Government Financial Reports Research Articles

The Influence of Information Technology Utilization, Information System Implementation and HR Competency on the Quality of Banjarmasin City Government Performance Reports

This study aims to determine and analyze the effect of information technology utilization, implementation of Local Government Information Systems, and human resource competencies on the quality of Local Government Financial Reports on SKPD in Banjarmasin City. This type of research used is quantitative research. The research data was obtained by using a questionnaire distributed to financial management employees at SKPD in Banjarmasin City. The sampling were determined by using the purposive sampling. The analysis technique used is multiple linear analysis using the IBM SPSS Statistics application. The results of this study indicates that the utilization of information technology affects the quality of Local Government Financial Statements. Meanwhile, the implementation of Local Government Information Systems, and the competence of human resources does not effect the quality of Regional Government Financial Reports

The effect of brainstorming, auditor ethics, and whistleblowers on audit opinions of government financial reports: The moderating role of management support

This research aims to explore the impact of brainstorming (BR), auditor ethics (AE), and whistleblowers (WH) on audit opinions (AO). It also aims to assess the moderating role of management support (MS) in these relationships. The population of this study was 166 auditors from the Supreme Audit Agency (BPK-Badan Pemeriksa Keuangan) spread across the Papua region of Indonesia. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis. The findings show that there is a significant influence of brainstorming and auditor ethics on audit opinion, but whistleblowers do not influence audit opinion. In addition, management support moderates the influence of auditor ethics but not brainstorming and whistleblowers. Management that supports auditor ethics strengthens the positive effect of auditor ethics on audit opinions, ensuring that auditors can operate independently and objectively. However, the findings demonstrate that management support is unable to control the impact of brainstorming and whistleblowing on audit opinion, which is a result of other factors that are more important in influencing audit results. This research suggests that effective organizational management is crucial for maintaining auditor ethics and enhancing auditor independence in delivering unbiased audit opinions. Therefore, organizations must pay more attention to the role and support of management in creating a culture that supports integrity and ethics in the audit process.

Penerapan Akuntansi Sektor Publik, Pengawasan Internal dan Transparansi terhadap Kinerja Instansi Pemerintah Provinsi Jakarta

This research was conducted to determine the influence of public sector accounting, internal supervision and transparency on the performance of the Jakarta Provincial Government's financial reports. This research uses the Jakarta Provincial Inspectorate as the population. This research sample used 45 respondents from the results of distributing questionnaires carried out at the Jakarta Provincial Inspectorate. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The results of this research show that human resource quality competency, accountability and supervision have a positive effect on the quality of the financial report performance of the Jakarta Provincial Government

The analysis of the 2018-2022 Aceh provincial government financial Reports using a ratio analysis approach (viewpoints in the special autonomy framework)

The aim of this research is to analyze the ratios of the Aceh provincial government's financial reports. Financial ratio analysis is useful for determining the financial health of local governments both now and in the future. The ratios used are the effectiveness ratio, efficiency ratio, growth ratio, independence ratio, compatibility ratio, liquidity ratio and solvency ratio. This research uses secondary data taken from the website, namely taking the 2018-2022 Aceh provincial government financial report. The results show that the independence ratio is very low, the effectiveness ratio is very good, the efficiency ratio is good, the growth ratio is still fluctuating, the compatibility ratio can be said to be good, the liquidity ratio is very good, the solvency ratio less than good.

Analysis of the Level of Regional Independence in Regencies and Cities in Central Java Province for 2019-2022

The research objective is to measure the level of regional independence in regencies & cities in Central Java Province in 2019-2022. This study uses a descriptive quantitative approach and trend analysis of regency & city financial reports in Central Java Province from 2019 to 2022. The research was conducted on Regional Government Financial Reports for regencies & cities in Central Java Province. The sample used is 10 regencies/cities, namely 3 regencies/cities with the highest PAD, 3 regencies/cities with the lowest PAD and 4 regencies/cities with medium PAD. The data analysis technique in this study collected LRA data from each regency & city in Central Java province for the 2019-2022 period. Then the analysis uses the ratio of the degree of fiscal decentralization, the ratio of regional independence, the ratio of regional dependence. Then applied to trend analysis to see the tendency of the level of independence based on the ratio used. The results obtained from this study are that in the regencies/cities in Central Java Province, only Semarang City gets a Good categorization in terms of the percentage measurement of the ratio of fiscal decentralization and the ratio of regional independence. Meanwhile for the measurement of the regional dependency ratio, only Semarang that received an adequate categorization for the counting period 2019-2022.

Pengaruh Opini Audit, Temuan Audit, dan Karakteristik Daerah terhadap Ketepatan Waktu Laporan Keuangan Pemerintah Daerah di Sumatera

This study aims to analyze the influence of audit opinions, audit findings, and regional characteristics on the timeliness of local government financial reports in Sumatra in 2021. This research uses a quantitative approach. Sampling method using Purposive based on predetermined criteria and produced sample 90 local governments in Sumatra in 2021. Multiple regression analysis was employed to test the hypothesis. The results shows that audit opinions and local government measures have negative effect on LKPD timeliness, while the findings audit and the age of the local government have no effect on the timeliness of LKPD.

ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE KUPANG CITY REGIONAL GOVERNMENT

Purpose: The implementation of regional government is based on the principle of regional autonomy. The implementation of local government is also marked by the change in the system from centralization to decentralization which is directed at accelerating the realization of the welfare of the Indonesian people. Therefore, each region is required to be more independent in managing and managing its government affairs, including in managing regional finances. One of the vital cycles in regional financial management is reporting carried out at the end of each accounting period, in the form of local government financial reports (LKPD). LKPD can be used as a means of conducting performance analysis so that it can increase the role of financial reports themselves. Therefore, the author will conduct more in-depth research to determine the performance of the Kupang City Regional Government over the last 5 years.
 Design/methodology/approach: This research uses a quantitative descriptive approach. The data collection method will be carried out with documentation. The data is a Budget Realization Report contained in the BPK Audit Results Report for 2018-2022.
 Findings: The data is then analyzed using financial ratio analysis in the form of regional financial independence ratios, regional financial dependence ratios, degree of decentralization ratios, ratios of effectiveness of regional original income, ratios of regional financial efficiency, harmony ratios and growth ratios. The results of the study stated that the role of the central government was more dominant in financing the administration of the Kupang City regional government, the financial dependence of the local government on the center in the form of transfer income during the last 5 years was very high, the percentage of local original income was less when compared to the total income, the effectiveness of regional original income during The last 5 years have been quite effective. local governments need quite large funds and even increase yearly as long as they finance government operations, but capital expenditures are decreasing yearly. On the other hand, revenue growth from 2018 to 2022 tends to decrease, while the growth in operating expenditures and capital expenditures has fluctuated over the past 5 years. Therefore, the Regional Government of Kupang City is expected to maximize the revenue potential in the region. This is to reduce the dominance of the central government in financing the implementation of the Kupang City Regional Government.
 Paper type: Research Paper

Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah

Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).

Influence of Internal Control and Implementation of Accounting Information Systems on The Quality of Regional Government Financial Reports

This study aims to ascertain how internal control and the use of accounting information systems affect the caliber of financial reports produced by local governments. The study's independent variables are internal control and the adoption of accounting information technology, whereas the dependent variable is the caliber of local government financial reports. Bandung City's regional government agencies (SKPD) work units make up the study's population. Employees from the Inspectorate, BPK, BPPD, Department of Communication and Information, Department of Library and Archives, Investment and Integrated Services Agency, Department of Spatial Planning and Infrastructure, and Administrative and Financial Assistant in the financial section, as well as those with decision-making authority like department heads and sub-section heads, were included in the purposive sample that was chosen using this sampling technique. Fifty respondents from these agencies were given questionnaires as part of the data collection process. Using SPSS 23.0 for Windows, multiple linear regression analysis is used in this study. The study's findings show that internal control makes up 47.2% of the total contribution to the quality of local government financial reports, which is positive and significant. Implementing accounting information systems makes up 23.6% of the total contribution and positively and significantly affects the quality of local government financial reports. Additionally, accounting information systems and internal control simultaneously impact 55.3% and 44.7%, respectively, on the caliber of local government financial reports.

Pengaruh Sistem Aplikasi Keuangan Tingkat Instansi, Kompetensi Sumber Daya Manusia Aparatur, Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

This research aims to obtain empirical evidence of the influence of SAKTI, SDMA Competency, and SPIP on the Quality of Government Financial Reports. The research was carried out using quantitative methods where the population was Commitment Making Officer (PPK) staff at the Secretariat General (Setjen) of the DPR RI.The PPK staff at the Secretariat General of the DPR RI totals 31 people. This research was carried out by distributing questionnaires via Google Form. The data analysis method uses multiple linear regression. The research results show that the SAKTI, SDMA Competency, and SPIP have a positive effect on the Quality of Government Financial Reports.

The fraud triangle: factors causing fraud in government financial reports

Fraud Terms in financial reports, it is an action or deed that can cause reporting errors in financial reports, where this action is an action carried out intentionally to gain personal benefit from the resources available in the company or certain field that is being undertaken. This action is often carried out by a person or management by manipulating financial reports or in Indonesia is often referred to as corruption. The aim of this research is to conduct a literature review regarding the factors that cause fraud in the preparation of financial reports. In examining these financial reports, the auditor is tasked with and is expected to be able to detect fraud before concluding whether a financial report is reasonable or unreasonable. There are several factors that can cause fraud based on literature studies that have been carried out by researchers, namely due to pressure, opportunities, and factors of rationalization or self-justification. This research was carried out using the literature study method or literature review of previous research related to the problem being researched, namely fraud. The results of the research obtained show that several factors that cause fraud in financial reports are mostly due to pressure, opportunity and individual factors.

Analysis of Motor Vehicle Tax, Motor Vehicle Title Transfer Tax, and Motor Vehicle Fuel Tax in 2018 - 2022 on Local Revenue in DKI Jakarta Province

This research aims to analyze the effectiveness and contribution of motor vehicle taxes, motor vehicle title transfer fees, motor vehicle fuel taxes to DKI Jakarta's PAD in 2018-2022. This research uses a qualitative descriptive method with secondary data obtained from local government financial reports via the official website of the Jakarta Information and Documentation Service. The data analysis technique used is the effectiveness analysis method with the effectiveness ratio and contribution analysis method. The results of this study show that there is effectiveness in the realization of motor vehicle tax with a very good level of effectiveness with an average of 100.81% and motor vehicle transfer fee tax with an average of 102.16% and motor vehicle fuel tax with an average of an average of 103.89% has a very good effectiveness level with a percentage that fluctuates from year to year. Motor vehicle tax contributes quite a bit and motor vehicle transfer fee tax has a low level of contribution to the PAD of DKI Jakarta Province, then motor vehicle fuel tax has a very low level of contribution to PAD of DKI Jakarta Province.

Logistic Regression to Predict BPK’s Audit Opinion

The auditor uses the audit results of the local government financial reports to provide a professional statement in the form of an opinion and recommendations in the audit report. These opinions and recommendations are important for the local government's policy because they contain guidelines for its improvement. Purpose. This study examines the effect of audit findings (Internal Control System, non-compliance with regulations, and audit recommendation follow-up) on BPK's audit opinion using a case study of the Regional Governments in Kalimantan Zone. Methodology/approach. The logistic regression was used to determine the effect of audit findings and follow up on the BPK's opinion of audit results. This study uses secondary data (BPK Semester Examination Results Summary or IHPS) collected from 2018 to 2023. Findings. The results showed that audit findings (the internal control system and non-compliance with regulations findings) significantly negatively affected the BPK audit opinion on the financial statements in the Kalimantan region. In addition, the follow-up examination results significantly positively impact the BPK audit opinion on the financial statements in the Kalimantan region. The result was that the lower findings of the internal control system and non-compliance with regulations resulted in a better audit opinion of BPK. In addition, the higher the index follow-up on audit results, the better the acquisition of BPK audit opinion is generated. Originality/value. This study extends and contributes to the extant BPK audit opinion literature by providing new insight into how audit findings affect BPK's audit opinion in the Kalimantan zone settings. Practical implications. This finding implies that local governments must improve the implementation of internal control systems and compliance with regulations and consistently undertake BPK recommendations to increase the quality of financial reporting. The findings offer vital evidence to improve the quality of financial reporting in driving local governments' service quality. Limitations. This study only uses data from the Kalimantan region, so the generalization of the study results does not apply nationally and may cause bias in the method. To minimize bias, the next researcher can use a larger sample of data, not just one area.

Determinants of Transparency of Local Government Financial Reports in Indonesia

Determinants of Transparency of Local Government Financial Reports in Indonesia

Analysis of Village Government Financial Reporting in Ratahan District, Southeast Minahasa Regency

This study aims to assess the financial reporting of village government based on transparency, accountability, and efficiency in Ratahan District (Southeast Minahasa Regency). We adopted a qualitative descriptive approach, and data were gathered from in-depth interviews with village officials, community leaders, and residents. The study highlights major hurdles, such as uneven implementation of fiscal rules in the villages and insufficient practical skills among local government leaders. Overall, the key findings also identify that financial reports are often unclear and do not provide enough detail which ultimately detracts from transparency and accountability. In addition, these specific numbers emphasize the importance of planning processes to address community mental health—as demonstrated by their financial planning and process in the Rasi Village Work Program. The study suggests that training should be increased for village officials, financial reports must be standardized and made accurate, and there should be participation of residents of the planned village finance. These measures are necessary to answer the challenges posed and hence improve financial reporters’ practice in village governments.

INTERNAL CONTROL IN THE PUBLIC SECTOR IN INDONESIA: A CASE STUDY OF STATE TAX RECEIVABLES MANAGEMENT

Abstract— This research focuses on the Internal Control System (SPI) in managing tax collection at the Directorate General of Taxes (DGT). This study is concerned with the effectiveness of internal control in the public sector, especially on the revenue administration of the central government, which is also stated in the Audit Agency (BPK) report. Internal control is vital to maintain the reliability of financial information in an organization. The method used is qualitative, using The DGT as a case study. The novelty of this research lies in its focus on the tax receivable from both internal and the auditor's points of view. Interviews were conducted with the DGT, the Financial Audit Agency (BPK), and the Inspectorate General (Inspektorat Jenderal/Itjen). Data comes from the Central Government Financial Statements (Laporan Keuangan Pemerintah Pusat/LKPP) and Audit Reports (Laporan Hasil Pemeriksaan/LHP). The results of this study show that the SPI in managing tax collection is good, but there is still room for improvement. It is expected that some recommendations for improving the SPI, such as improving the issuance of letters for the implementation of tax receivables to be entirely through the system, limiting the materiality of collecting tax receivables, maximizing tax collections, especially those that will expire, adding an early warning system to detect overdue collections, faster solving suspend data, and data integration, especially with the tax court for appeal decisions and commercial courts for registration of tax receivables to curators.
 Keywords: Audit Report; Central Government Financial Report (LKPP); Internal Control System; Tax Receivables.

THE AUDITOR’S RATIONAL CHOICE OF THE AUDITOR BOARD OF THE REPUBLIC OF INDONESIA IN EXAMINING GOVERNMENT FINANCIAL REPORTS

Abstract - This research aims to determine the dilemma of rational choice of auditors from the Audit Board of The Republic of Indonesia in examining government financial reports during the Covid-19 Pandemic. This research using phenomenological approach with interpretive paradigm. Methods of qualitative research were applied in this research. The method used in this research is the phenomenological approach. The subjects of this study serving as informants are those who hold functional positions as auditors within the Audit Board of the Republic of Indonesia. The findings of this study suggest that the challenge faced by the auditors of The Audit Board of The Republic of Indonesia during the Covid-19 outbreak is the auditor's dilemma when evaluating financial accounts. Limited engagement with other people is one of the challenges faced by auditors, making it challenging to gather information or data that ought to be simple. The practice of Working from Home (WFH) could frequently lead to misunderstandings with auditors. This is due to the fact that there is not any face-to-face direct communication between colleagues. Conclusion: The auditors of the Audit Board of The Republic of Indonesia always attempt to make decisions based on careful consideration and sensible choices in order to accomplish the audit objectives when performing their responsibilities. Additionally, there are concerns that emerge based on an auditor's feelings.
 Keywords: Auditor; Covid-19; Rational Choice Dilemma; The Auditor Board of the Republic of Indonesia

Financial Report Quality: The Role of Accrual-Based Government Accounting Standards and H.R. Competency

This study aims to analyze and obtain empirical evidence about the effect of accrual-based government accounting standards and human resource competencies on the quality of government financial reports. Respondents in this study were employees of the financial division of offices in DKI Jakarta. The financial employee research sample is 100 respondents. The analysis technique uses PLS-SEM with the SmartPLS 3.0 program. The results of this study indicate that the competence of human resources influences the application of P.P. No. 71 of 2010 based on accruals and the quality of financial reports. Meanwhile, the application of accrual-based government accounting standards has no effect on the quality of financial reports. The results of this research can be useful for the government as input and consideration in determining policies, especially related to improving the quality of local government financial reporting information and increasing human resource competence, as well as financial accountability.

Effect of regional original income and balanced funds on capital expenditures with economic growth as moderating

This study aims to examine the effect of Regional Original Income and Balanced Funds on Capital Expenditures with Economic Growth as Moderating Variables and their Review from an Islamic Perspective. This research method uses quantitative research using secondary data obtained from the PPID of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) in the form of Regional Government Financial Reports (LKPD) regarding Budget Realization Reports in DKI Jakarta Province for Fiscal Year 2017-2021. The sampling technique in this study used a saturated sample, and the data obtained were 5. The analytical method used was multiple linear regression analysis with SPSS version 25.0 application. The results of this study indicate that Regional Original Income and Balancing Funds do not affect Capital Expenditures, Economic Growth does not moderate the influence of Regional Original Income and Balancing Funds on Capital Expenditures. and overall, from an Islamic perspective, all related variables have met Islamic law as stated in the Al-Quran and Hadith.

Determinants of the quality of financial reports in regional government: A literature review

Government financial reports act as an essential tool for accountability and transparency of financial performance to the public, but their quality is still a big concern in Indonesia. This research aims to dive deeper into these crucial factors and their impact on the quality of financial reports, providing in-depth insights into their relationships and providing guidance for further research in the context of financial management. The method used in this research is a systematic review of related articles from the SINTA database. The results show that implementing an effective internal control system is critical in minimizing errors in financial reports and increasing their credibility. Human Resource Competency, especially related to government accounting principles, is also a determining factor in ensuring the integrity and reliability of financial information. A high level of commitment from employees and management is essential to provide better accounting information. In addition, using information technology through government websites is crucial in strengthening the management process of regional government financial reports.