Government Financial Reports Research Articles

Measuring the Level of Regional Government Financial Efficiency in Aceh

This research aims to analyze the process and strategy of utilizing Regional Government expenditure inputs in producing public service outputs, and their influence on community welfare. Practically, it is hoped that the results of this research can provide input for improving management and strategies for optimizing the use of decentralization funds to increase efficiency in improving the quality of public services. Considering the many weaknesses and problems faced in managing APBD in the context of decentralization. This research uses a census method where the entire research population is observed . We collected secondary data in the form of audited Regional Government Financial Reports (LKPD) from 23 Regencies/Cities in Aceh from 2017 to 2021 and reports published by the Central Statistics Agency. The measurement uses the Data Envelopment Analysis (DEA) method which will show local governments with input or output inefficiencies. Results studies This find that only there are 4 of the 23 regional governments in Aceh that are relatively large efficient during 2017-2021 period. City Government Langsa is relatively the most efficient regional government compared to with Local Government others in Aceh. This research provides important information in the form of values that must be achieved so that regional governments can be efficient. If regional governments are able to increase their output, they will achieve efficiency, thus opening up the potential for efficient regional governments to be greater than inefficient regional governments.

Analysis of Regional Financial Report Disclosure Factors: A Literature Review

This research looks at various factors influencing regional government financial report disclosure in Indonesia. The method used is a literature review using the SINTA database with a publication period of ten years. The results show that good audit opinions, a high level of independence, and effective regional revenue management positively impact the disclosure of regional government financial reports. Other factors, such as political pressure, population size, and regional wealth, also play an important role in shaping transparency. Increasing openness of financial information at the regional level strengthens accountability and builds public trust in local government. Based on these findings, it is known that it is important for local governments to pay attention to factors such as audit opinion, level of independence, and revenue management to increase financial report disclosure. In addition, understanding political pressures, population size, and regional wealth is also needed to form effective transparency policies. Increasing the transparency of financial information at the regional level is expected to strengthen government accountability and build public trust, support good governance, and increase the efficiency of regional financial management

Incumbents’ re-election incentives and financial report disclosure in Indonesian local government

<p>This study investigates the relationship between incumbents' re-election incentives and financial reporting disclosure in the Indonesian local government. This study uses a sample of 351 local governments at the city or district level throughout 2015-2017 when they ran a local election. Content analysis is used to assign scores to the extent of disclosure. The incumbent mayor or regent who runs a second election is signaled by 1 and 0 otherwise as the proxy for the incumbent's re-election incentives. Cross-sectional multiple regressions will be conducted to examine the hypothesis that there is a significant relationship between an incumbent's re-election incentives and disclosure of financial statements in the local government. Our findings show that incumbent re-election incentives do not have a relationship with the disclosure of financial reports. The incumbent incentive to be re-elected does not necessarily drive an incumbent to disclose its financial statements. Regarding the control variables, significant negative relationships exist between dependencies and the size of the local government towards disclosure level. However, the complexity of the population was positively related to the disclosure level of financial reports. On the contrary, political competition, debt ratio, and type of local government were not related to the disclosure level of the local government's financial reports.</p>

Pengaruh Pendapatan Asli Daerah, Opini Audit, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah

The research aims to determine and analyze the influence of local revenue, audit opinions and capital expenditure on regional financial performance in districts/cities in East Java province. The data processed is secondary data taken from the 2018-2021 District/City Regional Government Financial Reports (LKPD) of East Java Province with a sample size of 38 districts/cities using the documentation method. The method used in this research is the panel data regression analysis method using the IBM SPSS version 26 application. The research results found that local revenue has a positive and significant effect on local government financial performance, audit opinion has a positive but not significant effect on local government financial performance, and capital expenditure has no and no significant effect on local government financial performance.

Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bungo

This study aims to see the effect of implementing government accounting standards, the quality of human resources, internal control systems on the quality of local government financial reports. This type of research includes causal associative research (cause and effect). The population in this study is the OPD in Bungo Regency, namely a total of 23 OPD consisting of the Office, Agency, Regional Secretariat and District. The number of respondents each consisted of one PPK person and one expenditure treasurer, with a total of 46 respondents. The sample in this study used a saturated sampling technique. The type of data used is primary data. The analysis was performed using a multiple regression model. The results of this study indicate that the application of government accounting standards and internal control systems has a significant positive effect on the quality of local government financial reports (sig 0.000). The quality of human resources has no effect on the quality of local government financial reports.

Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

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.

COMPREHENSIVE BUDGET MODEL AS A BUSINESS PLANNING TOOL

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand.

Menilai Kualitas Laporan Keuangan Pemerintah Daerah dari Aspek Sistem Informasi dan Pengelolaan Aset Daerah

This research aims to determine whether the regional financial management information system and regional fixed asset management have an effect on the quality of regional government financial reports in the West Bandung Regency Regional Government. The independent variable consists of regional financial management information systems and regional fixed asset management, while the dependent variable is the quality of regional government financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this study were employees of the accounting and asset recording section at SKPD in the West Bandung Regency Government. The sampling technique is non-probability sampling using purposive sampling, so the total sample is 94 people. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simulated research results show that leadership and work discipline influence employee performance. This study shows that there is a significant impact from the implementation of the Regional Financial Management Information System and Regional Fixed Asset Management on improving the quality of regional government financial reports.

Determinan Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan

This study analyzes the determinants of financial performance in the District/City Governments of South Sumatra Province using panel data from 2017 to 2021. The independent variables examined are Regional Government Prosperity, Regional Government Size, Regional Government Dependency Level, and Capital Expenditure. The research applies the Common Effect Model (CEM) approach for panel data regression analysis. Data is sourced from local government financial reports and other statistical data. The findings reveal that Regional Government Prosperity and Regional Government Size have a significant positive impact on financial performance, while the Regional Government Dependency Level has a significant negative impact. However, Capital Expenditure does not significantly influence financial performance. Simultaneously, the variables of Regional Government Prosperity, Regional Government Size, Regional Government Dependency Level, and Capital Expenditure exert a significant influence on the financial performance of District/City Governments in South Sumatra Province.
 

Analysis of factors affecting the quality of Bintan District government financial reports

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator.
 Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale.
 Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05.
 Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality.
 Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district.
 Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards.
 Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.

Influence factors on financial statements disclosure of Indonesian local governments

This study aims to examine the factors that affect the level of disclosure of local government financial reports. This paper uses such independent variables as budget expenditure of the local government, government size, and capital expenditure. The financial records of Indonesian local governments that have undergone audit by the supreme agency are analyzed in this study. For the 2020 timeframe, 485 local/city governments in Indonesia served as the research samples, and purposive sampling was employed as the sampling method. SPSS is utilized to support multiple linear regression, which is the data analysis method used in this study. The test findings revealed that budget expenditure (β = 0.274; p < 0.05), government size (β = 0.216; p < 0.05), and capital expenditure (β = 0.178; p < 0.05) have a significant effect on the level of local government financial statements disclosure. It is envisaged that the findings of this study would enable local governments, particularly districts or cities, to better maximize the disclosure of local government financial statements in compliance with government regulation. Local governments will be able to open up information that is easily accessible with the aid of ever-improving technology.

QUALITY OF FINANCIAL REPORTS IN PAPUA PROVINCE: WHAT FACTORS INFLUENCE IT?

Government accounting standards, internal control systems, regional government financial accounting systems, and resource competencies were tested to see whether they had an effect or not on the quality of local government financial reports in Papua Province. A total of 57 questionnaires from 27 OPDs were analyzed using multiple linear regression analysis. The results of this research indicate that government accounting standards and human resource competency respectively have an influence on the quality of local government financial reports. In other hand, internal control system and regional government financial accounting system respectively has no effect on the quality of regional government financial reports. It is hoped that the implications of this research can be input for the government of Papua Province to improve the quality of its financial reports.

LOCAL GOVERNMENT FINANCIAL REPORTS: UTILISATION OF INFORMATION TECHNOLOGY AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS

Many local government financial reports are still not presenting data following the regulations and still show some irrelevancy. Therefore, this research aims at analyzing the impact of information technology (IT) and government accounting standards (GAS) implementation on the quality of local government financial reports (QLGFR). The sampling method used a sensory method. The data was collected by distributing questionnaires to 41 Regional Governments of Central Java Province. The results of the SEM-PLS test showed that IT did not affect the QLGFR. At the same time, implementing GAS positively affected the QLGFR. The results of this research had implications for the compliance of the Central Java Provincial Government with GAS which contained rules regarding the preparation of regional financial reports.

PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG

The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports.
 
 Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports

Analysis of The Influence of Financial Reporting Characteristics and Success of Budget Controlling on Transparency of Regional Government Financial Reports

The purpose of this study is to investigate how budgetary management and the features of regional financial reports affect the openness of government financial reports. Employees of the Regional Revenue and Asset Financial Management Office in Province who worked in Regency and City Offices were the study's respondents. Employees from three districts and three cities in one province in Indonesia made up the study's sample. Convenient sampling was used as the study's sampling technique, while multiple regression analysis was employed as the study's data processing technique. The findings indicated that budget control has an effect on government financial report transparency with a significant value of less than 0.05 and regional financial report characteristics have an effect on government financial report transparency, and budget control and regional financial report characteristics have an effect simultaneously.

Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance

Based on the central government's financial report regarding targets and realization of tax revenues for the last 4 years, it is known that in 2018 to 2020 tax realization did not reach the set targets. This shows that in that year there was a shortfall condition. Tax avoidance can be caused by several factors including political connections, capital intensity, and corporate social responsibility disclosure. The purpose of this study is to find out and explain how tax avoidance is influenced by political connections, capital intensity, and corporate social responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The research method used is the sampling technique with a descriptive approach and deductive in nature with the research strategy used is a case study. The data used in this research is 10 samples of companies with an observation period of 4 (four) years so that 40 data were used in this study. The data in this study were analyzed using a panel data regression model with the help of excel and eviews 12 software. Results research shows that political connections, capital intensity, and corporate social responsibility disclosure simultaneously affect tax avoidance. Partially, the capital intensity variable has a negative effect on tax avoidance. While political connections and corporate social responsibility disclosure has no effect on tax avoidance.

Pengaruh Sistem Akuntansi Keuangan Daerah, Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah

This study aims to examine the influence the application of regional financial system, the quality of human resources, and the application of internal control system to the quality of local government financial reports. This type of research is quantitative research by distributing questionnaires. The theory used in this study is the stewardship theory. The sampling method in this tudy was the purposive sampling method. The sample in this study is the staff/employees BPPKAD Gresik were 46 respondents. The analytical method used is multiple linear regression analysis using the IBM SPSS Statistic 22 Program. The result of this study indicate that the influence the application of regional financial system has a significant influence and the quality of local government financial reportsand the quality of human resources, application of internal control system partially does not have a significant influence on the quality of local government financial reports.

Kompetensi SDM, Pemanfaatan Teknologi Informasi dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Kota Jambi: Komitmen Organisasi sebagai Pemoderasi

This study aims to obtain empirical evidence of the influence of human resource competence, utilization of information technology, and internal control systems on the quality of local government financial reports with organizational commitment as a moderating variable. The source of data in research is primary data with a questionnaire. The number of respondents was 67 people. Hypothesis testing uses moderated regression analysis with the help of the SPSS version 23 program. The results show that human resource competence, information technology utilization, and internal control systems affect the quality of the Jambi City government's financial reports. Organizational commitment moderates the influence of human resource competence on the quality of local government financial reports.

Strategy for Implementing the Recommendations of the Republic of Indonesia Audit Board on Financial Reports of the Regional Government of South Buton Regency

South Buton Regency has great economic potential but faces various challenges in managing government finances. Local government financial reports are a very important tool in decision-making, monitoring, and accountability to the community. The purpose of this study is to identify strategic factors, which are strengths and weaknesses as well as opportunities and threats, and then formulate a priority strategy for implementing BPK RI recommendations in the financial reports of the regional government of South Buton Regency. Primary data is used through field observations and interviews, while secondary data is obtained from previous research, books, and related agencies. The results of the study indicate alternative strategies that can be considered, including increasing transparency and effective cooperation with BPK RI, competency development and openness to organizational changes, strong local government commitment in dealing with legal threats, and transparency as protection from reputation threats and changes in priorities in economic conditions uncertainty and overcoming resistance within local government.