. The data were collected using a survey questionnaire and analysed using the Structural Equation Modeling (SEM) Partial Least Square (PLS). Also, it is assisted by SmartPLS-3. The result indicates that government accounting standards and internal control systems significantly affect the quality of local government financial statement information. In contrast, human resource competence does not significantly affect the quality of local government financial report information. Regional financial supervision cannot moderate the relationship between human resource competence, government accounting standards, and internal control systems on government financial report information quality.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI LAMPUNG

ABSTRACTThis test aims to examine the effect of human resources on the quality of information on the provision of government financial statements. The influence of information technology on the quality of information on the provision of government financial statements. The effect of internal control on the quality of information on the provision of government financial statements. The effect of accounting understanding on the quality of information on the provision of government financial statements. External influence on the quality of information on the provision of government financial statements.The population in this study were some of the employees of the Lampung provincial government financial and development supervisory agency. Sample selection by purposive sampling. With a total of 40 respondents. The data used in this study are primary data. Data collection techniques by distributing questionnaires to financial and auditors. Technical analysis of data using multiple linear regression test.The results of this study found that human resources have a positive and partially significant effect on the quality of information on government financial statements. Information technology has a positive and significant effect on the quality of government financial statement information. Internal control has a positive and significant effect on the quality of government financial statement information. The level of understanding of accounting has a positive and significant effect on the quality of information on government financial statements. External factors have a positive and significant effect on the quality of government financial statement information.Keywords :Utilization of human resources information technology, internal control systems, accounting understanding, external factors, the quality of information on the financial statements of the Lampung provincial government.

Opini Audit, Dana Perimbangan, Kondisi Keuangan dan Pengungkapan Informasi Keuangan Pemerintah Daerah

This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on the disclosure of local government financial information, especially on the official website owned. This research is a quantitative study that uses secondary data from the financial statements of 34 Indonesian provincial governments for the 2019-2020 period as many as 68 samples. The analysis in this study used logistic regression analysis with SPSS 26. The results showed that audit opinion and financial condition had no effect on the disclosure of local government financial information. Balancing funds have a negative effect on the disclosure of local government financial information.
 Keywords: Audit Opinion; Intergovernmental Revenue; Financial Condition; Disclosure of Local Government Financial Information

FACTORS THAT INFLUENCE THE DECISION TO ELECT YOUNG VOTERS IN THE 2020 ELECTIONS

The Covid-19 pandemic has made the government work harder to adapt to conditions that are still critical. All areas of life have undergone very significant changes so that the government pays special attention to immediately make new policies by innovating so that everything returns to normal. In times like today, the government needs an update that brings changes for the better. Brilliant thoughts and ideas are needed to be able to lift Indonesia to adapt to the situation. One of them can start by improving human resources in the government sector with the implementation of the simultaneous Regional Head Elections in 2020 later, the elected people will become the channel for public aspirations to work together in synergy to overcome the current pandemic situation. Public participation is needed to choose which candidates are ready to devote their bodies and mind to Indonesia. Therefore, it is important to know the track record of regional head candidates because it will impact their performance in the next leadership period. In addition, social political culture can shape the personality and thoughts of a group. The purpose of this study is to find out and empirically test the influence of the track record of regional head candidates, government financial information, and political culture on the decision to choose young voters in the 2020 Pilkada. The method used in this research is quantitative with a questionnaire technique and analyzed by Smart PLS. The population used active students class 2017 at UPN "Veteran" East Java. The results show that work experience, education level, socio-economic background of regional head candidates, government financial information, and political culture positively and significantly impact the decision to choose young voters in the 2020 simultaneous elections. 
 Keywords: Track Record, Financial Information, Political Culture, Regional Head Election 2020, Luder Contingency Model

OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG

Abstract This study aims to examine the effect of the implementation of regional financial accounting information systems on the quality of regional financial reports that are in the Regional Apparatus Organization in Bandung. The phenomenon of this research is financial statements with unqualified and incomplete opinions. The research method is descriptive method of verification where the unit of analysis is the Bandung City Regional Apparatus Organization as many as 27 Regional Apparatus Organizations with 46 respondents. Testing data using validity and reliability tests using SPSS V 24 for testing data analysis and using SmartPLS V3 for hypothesis testing. The results showed that the local government financial accounting information system had an effect on the quality of local government financial reports.
 Keywords: regional financial accounting information system, quality of local government financial reports

Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring

Nongovernmental stakeholders, including taxpayers and investors of government bonds, have an interest in government financial information. Fiscal transparency entails both access to and understandability of government information. Analyses of a government borrower’s financial information, often facilitated by market intermediaries, directly affect investor return on the bond market. In contrast, taxpayers may lack the incentive or capacity to comprehend government financial data prepared based on complex accounting rules. State fiscal monitoring programs compile and analyze local government financial data to track fiscal stress. This paper examines how housing and municipal bond markets respond to the New York monitoring program implemented in 2013, which uses existing, account-level local government financial data to assign simple labels signifying local government insolvency. Housing prices decreased following significant fiscal stress designations, but not statistically significantly following the other more modest stress labels. In contrast, the bond market priced in government financial information even before the state monitoring.

Analysis of Local Government Financial Information Quality Based on Internal and External Factors

Abstract This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance.

Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah

This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government.
 The population of this study is 28 local governments in the province of West Java during the period of 2016 – 2018. Thus, the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is logistic regression analysis with a significance level of 5%
 The results show that accountability, regional potential and regional assets simultaneously influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public.
 
 Key words : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

Managing the Digital Transformation, Strategic Management, and Tactical Actions to Implement GFMIS: an Egyptian case study

Purpose - This study was designed to show whether there is compatibility between the tactical actions to implement GFMIS and the strategic management objectives for digital transformation in Egypt Vision 2030. Specific aims: The aim of this study is to review and evaluate the tactical steps taken to implement GFMIS. Design/methodology/approach - The study uses an interpretive case study in which the government has imposed GFMIS. A search of the English literature addressing Digital transformation; GFMIS; TAS; E-payment and related topics were conducted using online resources and databases accessed through the Egyptian Knowledge Bank – EKB. Findings - The study recognizes that the implementation of GFMIS may have emerged primarily in order to raise transparency and institutional efficiency of governmental institutions to achieve the third dimension of the strategy, which is the economic dimension. Findings reveal implementing GFMIS requires modification of existing administrative doctrines. Based on a review of the theoretical and methodological rules and procedures and their re-enactment. As a result, some laws and regulations have generally been modified to comply with the automation process. Moreover, achieving integrative, emerging, and qualitatively new practices at the organizational level depends not only on technologies but also on modifying the existing societal context and existing relationships between employees. Originality/value - This study fills a gap in the literature, as it examined the tactical actions to implement the government financial management information system by the Ministry of Finance. As one of the programs to implement Egypt Vision 2030. Recognized weaknesses of GFMIS implementation in this paper can help to reshape plans for raising the quality of implementation.

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

Purpose The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework. Design/methodology/approach This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used. Findings The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government financial condition is a nonsignificant factor. Practical implications The research findings are potentially relevant to academics, researchers, practitioners, standard-setters and government policymakers. By examining the influencing factors of IPSAS disclosure level, this paper paves the way for further investigation of this topic with a more extensive set of micro and macroeconomic variables whether at the central or local government level in other jurisdictions Originality/value This study provides new insights into the assessment of the transparency and completeness of government accrual-based financial statements. Based on the contingency theory, this paper is the first to empirically investigate the factors affecting the level of disclosure under accrual-based IPSAS by central government entities in a cross-country analysis.

Fiscal Transparency or Fiscal Illusion? Housing and Credit Market Responses to Fiscal Monitoring

Nongovernmental stakeholders, including taxpayers and investors of government bonds, have an interest in government financial information. Fiscal transparency entails both access to and understandability of government information. Analyses of a government borrower’s financial information, often facilitated by market intermediaries, directly affect investor return on the bond market. In contrast, taxpayers may lack the incentive or capacity to comprehend government financial data prepared based on complex accounting rules. State fiscal monitoring programs compile and analyze local government financial data to track fiscal stress. This paper examines how housing and municipal bond markets respond to the New York monitoring program implemented in 2013, which uses existing, account-level local government financial data to assign simple labels signifying local government insolvency. Housing prices decreased following significant fiscal stress designations, but not statistically significantly following the other more modest stress labels. In contrast, the bond market priced in government financial information even before the state monitoring.