Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016

Andriani, Meri; Santi, Elfitri; Mustika, Rasyidah

doi:10.30630/jam.v14i1.81

Cited by 3 publications

(7 citation statements)

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“…It is summarized that the population has a significant effect on the level of disclosure of local government financial statements. This study is in line with [11], [25], and [4]. This study is in accordance with agency theory, where the higher the number of the population, the more complex the local government will be.…”

Section: B Resultssupporting

confidence: 90%

The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure

Gusnaini¹,

Andesto²,

Ermawati³

2020

EJBMR

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This study intends to discover the disclosure level of local government financial statements regarding the local government size, legislative size, population, and intergovernmental revenue. This study uses the Regency / City Regional Government in East Java Province in 2016-2018. Census sampling method which is 114 samples in the District / City Government in East Java Province is applied. The hypothesis testing in this study is multiple linear regression with SPSS. The results of this study are that the size of the regional government and the size of the legislature have no effect on the financial statements; the population has a significant effect on the financial statements, and the intergovernmental revenue has a significant effect on the financial statements of the local government. This study contributes to providing suggestions to improve the quality of local government financial reports.

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Section: B Resultssupporting

confidence: 90%

The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure

Gusnaini¹,

Andesto²,

Ermawati³

2020

EJBMR

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“…The conclusion obtained is the rejection of hypothesis H1. These results are in line with the research of Khasanah & Rahardjo (2014), Amaliah & Haryanto (2019), Hendriyani & Tahar (2015), Andriani, Santi, & Mustika (2019), which concludes that there is no relationship between PAD and disclosure in LGFR. In the theory of stewardship, the government as a steward is responsible for the entry of funds from the community as the principal so that to create accountability and transparency of the overall funds and the management of funds entrusted by the community to the government, the complete disclosure of reports regarding the management of these funds is provided.…”

Section: Discussionsupporting

confidence: 90%

“…In addition, Setyaningrum and Syafitri (2012) state that a negative and significant relationship can occur because the central government is still lacking in providing control over the use of balancing funds which causes local governments not to be encouraged to increase disclosure in LGFR (the Republic of Indonesia, 2004). However, this result is different from Hilmi & Martani (2012), Khasanah & Rahardjo (2014), Girsang & Yuyetta (2015), Andriani, Santi, & Mustika (2019) shows an insignificant and negative effect of regional dependence on LGFR disclosures and research by Amaliah and Haryanto (2019) which offers a positive and significant impact of regional support on increasing exposure by local governments on LGFR.…”

Section: Discussioncontrasting

confidence: 72%

Characteristics and disclosure of local government financial statements

Haryanto

Novika

Kawedar

et al. 2023

JAA

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This study aims to examine the effect of local government characteristics on district/city Regional Government Financial Statements (LKPD) disclosures. Examination of the Characteristics of the Local Government will provide a better understanding of the disclosure of district/city Regional Government Financial Statements (LKPD). This study's independent variable consists of own-source revenue, level of dependence, total asset, capital expenditures, total population, and employee spending findings. The dependent variable is LGFR disclosure. The samples in this study are local governments with a 5-year observation period from 2016-2020. The examples were selected using the purposive sampling technique and acquired 175 pieces, which the district/city government compiled in Central Java Province and through the BPK examination process. The analytical method in this study is multiple regression analysis. The research results show that the level of dependence, total assets, capital expenditures, total population, and employee spending significantly affect the LGFR disclosure. At the same time, own-source revenue has no significant effect on the LGFR disclosure. The findings on the PAD variable align with the fact that PAD information is optional to be the focus of reporting in LKPD.AbstrakPenelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah terhadap pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Pengujian atas karakteristik Pemerintah Daerah akan memberikan pemahaman yang lebih baik atas pengungkapan Laporan Keuangan Pemerintah Daerah. Variabel independen dalam penelitian ini terdiri dari sumber kekayaan asli daerah (PAD), ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai. Untuk variabel dependen yaitu pengungkapan LKPD. Penelitian ini menggunakan sampel pemerintah daerah kabupaten/kota dengan periode pengamatan tahun 2016-2020. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh data sebanyak 175 sampel yang disusun pemerintah daerah kabupaten/kota di Provinsi Jawa Tengah serta sudah melalui proses pemeriksaan BPK. Metode analisis pada penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa total aset berpengaruh secara signifikan dan positif terhadap pengungkapan LKPD. Ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai berpengaruh terhadap pengungkapan LKPD. Sedangkan, sumber kekayaan asli daerah (PAD) tidak berpengaruh signifikan terhadap pengungkapan LKPD. Hasil temuan atas variabel PAD ini sejalan dengan bahwa informasi PAD tidak menjadi fokus pelaporan dalam LKPD.

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“…Sehingga, dari sini dapat disimpulkan bahwa semakin besar TKPD kabupaten/kota, maka akan semakin besar pula tuntutan bagi Pemerintah Daerah untuk menyajikan pengungkapan TKPD tersebut di dalam LKPD secara jelas dan terperinci. Hasil dari penelitian ini juga selaras dengan penelitian sebelumnya yang dilakukan oleh (Andriani et al, 2019), Era Fatwa dan Haryanto ( 2019), (Anggara & Cheisviyanny, 2020), serta (Nur & Murwaningsari, 2020), dimana mereka menyatakan bawah Tingkat Ketergantungan Pemerintah Daerah (TKPD) memiliki pengaruh yang positif signifikan terhadap pengungkapan LKPD.…”

Section: Pengaruh Tingkat Ketergantungan Pemerintah Daerah (Tkpd) Ter...unclassified

“…Sehingga pengungkapan LKPD tidak dipengaruhi oleh seberapa besarnya Pendapatan Asli Daerah. Hasil ini sama seperti penelitian sebelumnya yang dilakukan oleh (Andriani et al, 2019).…”

Section: Pengaruh Pendapatan Asli Daerah (Pad) Terhadap Pengungkapanunclassified

Faktor-faktor yang berpengaruh terhadap tingkat pengungkapan laporan keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2018-2020

Setiawan

Maryono

2022

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The purpose of this research is to analyze how the influence of Local Government Size (UPD), Local Government Dependence Level (TKPD), and Regional Original Income (PAD) on LKPD Disclosure in districts/cities in Central Java during the 2018-2020 period. The population in this study were all LHP 35 districts/cities in Central Java Province during the period 2018-2020 which were obtained directly from BPK RI. There were a total of 105 samples obtained through the Census Sampling technique or taking the entire population to serve as research samples. This research uses the observation method to analyze information related to the data needed for research needs. Based on the results of the research that has been done, it is found that the size of the Regional Government (UPD) can have a significant positive effect, where the greater the UPD value, the greater the level of LKPD disclosure. Likewise with the Local Government Dependence Level (TKPD) which also has a significant positive effect, where the greater the value of the TKPD, the greater the disclosure of LKPD. However, Regional Original Income (PAD) has a negative and insignificant effect. So that the greater the PAD value, the lower the level of LKPD disclosure will be.

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Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016

Cited by 3 publications

References 0 publications

The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure

The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure

Characteristics and disclosure of local government financial statements

Faktor-faktor yang berpengaruh terhadap tingkat pengungkapan laporan keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2018-2020

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