Local Government Financial Reports Research Articles

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi)

This study aims to examine the effect of applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on the quality of local government financial reports. Simultaneously, it was found that the application of regional financial accounting systems, government accounting standards and human resource competencies significantly affected the quality of local government financial reports.

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.

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

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.

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.

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 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.

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.

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.
 

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.

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.

Implementation of Local Government Financial Reporting and Community Welfare

Objective: Research objectives financial reports as a means of accountability for its financial performance to the public.
 
 Theoretical framework: The primary objective of government-led development initiatives is to promote the well-being of the community. This objective is reflected in the formulation of programs and budgets that incorporate measures of community welfare. Furthermore, the program and budget are reported to the public through the Supreme Audit Agency (BPK) to determine budget accountability and performance. The Kediri City Government must be able to present financial reports that contain financial information that is not only of good quality but is able to spur economic growth that has an impact on people's welfare.
 
 Method: The present study, conducted in the urban setting of Kediri, employs a qualitative descriptive approach. Data collection methods encompass observation, interviews, and documentation. The analysis of data follows the Miles and Huberman model, involving the stages of data reduction, data presentation, and drawing conclusions.
 
 Results: The findings of the research indicate that the incorporation of financial statement reporting within the Kediri city government has adhered to the appropriateness of government accounting standards, sufficiency of disclosure, adherence to laws and regulations, and the efficacy of the internal control system.
 
 Conclusion: The findings of the BPK audit indicate that the financial reporting of entities within the Kediri City Government has received a Unqualified Opinion(WTP). This Kediri City Government Financial Report also shows how the programs implemented by the Kediri City Government seek to improve the people's standard of living.

Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Financial reports are considered qualified if they are relevant, comparable, understandable and reliable. With the existence of an accounting information system, of course it will help effectiveness, relevance, efficiency and can make a report accurate. An accounting information system that does not use an internal control system is likely to have little benefit. The purpose of establishing an internal control system is to provide reliable and reliable financial reports. This study aims to examine the effect of accounting information systems and internal control systems on the quality of local government financial reports. The population in this study is the local government of Kupang City. The sample for this study used a non-probability sampling technique obtained from the finance department at 23 official offices in Kupang City. There are 69 respondents in this study. Data was collected by distributing questionnaires directly to 23 offices in Kupang City. The data analysis technique used is multiple regression analysis, partial test (t), and simultaneous test (f) using SPSS 29. The results of this study state that the Accounting Information System has no effect on the Quality of Financial Statements, the Internal Control System has an effect on the Quality of the Financial Reports of the Regional Government of Kupang CityKeywords: Accounting Information System, Internal Control System, Report Quality, Quality of the Financial Reports of the Regional Government of Kupang City

Pengaruh Karakteristik Pemerintah Daerah terhadap Prediksi Financial Distress pada Kabupaten/Kota di Provinsi Sumatera Barat Tahun 2016-2020

This study aims to determine the effect of local government characteristics (Decentralization, Area and Government Complexity) on financial distress in districts/cities in West Sumatra Province from 2016-2020. The data in this study uses secondary data that is processed from local government financial reports (LKPD) from the Supreme Audit Agency of West Sumatra Province and the area and number of Regional Apparatus Work Units (SKPD) from the Central Statistics Agency of West Sumatra Province. The sampling technique in this study used the total sampling method with a sample of 19 districts/cities with a period of 5 years. Data analysis using multiple regression analysis. The results of this study indicate that there is one variable characteristic of local government, namely the area that has a significant influence on financial distress in a positive direction, for other variables the characteristics of local governments have an insignificant relationship where the direction of the negative relationship consists of the number of SKPD, and for the direction of the relationship positive consists of decentralization.

PENGARUH KUALITAS SDM, SISTEM PENGENDALIAN INTERN, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP NILAI INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU

The purpose of this study was to examine the effect of the quality of human resources, internal control systems and regional financial supervision on the information value of local government financial reports at the Pekanbaru City OPD. This type of research is descriptive quantitative research with the object of research being the Pekanbaru City OPD. The research sample totaled 59 OPD employees in Pekanbaru using a purposive sampling technique for sampling. The data used is primary data in the form of a research questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS Version 26. The results of the research partially and simultaneously show that the quality of human resources, internal control systems and regional financial supervision have a significant effect on the information value of local government financial reports at the Pekanbaru City Regional Apparatus Organization.

The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence

This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the help of WarpPLS software. The results of this research analysis show empirical evidence that the implementation of local government information systems on the quality of local government financial reports can have a positive effect; on the other hand, human resource competence can moderate the relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area. System information government area own influence positive to quality report finances. Competence source Power man can strengthen influence connection between information systems government area to quality report finance government area.