Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah dan Implikasinya Terhadap Kepercayaan Public-Stakeholders

Nurrizkiana, Baiq; Handayani, Lilik; Widiastuty, Erna

doi:10.18196/jai.18159

Cited by 29 publications

(74 citation statements)

References 4 publications

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“…Every enhancement in information quality of local government financial statements will increase the financial accountability by 0.483 or 48.3%. The results of this hypothesis testing empirically support the research conducted by Nurrizkiana et. al.…”

Section: Path Analysissupporting

confidence: 87%

Factors influencing the information quality of local government financial statement and financial accountability

Dewi¹,

Azam²,

Yusoff.³

2019

10.5267/j.msl

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The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questionnaire which is distributed among 161 out of 303 population of employees of the Agency (Dinas) in the Government of South Sumatra Province, Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The result shows that internal control system and human resource competence positively influenced on the information quality of local government financial statement. Internal control system and human resource competence also influence positively on financial accountability both directly and indirectly mediated by the information quality of local government financial statement. Moreover, the information quality of local government financial statement directly and positively influence the financial accountability. The results of this study can be beneficial for the government as input and material considerations in determining policies specifically related to improve the quality of information on government financial statements and financial accountability.

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Section: Path Analysissupporting

confidence: 87%

Factors influencing the information quality of local government financial statement and financial accountability

Dewi¹,

Azam²,

Yusoff.³

2019

10.5267/j.msl

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“…Similarly, the research conducted by Saragih, Ratnawati, and Hanif (2015) also Indria (2018) managed to prove the effect of financial report presentation on the transparency of such report. Further, Nurrizkiana, et al (2017), Hehanussa (2015), also Wiyana and Syah (2016) have proven that the presentation of financial reports positively impacts accountability of financial reports. Saragih, et al (2015); Sumiyati, Zulbahridar, and Safitri (2015); also Indria (2018) have also proven that presentation of financial reports affect the accountability of reports.…”

Section: Indonesian Law Number 12 Of 2012 On Highermentioning

confidence: 98%

“…The better an institution presents its financial reports, the more transparency and accountability can be present in the financial management of the public sector organization. Nurrizkiana, et al (2017) also state that the inability of a financial report in bringing forth transparency and accountability is not only caused by the unavailability of all the information needed to be contained in the report by the users, but may also be the result of such report not being readily available to and accessible by a potential user.…”

Section: Indonesian Law Number 12 Of 2012 On Highermentioning

confidence: 99%

“…Several researchers have conducted tests on the effect of financial report presentation and accessibility to financial reports on the transparency and accountability of such reports. Nurrizkiana, et al (2017) and Hehanussa (2015) have succeeded in proving that the presentation of financial report renders positively influence transparency of financial management. Similarly, the research conducted by Saragih, Ratnawati, and Hanif (2015) also Indria (2018) managed to prove the effect of financial report presentation on the transparency of such report.…”

Section: Indonesian Law Number 12 Of 2012 On Highermentioning

confidence: 99%

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Transparency and Accountability as Determinants in the Financial Management of Universities: a Study on State Universities in Malang City

Natawibawa

Mulya

Yoh

2019

JTAKEN

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Educational organizations are public sector organizations, making transparency and accountability two important principles that must be reflected in their financial management. This requirement is enshrined in the Law of the Republic of Indonesia Number 12 of 2012 on University. Two factors that can potentially influence transparency and accountability of financial management are the presentation of financial report of the organization in question and accessibility to such statements. This research is intended to analyze the impact of financial report presentation and accessibility to financial reports on transparency and accountability of financial management of a state university in Malang City. Rate of returned and completed questionnaire is 100%, comprising of 252 questionnaires. Data analysis is conducted using multiple linear regression. There are two independent variables used in this research, namely the presentation of financial reports and accessibility to financial reports, and two independent variables, namely transparency and accountability of financial management. The result of this research indicates that the presentation of financial reports and accessibility to financial reports have a positive impact on transparency and accessibility in financial management. This in turn implies that the public would consider that financial management at the state university is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed.

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“…Pihak-pihak yang berkepentingan kepentingan (stakeholder) atas informasi laporan keuangan pemerintah daerah antara lain adalah masyarakat yang sebagai pengguna layanan publik, setiap individu atau organisasi yang berkembang dimasyarakat membutuhkan informasi atas kewajaran biaya, harga yang ditetapkan, dan kualitas pelayanan dari unit-unit pemerintah (Nurrizkiana et, al. 2017).…”

Section: Pemangku Kepentingan Informasi Laporan Keuangan Daerahunclassified

Kinerja Laporan Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Sumatera Utara Berdasarkan Opini Audit

Panggabean

2019

JAB

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AbstrakPenelitian bertujuan untuk mengkaji dan menggali hasil opini audit yang diberikan oleh Badan Pemeriksa Keuangan atas laporan keuangan pemerintah daerah di Propinsi Sumatera Utara dengan menggunakan dokumen keuangan tahun anggaran 2014. Penelitian ini berbentuk penelitian deskriptif yang menggungkapkan hasil opini auditor terhadap laporan keuangan pemerintah daerah. Populasi penelitian yang menjadi objek yaitu pemerintah daerah di Propinsi Sumatera Utara tahun anggaran 2014. Sampel penelitian terdiri dari 33 dokumen laporan keuangan pemerintah daerah di Sumatera Utara. Jenis data yang digunakan berbentuk data sekunder. Berdasarkan laporan hasil pemeriksaan yang dilakukan oleh auditor dari temuan-temuan pemeriksaan laporan keuangan pemerintah daerah di Sumatera Utara memperoleh hasil, antara lain opini auditor wajar tanpa pengecualian sebanyak 13 pemerintah daerah, opini auditor wajar tanpa pengecualian dengan paragraf penjelasan sebanyak dua pemerintah daerah, opini auditor wajar dengan pengecualian sebanyak 15 pemerintah daerah, dan opini auditor tidak memberikan pendapat sebanyak tiga pemerintah daerah. Hasil temuan yang diperoleh bahwa dominasi opini auditor berupa wajar dengan pengecualian, serta terdapat tiga pemerintah daerah dengan opini tidak memberikan pendapat. Tentunya dengan temuan seperti ini, pemerintah daerah di Sumatera Utara harus dapat memperbaiki dan membenahi transparansi penggunaan keuangan daerah, agar opini auditor pada masa yang akan datang lebih baik dan bermanfaat bagi masyarakat. AbstractThe aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement. The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary data. Based on the audit report conducted by the auditors from the audit findings of the local government financial statement in Nort Sumatra, the results such as the auditor's opinion reasonable without any exception as many as 13 local government; the auditor's opinion is unqualified with an explanatory paragraph consisting of two local governments; the auditor's opinion is reasonable with the exception consisting of 15 local governments; the auditor's opinion doen not provide an opinion consisting of three local govenrment. The findings obtained that the dominance of auditor opinion is reasonable with the exception, and there are three local governments with opinions not giving opinions. Consistenly with these findings, the regional government in North Sumatra must be able to improve and commit to transparency in the use of regional finances, so that the auditor's opinion in the future is better and more b...

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Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah dan Implikasinya Terhadap Kepercayaan Public-Stakeholders

Cited by 29 publications

References 4 publications

Factors influencing the information quality of local government financial statement and financial accountability

Factors influencing the information quality of local government financial statement and financial accountability

Transparency and Accountability as Determinants in the Financial Management of Universities: a Study on State Universities in Malang City

Kinerja Laporan Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Sumatera Utara Berdasarkan Opini Audit

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