Local Statements Research Articles

Faktor yang Mempengaruhi Akuntabilitas Laporan Keuangan Daerah dengan Kualitas Informasi sebagai Variabel Mediasi

The research aims to analyze the factors that influence the accountability of local financial statements. The population in this study is the head and staff of the sub-division of accounting or in the central government of Badung Regency. The sampling technique in this research is to use the non probabilty sampling method with saturated sampling technique. The research sample is 29 Regional Organization of Badung Regency. The analysis technique in this study uses the path analysis technique. The results of the study are that the internal control system has a positive and significant effect on regional financial accountability and information quality. Human resource competence has a positive and significant effect on regional financial accountability and information quality. The quality of information has a positive and significant effect on regional financial accountability. Information quality is able to mediate the influence of internal control systems and resource competencies on regional financial accountability.
 Keywords: Accountability; Information Quality.

The Influence of Commitment of Local Head, Government Internal Auditor, Completion of Audit Findings toward Audit Quality and the Implication toward Financial Accountability

The government has been reformed financial management regulation. The study analyzed the effect of the head region commitment, the role of local financial statement quality, and its implication on the local financial performance accountability. The analysis used descriptive and explanatory methods. Analysis carries out at eight local governments in West Java. The data have been collected by using survey technique and distributing questionnaires to the local internal auditor and local external auditor – representative office of West Java. Path analysis applied for hypotheses testing. Finding research, the role of local external auditor has the most significant coefficient influence on the audit's findings. Audit internal function local government has a low contribution to audit quality. Accounting, auditing, and local financial management knowledge would have been improved to produce audit quality. Integrity and timeliness would improve financial performance accountability.

Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia

This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness

FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.

THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.

PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN KOMITMEN PIMPINAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA SKPD DI KABUPATEN KEEROM

Presentation and accessibility of financial statement is influenced by accountability and commitment of management in managing SKPDs’ finances, which also affecting the audit opinion that reflect how well finance of a local government has been managed. The purpose of this study is to examine and analyze the influence of financial statement presentation, accessibility of financial statements and management commitment regarding transparency of financial management at SKPDs in Keerom Regency. Population of this research is around 56 with 94 respondents which categorized as Head of SKPDs and the Expenditure Treasurer on each SKPD that all are assembled as the sample of this study. Then, a random sampling method is constructed as a sample method in conduncting this research. The data collection is done by conducting a survey. While, hypothesis analysis in this study is empirically tested by using Multiple Regression Analysis. This paper find that the area of financial statement presentation has a positive and significant impact on the transparency of management of the Regional Financial reports. While, accessibility of local financial statement has not affect to the transparency of financial management in Keerom Regency. The results also indicate that the leadership commitment has a significant and positive effect on the transparency of financial management in Keerom Regency.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression.
 
 The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements.
 
 Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

Determinan penerapan basis akrual secara penuh pada pemerintah daerah

This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the early stage of accrual basis execution in 2015. This research develops data from the Indonesian State Audit Institution’s Performance Audit Report on the Local Governments' Efforts in Implementing the Accrual-Based Government Accounting System by using three variables namely the commitment on regulation and policy; the Human Resource Management (HRM) in financial, assets, and Information Technology (IT); and the IT governance. Subsequently, examines the influence of those variables on the quality of 2015 Local Governments' Financial Statements. The results of this study indicate that the human resources on financial, asset and IT management have a positive influence on the quality of the accrual-based Local Governments' Financial Statements. Conversely, the commitment to regulation and policies and the IT management did not have a sufficient effect on the improvement of the accrual-based Local Governments' Financial Statements quality. Thus, this research provides a recommendation for Local Governments, especially for those who have not achieved unqualified opinion, to improve their HRM in financial, asset and IT management in the benefit of escalating their accrual-based financial statements quality.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENGELOLAAN BARANG MILIK DAERAH

Abstract: The purpose of this study is to analyze the influence of human resource competency and utilization of information technology on the financial statement quality mediated by the local property management in the Government of Bondowoso Regency. This is a quantitative research with the population consists of all property administrators, operators of Local Management Information System (SIMDA)/financial report makers, and Financial Administration Officials (PPK). Sampling method used is saturated sampling (census). Data used were collected from questionnaires distribution and analyzed using Structural Equation Modeling (SEM). Results of the research prove that human resource competency affects local property management and financial statement quality, while utilization of information technology only affects financial statement quality, but it has no effect on local property management. In addition, local property management affects financial statement quality. These mean that local property management partially mediates the influence of human resource competency on financial statement quality, but it does not mediate the influence of utilization of information technology on financial statement quality.
 Keywords: Human Resource Competency, Utilization of Information Technology, Management of Local Property, and Quality of Financial Statement.

Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PADA SATUAN KERJA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) PEMERINTAH DAERAH KABUPATEN BANDUNG

The purpose of this paper is to know the implementation of regional financial accounting system, the implementation of accountability of regional financial statements, and the influence of regional financial accounting system to accountability of local financial statements. The research used descriptive method with quantitative approach. Data analysis techniques used simple regression correlation, coefficient of determination analysis and t-student test. The result of the research shows that the correlation coefficient is 0.738, which means there is positive direction and strong influence level between the regional financial accounting system to the accountability of the regional financial report. The coefficient of determination (Kd) is 0.5446 or 54.46%, it can be interpreted that the local financial accounting system affects the accountability of local financial statements of 54.46%, and the rest of 45.54% influenced by other factors . Significant test obtained is t count equal to 8,885, with dk = 66 at  5% obtained t table equal to 1,998, because> (8,885> 1,998), meaning Ho rejected and Ha accepted, so there is influence between financial accounting system of area to accountability report Regional finance.

PENGARUH TINGKAT PENDIDIKAN, MASA KERJA, PELATIHAN DAN JABATAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN MINAHASA SELATAN

This study is aimed to examine the effect of educational level, working period, training and government officers of the quality of government financial reports South Minahasa regency simultaneously and partially. The population was taken employees who work as treasurers and chiefs financial sub-section of the local work units and in accounting and treasury areas in the Office of Financial Management, Revenue and Asset South Minahasa regency. The research sample was 100 respondents and only 95 respondents who participated by answering questionnaires. The variables in this study are independent variable consist of level of education (X1), working period (X2), training (X3) and government officers (X4) on the other hand, dependent variable is the quality of local financial statement (Y). Data were analyzed using multiple linear regression analysis (multiple regression). The results showed that the level of education, working period, training and official simultaneously have a significant impact on the quality of local financial statement. The value of the coefficient of determination shows that the level of education, working period, training and government officers together contribute to the quality of local financial statements in the amount of 40.1%, while the remaining of 59.9% is influenced by other factors beyond the research model. Partial test results showed that only training and government officers have an impact on the quality of local financial statement. The level of education and working period do not have any influence on the quality of government financial reports South Minahasa regency. Keywords: quality of local financial statement, level of education, working period, training, government officers.

Connotative meaning and the challenges of international financial reporting/auditing standards convergence: the case of Taiwan’s Statement of Auditing Standards Number 33

Translating international standards into local languages is a big obstacle to the global convergence of financial reporting and auditing practices. This study uses Taiwan’s promulgation of Statements on Auditing Standards No. 33 to examine an important component of this challenge: the need for local standard setters to anticipate how domestic constituents would interpret local words used to translate original English terms. Data collected from samples of Taiwanese auditors, public prosecutors, and investors revealed that as compared to the auditors, financial statement users ascribe different connotative meanings to a Chinese term that was originally proposed, and one that was chosen as its replacement after objections from the accounting profession. Further, the words’ connotative meanings significantly mediated the link between the local term and financial statement users’ judgments about auditor legal liability. Significantly, the connotative meaning that financial statement users ascribed to the replacement term was associated with a higher level of ascribed auditor liability, such that in successfully pushing for a wording change, members of Taiwan’s accounting profession may have increased, rather than reduced, their exposure to liability from audited financial statements. These findings have a number of implications for standard setters, the standard setting process, and accounting firms.

Using non‐mandatory performance measures in local governments

PurposeThe purpose of this paper is to analyse how local governments implement non‐mandatory performance measures (PM), the types of PM employed, the degree of their usefulness in decision making and/or accountability, and their outcomes.Design/methodology/approachThe information was collected through a questionnaire sent to the expert managers in charge of developing PM for Spanish local governments with more than 50,000 inhabitants. In addition, data sources were triangulated through an analysis of the performance indicators published in the notes to the local governments' financial statements and in their web sites.FindingsThe implementation of PM in Spain follows a top‐down approach in which each local government can choose whether to implement PM, how to implement them, and what information to disclose. Implementation features a high degree of involvement on the part of managers and little involvement on the part of medium‐ and street‐level staff. PM are used primarily for budgetary and strategic management planning and long‐term decision making.Practical implicationsThe paper will be useful to academics and practitioners to enable better understanding of the problems associated with introducing and using non‐financial, non‐mandatory PM. The Spanish case is similar to that of most continental European countries, in the leeway their local governments have in implementing their own PM systems.Originality/valueThe paper sheds light on the application of an interesting aspect of public sector management accounting and contributes to the literature by analyzing the application of a non‐mandatory PM system in a non‐Anglo‐American context.