Domination of Regional Wealth as a Determining Factor of Financial Statement Disclosure

Arifin, Johan

doi:10.9744/jak.22.2.91-104

Cited by 4 publications

(6 citation statements)

References 53 publications

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“…It indicates that SKPD affects the local government financial statements disclosure. This study confirms Lutfia et al, (2018) and Arifin (2020) that states in local governments with a small number of SKPD, the complexity decreases, which leads to better disclosure. The principle of quantity takes precedence over quantity, explaining that the smaller number of SKPD, the government's affairs will be better able to be regulated effectively, affecting the quality of information.…”

Section: Resultssupporting

confidence: 90%

Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia

Sari

Novitasari

2022

LOGOS

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In Indonesia, local government accountability is a reflection of its performance that can be seen from the disclosure of local government financial statements in accordance with Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards. Based on the reference and the previous study, the level of adequacy of financial statement disclosure is influenced by several factors: audit findings, legislative size, local government budget expenditure, intergovernmental revenue, and the number of local governments’ agencies. This study analyzes the effect of those factors on the disclosure of local government financial statements in Central Java Provence, Indonesia from 2017 to 2019. This is a quantitative study with secondary data types obtained from Local Government Financial Report Examination Results (LHP LKPD) districts/cities in Central Java Province in 2017 – 2019. The sample consists of 75 local government financial statement disclosure from 34 districts or cities obtained through purposive sampling methods. The analysis method uses multiple linear regression. The result shows audit findings and local government budget expenditure affect the disclosure of local government financial statements. Meanwhile, the legislative size, intergovernmental revenue and number of local governments agencies do not affect the local government financial statements disclosure. This research can be used as an evaluation for local governments in increasing transparency and accountability in their financial management by applicable laws and regulations. This study has limitations that do not describe the overall level of disclosure of local government financial statements, in future research, it is expected to use a longer period and expand the research area.

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Section: Resultssupporting

confidence: 90%

Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia

Sari

Novitasari

2022

LOGOS

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“…Namun, tema utama dari penelitian ini adalah bahwa banyak dari aturan ini tidak diikuti oleh pemerintah daerah Indonesia. Untuk menguji sejauh mana kepatuhan wajib terhadap Standar Akuntansi Pemerintahan Indonesia, penelitian ini berfokus terhadap pengungkapan wajib (mandatory disclosure) berdasarkan PSAP.04 Catatan atas Laporan Keuangan (CaLK), yang diadaptasi dari PP No.71 tahun 2010 seperti yang dilakukan oleh Putri (2019) dan Arifin (2020).…”

Section: Hasil Dan Pembahasan Tingkat Pengungkapan Laporan Keuangan P...unclassified

Analisis Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Sumatera

Luthfi

Sari

2023

JEA

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The purpose of this study was to determine the level of financial reporting disclosure of provincial/district/city governments in Sumatra in 2020. The study population was 164 local government financial reports. The sampling technique used is a saturated sampling technique, namely a sampling technique that uses all members of the population as a sample. The data used is secondary data in the form of data and information on financial statements of provincial/district and city governments in Sumatra. This study uses 7 disclosure indicators, with a total of 302 mandatory disclosures. The results show that the level of disclosure in the financial statements of provincial/district and city governments in Sumatra is still low. The average level of disclosure is 54.47%. In future research, it is expected to conduct interviews and observations to identify the factors that cause high and low disclosures in local government financial statements.

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“…Previous studies have used total assets as a measure of organizational size (Jauhari & Dewata, 2019). However, the use of total assets as a measure of organizational size is more common in a private setting (Agustina & Setyaningrum, 2020;Arifin, 2020). However, various measures of size have been employed in a public setting.…”

Section: Size and Quality Of Financial Statementmentioning

confidence: 99%

Effects of Internal Control Weaknesses, Financial Independence and Size on Quality of Financial Statements in the Tanzanian Local Government Authorities

Al-Beity

2022

BMR

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This study examines the relationship between internal control weaknesses (ICWs), independence, and size on the quality of financial statements of local government authorities (LGAs) in Tanzania. The analysis is based on data from a large sample of LGAs’ financial statements for four years from FY 2010/11 to FY 2013/14. The study employed logistic regression to examine whether ICWs (fraud prevention plan, risk management, accounting system, and IT controls), financial independence, and size of LGAs determine financial statement errors/restatements in the LGAs. The study shows that large and financially dependent LGAs with accounting system ICWs are more likely to have lower financial statement quality. However, other ICWs (IT controls, fraud prevention, and risk management) results were insignificant. These results may be attributed to the level of compliance and implementation of the parent ministry’s directives among LGAs. Therefore, practitioners and policymakers should ensure that LGAs not only adopt directives/policies but also fully comply and implement with their requirements as well as build financial management capacity to increase LGAs’ financial independence.

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Domination of Regional Wealth as a Determining Factor of Financial Statement Disclosure

Cited by 4 publications

References 53 publications

Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia

Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia

Analisis Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Sumatera

Effects of Internal Control Weaknesses, Financial Independence and Size on Quality of Financial Statements in the Tanzanian Local Government Authorities

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