Determinan Kualitas Reviu Dan Implikasinya Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Abstract

Abstrak: Determinan Kualitas Reviu dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Penelitian ini bertujuan untuk menjelaskan pengaruh dari kompetensi, komitmen organisasi dan sistem pengendalian intern (SPI) terhadap kualitas reviu dan implikasinya terhadap kualitas Laporan Keuangan Pemerintah Daerah (LKPD). Reviu dalam hal ini adalah reviu LKPD. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh kompetensi, komitmen organisasi dan sistem pengendalian intern terhadap kualitas reviu, sedangkan uji terhadap pengaruh kualitas reviu terhadap kualitas LKPD menggunakan analisis regresi linier sederhana. Penelitian dilakukan terhadap aparat pengawas (auditor APIP) pada inspektorat daerah di 8 (delapan) wilayah eks Karesidenan Malang. Hasil penelitian membuktikan bahwa kualitas reviu dipengaruhi oleh kompetensi, komitmen organisasi dan sistem pengendalian intern dan kualitas reviu berpengaruh terhadap kualitas LKPD.Kata kunci: Kompetensi, komitmen organisasi, sistem pengendalian intern, kualitas reviu, kualitas LKPD. Abstract: The Determinants of Review Quality and Its Implication to LocalGovernment's Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the review and the implication to the quality of local government's financial statements (LKPD). The review in this context is the review of LKPD. This research used multiple linear regression analysis to examine the effect of competencies, organizational commitment and internal control system to the quality of the review of LKPD, and the test to the effect of quality of the review on the quality of LKPD used simple linear regression analysis. Research objects are the internal auditor of the regional inspectorate on eight areas in ex-Malang residence. The results of the study indicate that the quality of the review affected by the competencies, organizational commitment and internal control system and quality of the review effect the quality of LKPD.Keywords: competencies, organizational commitment, internal control system, quality of the review, quality of local government's financial statements.

Designing a Risk-Based Review Plan for Accrual Based Local Government Financial Reports

“…Based on these objectives, the role of the Inspectorate is significant in realizing quality LKPD and in accordance with accrual-based SAP. This is also in line with the results of the study (Maulana, Djamhuri, & Purwanti, 2017) which concluded that quality review had an effect on the quality of the LKPD.…”

“…Previous research related to the implementation of a review by the Inspectorate carried out by (Bekaiang et al, 2017) and (Widyarini et al, 2016) showed that the review procedure had a significant effect on the quality of local government financial report review. Subsequent research by (Maulana et al, 2017) proves that the quality of the LKPD review influences the quality of financial statements and is influenced by competencies, organizational commitment, and the entity's internal control system.…”