Government Financial Reports Research Articles

Hubungan Sistem Pengendalian Internal Pemerintah, Pemahaman Akuntansi dan Kualitas Laporan Keuangan

This study aims to prove the effect of the government's internal control system, the use of information technology, the quality of human resources, and understanding of accounting on the quality of government financial reports. The sample in this study was the Regional Work Unit (SKPD) in West Cibal District, Manggarai Regency with a total of 60 respondents. The research sample was obtained by snowball sampling technique while data analysis was carried out by using multiple linear regression techniques.The results of this study prove that the government's internal control system affects the quality of financial reports, the use of information technology does not affect the quality of financial reports, the quality of human resources does not affect the quality of financial reports, and understanding of accounting affects the quality of financial reports.

Akuntabilitas Publik dan Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia

Purpose: Using a quantitative approach at the explanatory level, this research paper aims to examine the effect of the Regional Government Financial Report Disclosure variable on Public Accountability variables. Methodology/approach: The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data Results/findings: The results of hypothesis testing using the EViews 9 data processing software provide findings that Disclosure of LKPD (Y) also has a direct effect on Public Accountability. Limitations: The measurement of the Public Accountability variable in this study is based only on audit opinions reported by the Supreme Audit Agency or BPK RI, due to time constraints, this study eliminates the measurement on the weak aspects of the LKPD internal control system as measured by the number of SPI cases and non-compliance with statutory provisions. LKPD invitations as measured by the total cases of non-compliance . Contribution: The implications of these findings explain that disclosure of financial statements can reduce information asymmetry between agents and principals through the publication of financial reports that disclose relevant information. In addition, the research results can become criticism and suggestions for the government as regulators and decision makers in formulating policies related to transparency to the public.

Menganalisis Program Kinerja pada Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota Serang : Studi Kabupaten dan Kota Serang 2017-2021

Purpose: Purpose: This study aims to prove, analyze, and determine how to compare the financial performance of the Regional Governments of the Regency and City of Serang for 2017-2021. Methodology/Approach: This study used secondary data by taking data from the BPK Central Office. Results of the 2017-2021 Regional Government Financial Reports for Serang Regency and City with a total of 10 Financial Statements for each local government. The sampling in this study used the Financial Statements of the Regional Government of the Regency and City of Serang. Data were analyzed using a Financial Ratio analysis. Results/findings: The results of the study show that the financial ratios used to measure the financial performance of the Regional Government of the Regency and City of Serang, with a comparison to the Regency of Serang and the City of Serang which have differences in terms of Financial Ratios and can be measured by Financial Ratio Analysis so that you can find out the performance of the Regional Government of Serang Regency and Serang City, the results of this study Serang Regency and Serang City have quite good performance in terms of their Financial Statements.

PERLAKUAN AKUNTANSI ASET TETAP TERHADAP LAPORAN KEUANGAN DESA DENGAN METODE AKRUAL PADA KANTOR DESA PANJARATAN KECAMATAN PELAIHARI KABUPATEN TANAH LAUT PERIODE 2017-2019

Accounting plays an important role in financial reports and one of them is fixed assets. The recording and management of fixed assets is disclosed in the government's financial reports, especially in Panjaratan Village. This research was conducted to determine whether there is conformity in the accounting treatment of the fixed assets of the Panjaratan Village office with the Government Accounting Standards (SAP) based on Government Regulation (PP) No. 71 of 2010 and find out the suitability between village fixed asset management and Minister of Home Affairs Regulation No. 01 of 2016. The method the researcher uses is a qualitative descriptive method by comparing the main accrual-based theories with the conditions that occur at the Panjaratan Village office as seen from the report financial period 2017-2019. The results obtained from this study are the recording of fixed asset transactions, the application of government accounting standards and the disclosure of fixed assets at the Panjaratan Village office in general are in accordance with Government Accounting Standards as well as the management of Panjaratan village assets which are also in accordance with Permendaggri No 01 of 2016.

Timeliness of Local Government Financial Reporting: Evidence From Indonesia

This research analyzed the determinant of timeliness of local government financial reporting on the financial statements of 508 local governments from 2015 to 2019 financial periods in Indonesia. With secondary data based on the total sampling method, this research used a panel data regression fixed effect model. This study found that financial control and local government revenues positively affected the timeliness of local government financial reporting, local government capital expenditures and the complexity of local governments. Each had an insignificant positive and negative effect on local government financial reporting timeliness. From this study, local governments must increase the capacity of financial supervisors, so the process of financial supervision of local governments can run well, from planning and implementation to reporting on LKPD.

Analysis Of Capital Expenditure Recording In Asset Management At The Department Of Education And Culture City Of Parepare

Problems that arise in realizing quality local government financial reports are asset management problems. The phenomenon of the audit results of the Supreme Audit Agency (BPK) on local government financial reports that give the predicate of fair, unreasonable or disclaimer of opinion, is more often caused by asset management problems. In certain cases, there are regions that experience a decrease in opinion from Unqualified (WTP) to Unqualified (WDP), or do not provide an opinion (disclaimer) due to their inability to realize good governance of local government assets. Based on this phenomenon, the objectives to be achieved from this research include: To find out the form of accounting records and asset management systems used for capital expenditures at the Department of Education and Culture of Parepare City. The approach to the method used in this study is the Qualitative Method, while the results of the analysis obtained include: Management of Regional Assets or Property carried out by the Education and Culture Office of the City of Parepare in general using the Accrual Basis method, the recording mechanism carried out by the Property Manager on The Office of Education and Culture of Parepare City, in general, can be said to have not run optimally, because it has not fully understood the rules for recognizing capital expenditures in laws and regulations and the administrative mechanism carried out by the Office of Education and Culture of Parepare City, it is necessary to pay attention to the management structure. goods at the OPD level, where the Auxiliary Goods Manager has not yet been determined, both at the OPD and UPTD levels

The Effect Of Understanding Of Government Accounting Standards And The Utilization Of Regional Financial Accounting Information Systems On The Quality Of Regional Government Financial Reports In Parepare City

utilization of regional financial accounting information systems on the quality of regional financial reports. This research uses quantitative research methods. Data obtained from primary data, namely through the distribution of questionnaires. Research respondents are leaders and staff who are directly involved. The questionnaire was processed using the SmartPLS 3.0 application. Based on the research results, the understanding of government accounting standards has a significant positive effect because in the process of presenting local government financial reports it must be supported by a good basis or foundation, one of which is an understanding of supporting government accounting standards. Utilization of the Regional Financial Accounting Information System has a significant effect on the quality of local government financial reports due to the increasingly rapid development of technology and information networks, if it is not utilized as well as possible, it is definitely useless and outdated. The government in response to this development is carried out so that the process can be simplified and the delivery of information is fast and accurate, data confidentiality and security can be maintained, cost efficiency in the process of managing transaction data so as to produce quality financial reports.

Analysis Of Implementation Of Local Government Financial Accounting Systems In Improving The Quality Of Local Government Financial Reports In Parepare City

This study aims to determine the application of the local government financial accounting system in improving the quality of financial reports at the BKD Office in Parepare City and the financial reports from the BKD Office in Pare-Pare City have quality according to the law. No. 71 of 2010. This study used a qualitative descriptive study, the technique of determining the informants in this study used a purposive sampling technique, while the data collection techniques used in this study were interviews and documentation. The sample in this study is 5 people who are involved in the accountability of financial report management. Data analysis techniques in this study used data collection analysis. The implementation of the Regional Financial Accounting System carried out by the BKD Office of the City of Parepare has been good as well as the output it produces, namely the Financial Report of the City of Parepare, implementation in the field that those who input or manage the system are carried out by staff in the field of Accounting and Financial Reporting. The presentation of financial reports at the BKD Office of Parepare City has fulfilled the characteristics of quality government financial reports that have been listed in PP No.71 of 2010, including namely, reliable, relevant, comparable and understandable.

Examining Factors that affect the Quality of Government Financial Statements

The purpose of this study is to evaluate the impact of various factors on the credibility of government financial statements. These factors include: apparatus competence, use of financial information systems, auditor quality, and auditor opinion. The participants in this study consisted of members of the Financial Report Compilation Team and external auditors of the Supreme Audit Agency (BPK) who examined local government financial reports. A total of 60 respondents were sampled, which were determined using the Purposive Sampling method. This research is a quantitative exploration of primary data. Questionnaires were used to obtain information. Descriptive statistics, normality, multicollinearity and heteroscedasticity tests, multiple regression tests, R-squared and t-test, and F-test were used to test the hypotheses. The results of this study show a positive and significant relationship between the quality of financial statements produced by the Jayapura Regional Government and the factors of Apparatus Competence, Use of Financial Information Systems, Auditor Quality, and Auditor Opinion.

PENGARUH JENIS PEMERINTAH KABUPATEN/KOTA, JUMLAH PENDUDUK, DAN LUAS WILAYAH TERHADAP PERUBAHAN ANGGARAN DI MASA PANDEMI COVID-19 PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH

This study aims to examine the effect of the type of district/city government, total population, and area size on changes to district/city government budgets in Aceh in 2020 and 2021. The data used is secondary data from local government financial reports audited by the BPK RI (Badan Pemeriksa Keuangan Republik Indonesia), reports on changes to the budget obtained from BPKA (Badan Pengelola Keuangan Aceh), total population data from BPS (Badan Pusat Statistik), and area size data from the Directorate General of Population and Civil Registry of the Ministry of Home Affairs. The data analysis method used is the Multiple Linear Regression Test. The results showed that the area size and total population had a significant effect on budget changes, the type of district/city government did not affect changes to district/city government budgets in Aceh during the Covid-19, while the three independent variables simultaneously affected dependent variables. The Coefficient of Determination analysis result is 0.279, which means that the variable type of district/city government, total population, and area size can explain 27.9% of changes in district/city government budgets during the pandemic.

Analysis of Papua Provincial Government's Implementation of Accrual-Based Local Government Financial Reporting

This research is associative research, which aims to explain the effect of education level, work experience, training and position on the application of accrual-based financial report preparation in the Papua Province Regional Government OPD. The sample technique in this study uses nonprobability sampling with purposive sampling technique, with a population and sample size of 70 respondents. Based on the results of the t test analysis, it shows that partially the level of education, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation. Based on the results of the F test analysis, it is obtained that the T count is 197.541> from the T table with a significance level of 000, it can be concluded that simultaneously the variables of education level, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation in the OPD of the Papua Province Regional Government with the acquisition of the adjusted r-square value shows a number of 0.920, meaning that the variables of education level, work experience, training and position contribute 92.0% to the application of accrual-based financial report preparation while the remaining 8.0% is influenced or explained by other variables not included in this research model.

Analysis Of Financial Statements Quality Reviewed From Human Resources Competence , The Support Of Top Management And The Use Of Information Technologies At Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan

The quality of financial reports in government is strongly influenced by the competence of goverment officials, Top management support and the use of information technology. Goverment officers are required to be able to make a positive contribution to all components of government, both the community, the private sector and other components, including the government agency itself. In the Minister of Finance Regulation 169/PMK.05/2018 concerning the Government Investment Accounting and Financial Reporting System and PP No. 71 of 2010 concerning on Government Accounting Standards, it states that the preparation of government financial reports has several requirements that must be acquired so that it could produce the good quality financial statements. The purpose of this study is to discover how the quality of financial reports in terms of human resource competence, top management support and the use of information technology at Badan Pengelola Pajak dan Retribusi Daerah Kota Medan using qualitative data analysis with in-depth interviews with key informants compiled using a google form questionnaire as a guide and analytical measuring tools in this study. The results showed that the three factors, namely top management support was found optimal, however, the competence of human resources, and the use of information technology had not been optimal, particularly in the quality of financial reports at Badan Pengelola Pajak dan Retribusi Daerah Kota Medan. (BPPRD Kota Medan).

Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian

Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of a local government financial report may experience negative consequences. This study’s objective was to examine empirical evidence about the influence of audit results, auditor switches, local government size, leverage, and profitability on local government audit report lag in Indonesia. This study utilized 506 out of 514 local governments (districts and cities) in Indonesia during 2017 and 2018, with a total sample size of 1,012. This study utilized secondary data collected from 2017 to 2018 audit reports of the Supreme Audit Institute – SAI (BPK). The data was collected from the electronic database services of the Information and Documentation Executive Authority (E-PPID) at http://e-ppid.bpk.go.id. The Purposive Sampling Technique was used to acquire the sample, and the data was analyzed using Ordinary Least Squares (OLS). According to the research, audit findings, local government size, and leverage influenced local government audit report latency, but auditor changes and profitability had no significant effect. Many variables, including audit opinion, audit quality, auditor experience, the quantity of capital expenditures, special allocation funds received by local government, and the qualifications of the local government report compiler, might be investigated further. In addition, splitting municipal governments depending on island location would provide for an intriguing extra audit report lag study.

Determinants of quality of the financial statements of Gunung Kidul Regency Government

This study aims to determine the effects of human resource competence, internal control system, application of government accounting standards, utilization of information technology, and regional financial supervision on the quality of local government financial reports of Gunung Kidul Regency. The population of this study is the Regional Work Units in Gunung Kidul Regency. The sampling method used was purposive sampling where 86 respondents were selected as the research samples. The results of this study indicate that the competence of human resources, internal control system, application of government accounting standards, use of information technology, and regional financial control have proven to have significant and positive effects on the quality of local government financial reports of Gunung Kidul Regency. This result contributes to improving the quality of financial reports of Gunung Kidul Regency Government by upgrading the competence of its employees in accounting and finance, establishing effective internal control system, applying the government accounting standards, maximizing the use of information technology, and performing regional financial supervision.

Strategi Pemerintah Kota Bogor dalam Meningkatkan dan Mempertahankan Kualitas Laporan Keuangan

The Reformation Era has led changes in government system in which people demand a good and clean governance indicated by transparency and accountability of state financial reports. Bogor City Government since 2016 until 2021 able to obtain and maintain a WTP opinion assessment from the BPK on the Regional Government Financial Reports which it made from 2006 to 2015 has never received a WTP opinion assessment. The purpose of the reseach to analyze quality of financial reports of Bogor city, and to formulate a strategy of quality improvement and maintain on financial reports. This research use primary data collected using questionnaires and interviews. Data sources are related to the method of rating scale analysis to measure the quality of LKPD, SWOT analysis in determining strategy alternatives and the use of QSPM in determining priority strategy. The research result shows quality the financial reports on Bogor city falls into a category of fairly good. The prioritized strategy in improving and maintain the quality of LKPD of Bogor city is leadership reinforcement.

Analisis Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Sumatera

The purpose of this study was to determine the level of financial reporting disclosure of provincial/district/city governments in Sumatra in 2020. The study population was 164 local government financial reports. The sampling technique used is a saturated sampling technique, namely a sampling technique that uses all members of the population as a sample. The data used is secondary data in the form of data and information on financial statements of provincial/district and city governments in Sumatra. This study uses 7 disclosure indicators, with a total of 302 mandatory disclosures. The results show that the level of disclosure in the financial statements of provincial/district and city governments in Sumatra is still low. The average level of disclosure is 54.47%. In future research, it is expected to conduct interviews and observations to identify the factors that cause high and low disclosures in local government financial statements.

Activating Auditing Procedures Over Government Financial Reports Through the Mediating Role of a Proposed Audit Program

Purpose: The aim of this study is to preparation of a proposed audit program that includes effective audit procedures in which financial irregularities are identified. Theoretical Framework: The shed light on the conceptual aspect of the procedures for controlling government financial reports .and definitional The objective of the government financial reporting process is for the purpose of translating economic events in government institutions into numbers so that they can be understood when presented to users of accounting information in order to assist them in making current and future decisions. Thus, this information may face some obstacles and limitations that prevent the accounting measurement from being provided in an appropriate manner, as well as make the credibility far from the goal that the accounting measurement. Design/Methodology/Approach :The inductive method was relied upon in defining the research problem by observing that activating auditing procedures through a proposed auditing program on government financial reports ensures the accuracy and fairness of the financial statements for the transition from the general to the private, as well as relying on the deductive method for the transition from the private To the public by presenting the audit procedures according to the proposed program and disseminating the results that can be reached from the audit of government financial reports in the Iraqi environment . Findings: The results Ascertaining the risks of material errors in auditing government financial reports, as the higher the risks, the greater the amount of evidence that the auditor must obtain. As well as the process of making sure that the trial balance is prepared according to the government accounting system applied in the government economic entity and correcting errors in the financial reports in a timely manner that helps its users to make economic decisions. Research Practical & Social implication: The study With the possibility of the oversight and audit plan being exposed to any changes during the process of ensuring the accuracy and fairness of government financial reports, the auditor should carry out a flexible audit program that responds to any changes that may occur during the audit process according to the limits of the scope of the if it is complete auditing. The program must include the necessary steps for its implementation, and if it is partial auditing, the program must be prepared within the limit of that. Implications/Originality/Value: The value of the study Government financial reports provide useful information for the parties involved in managing the state's financial resources, whether in the present or future, in order to guide them in making their decisions at the state level and at the level of other government institutions.

The Effect of Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control Systems On The Quality of Government Financial Reports

In a scientific piece, prior research is crucial. The theory and phenomenon behind therelationship or influence between variables are strengthened through pertinent study. This article analyses research on the impact of accounting knowledge, the use of accounting information systems, and internal control systems on the accuracy of government financial reporting. In order to create hypotheses of effect between factors that might be employed in future study, this article does a literature review. The quality of government financial reports is affected by accounting knowledge, the use of accounting information systems, and internal control systems, as this article demonstrates.

Do Macroeconomic Variables and Effective Fiscal Policies Affect Indonesian Economic Development?

This study aims to examine the impact of demographic, poverty, fiscal policy, and investment on economic growth in 20 provinces. This study uses fixed effect techniques to estimate panel regression. The data used from 2008 to 2021 comes from the Central Bureau of Statistics and the Ministry of Finance of the Republic of Indonesia. The results of the study show that population, poverty, balanced funds, government spending, foreign capital influence on economic growth. The impact of government spending through education, health, agriculture, fisheries, and marine sectors has not been effective in encouraging regional economic growth. Other results from BPK's opinion on Regional Government Financial Reports have an impact on encouraging economic growth. These findings indicate that the government must take the necessary steps to reduce the impact of balance funds which in the short term impede economic growth, increase the effectiveness of government spending through targeting development spending and the use of the budget must be able to provide clear information, regarding the goals, objectives, results and benefits of the budget that are formulated using a performance approach that prioritizes the performance of work results from a predetermined budget or input allocation plan and continues the policy of providing opinions on Regional Government Financial Reports. If the BPK's opinion shows deviations, then it must be followed up immediately so that the regional economic development target can be achieved.

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.