Determinan yang Mempengaruhi Pengungkapan Laporan Keuangan Pemerintah Daerah

Setyowati, Lilis

doi:10.15408/ess.v6i1.3120

Cited by 14 publications

(20 citation statements)

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“…Semakin tinggi DAU yang diterima menunjukkan pemda tersebut tidak mandiri secara finansial. Setyowati (2016) menjelaskan semakin tinggi tingkat ketergantungan pemda maka semakin kecil kemungkinan pemda tersebut melakukan pengungkapan sukarela dengan metode grafik dalam LKPD. Lokasi pemda yang berbeda-beda menyebabkan perbedaan pada cara penyajian informasi dalam LKPD.…”

Section: Pendahuluanunclassified

Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017

Wulandari¹,

Taqwa²

2019

JEA

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The objective of this study is to determine the effect of Local Government Performance, Level of Dependency, Local Government Location and Local Government Wealthy to Voluntay Graphics Disclosure on local government financial report in Indonesia. The sample of this study using the 231 districts/cities in Indonesia period of 2017. Sampling was done by using purposive sampling method. The type of data used is secondary data obtained from local government financial report (LKPD). The analytical method used is multiple linear regression analysis models were performed with SPSS 20.0. Results of regression testing showed that only level of dependency which effect negative and significant to voluntary graphics disclosure, while lokal government performance, local government location and local government wealthy not significantly effect to voluntary graphics disclosure on local government (districts/cities) in Indonesia period of 2017.

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Section: Pendahuluanunclassified

Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017

Wulandari¹,

Taqwa²

2019

JEA

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“…First, study by Suhardjanto & Yulianingtyas [13] show the average value of mandatory disclosures in the regional government balance sheet shows 10.49 or 30.85 percent of 100 samples. Second, study by Setyowati [14]. the average disclosure rate of 314 local governments in 2014 showed 64 percent.…”

Section: Introductionmentioning

confidence: 96%

Human Capital Disclosure Practices: Do Performance and Budget Controlling Matter? (Evidence from Indonesian Local Governments)

Murtini¹,

Suhardjanto²,

Probohudono³

et al. 2021

Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 Jul

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This study aims to explore the effect of performance and budgeting control on human capital disclosure in Indonesian Local government in accordance with institutional theory. The reason for doing this study is the big budget allocation for employee expenditure in Indonesian local government and the existence of a Law on State Civil Apparatus but the lack of human capital disclosure in local government financial statement. It is a study on 140 local governments with cluster sampling and the hypothesis was proved by multiple regressions. The results showed that there was an effect of performance on human capital disclosure, while the budget controlling was not significant. Further statistical tests show there are differences in the local governments performance which located at Java Island and outside of Java. Future studies can also try to test the disclosure of human capital using only the four items index which widely expressed by local governments in Indonesia. There are about employee pay and benefits, employee awards, pension/old age insurance, and employee protection.

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“…Some previous studies found a significant positive correlation between local government dependency and the presentation of information in LKPD (Martani et al, 2014;Puspita & Martani, 2012;Robbins & Austin, 1986), but others revealed a different result (a negative correlation) (Hendriyani & Tahar, 2015;Patrick, 2007;Setyaningrum & Syafitri, 2012). In fact, some researchers found no evidence of a correlation between the two variables (Hilmi & Martani, 2012;Ingram & DeJong, 1987;Lesmana, 2010;Martani & Lestari, 2010;Narulitasari, 2016;Setyowati, 2016). Furthermore, a local government's office location may positively influence the choice of information presented in its LKPD.…”

Section: Introductionmentioning

confidence: 99%

The practice and determining factors of voluntary graphics disclosure in Local Government Financial Statements in Indonesia

Probohudono

Supriyanto

Kurniawati

2021

AJAP

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Research aim: This study aims to measure the extent and the determinants of voluntary graphics disclosure in Laporan Keuangan Pemerintah Daerah (LKPD) or Local Government Financial Statements in Indonesia. Design/ Methodology/ Approach: This study used 197 audited LKPD in Indonesia, comprising 155 regency governments and 32 district governments. The financial statements of these 197 local governments were examined to measure the extent of voluntary graphics disclosure and investigate the potential determinants of voluntary graphics disclosure. This study used multiple regression analysis to examine the determinants (performance, level of dependency, location, education background, and competency) of voluntary graphics disclosures. Research findings: The results indicate a low extent of voluntary graphics disclosure in the LKPD in Indonesia. The average voluntary graphics disclosure rate is 44.88%, demonstrating a lack of usage of voluntary graphics disclosure. The results also indicate that only performance has an insignificant effect on the extent of voluntary graphics disclosure. Practitioner/ Policy implication: The findings regarding voluntary graphics disclosure in LKPD should be of concern to regulatory authorities and standard setters in Indonesia. Research limitation: This study focuses on measuring the extent and the determinants of voluntary graphics disclosure practices among 197 local governments in Indonesia. Hence, the sample of this study is limited to the local governments employing graphics in providing information in their financial statements for the year 2015.

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Determinan yang Mempengaruhi Pengungkapan Laporan Keuangan Pemerintah Daerah

Cited by 14 publications

References 0 publications

Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017

Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017

Human Capital Disclosure Practices: Do Performance and Budget Controlling Matter? (Evidence from Indonesian Local Governments)

The practice and determining factors of voluntary graphics disclosure in Local Government Financial Statements in Indonesia

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