Governance structures and accounting at large municipalities

Giroux, Gary; McLelland, Andrew J.

doi:10.1016/s0278-4254(03)00020-6

Cited by 99 publications

(104 citation statements)

References 14 publications

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“…In addition, municipal literature indicates that municipalities with larger populations disclose more accounting information, adding further evidence to the notion of citizen monitoring (Evans and Patton 1983;Giroux and McLelland 2003). Therefore, if citizens are aware of financial information, then municipal officials are wary of reporting information that provokes an unfavorable reaction from the citizenry.…”

Section: Hypothesesmentioning

confidence: 99%

“…Since city managers are driven by reputational concerns and not by political considerations, municipalities led by managers have stronger governance, which leads to better outcomes. For instance, prior research finds that manager-led municipalities have higher disclosure quality and better financial conditions (Evans and Patton 1983;Giroux and McLelland 2003). Thus, a municipality's governance form potentially influences its reporting incentives.…”

Section: Hypothesesmentioning

confidence: 99%

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The Use of Inter-Fund Transfers to Manage the “Bottom Line” in the Municipal Context

Felix

2014

Journal of Governmental &Amp; Nonprofit Accounting

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This study examines whether municipalities use inter-fund transfers to manage the general fund. Since the general fund is a municipality's largest fund, its financial position often reflects that of the whole municipality. Results indicate that transfers are used to manage the general fund toward zero. In particular, the tendency to use transfers to manage the general fund does not differ between general funds that had a positive and negative pre-managed change in fund balance, suggesting the incentive to report neither surplus nor deficit exists. Results also reveal that the practice of using transfers to manage the general fund toward zero is more substantial in municipalities with greater external oversight from citizens, creditors, state and federal granting agencies, and employees, as well as in municipalities with a strong-mayor form of government.

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Section: Hypothesesmentioning

confidence: 99%

Section: Hypothesesmentioning

confidence: 99%

The Use of Inter-Fund Transfers to Manage the “Bottom Line” in the Municipal Context

Felix

2014

Journal of Governmental &Amp; Nonprofit Accounting

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“…Upper echelon theory ini mulai dikembangkan setelah Hambrick dan Manson (1984) Karakteristik pemerintah daerah berhubungan dengan kualitas informasi yang dihasilkan oleh pemerintah daerah (Martani dan Liestiani, 2012). Karakteristik daerah sebagai variabel prediktor yang mempengaruhi pengungkapan pada laporan keuangan pemerintah (Zimmerman, 1977;Robbins dan Austin, 1986;Laswad dkk., 2005;Giroux dan McLelland, 2003). Patrick (2007) Karakteristik Kepala Daerah.…”

Section: Kajian Teoriunclassified

Pengaruh Karakteristik Pemerintah Daerah, Kepala Daerah, Tindak Lanjut Temuan Audit Terhadap Opini

Pratiwi

Aryani

2017

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This study aims to examine the influence of local government characteristics, executive characteristics, and follow up of audit findings toward audit opinion. This research was conducted at Indonesian local government. The method of sampling is purposive sampling producing 737 local government. Data source are local government financial statement (LKPD) in Indonesia from 2012 to 2013, and excecutive book profile. Then, the method of data analyze is logistic regression (binomial and ordinal).The results show that level of dependence, wealth, expenditure, follow up on audit findings and tenure are likely to influence audit opinion from two logistic regression; 2) goverment size are likely to influence audit opinion. In contrast, excecutive education is not likely influence audit opinion.Keywords: Local Government Characteristics, Executive Characteristics, Follow Up On Audit Findings, Audit Opinion.Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah daerah, kepala daerah, dan tindak lanjut hasil temuan audit terhadap opini audit. Penelitian ini dilakukan pada pemerintah daerah seluruh Indonesia dengan menggunakan sampel sebanyak 737 pemerintah daerah. Pengambilan sampel dengan metode purposive judgement sampling. Sumber data menggunakan LKPD tahun 2012 dan 2013, dan buku profil kepala daerah, sedangkan metode analisis data menggunakan regresi logistik yaitu binomial dan ordinal yang dibantu dengan software SPSS 17.0 For Windows. Hasil penelitian dari kedua uji tersebut menunjukkan bahwa: 1) variabel independen yang kemungkinan berpengaruh pada opini audit dengan mengunakan kedua uji di atas adalah tingkat ketergantungan, kekayaan, belanja, tindak lanjut, dan masa kerja kepala daerah; 2) ukuran pemerintah daerah signifikan pada uji binomial dan tingkat pendidikan signifikan dengan menggunakan uji ordinal.Kata kunci: karakteristik pemerintah daerah, karakteristik kepala daerah, tindak lanjut hasil temuan audit, opini audit PENDAHULUANPengelolaan keuangan negara yang tertib wajib dilakukan pemeriksaan oleh pihak yang independen. Hal tersebut dilaksanakan agar pengelolaan negara berjalan dengan efektif, ekonomis, transparan, dan bertanggungjawab. Pengelolaan keuangan yang dituangkan dalam laporan keuangan diperiksa oleh pihak eksternal dan indpenden. Laporan keuangan negara diperiksa oleh Badan Pemeriksa Keuangan (BPK) yang mandiri dan bebas. BPK akan menyusun laporan hasil pemeriksaan atas laporan keuangan setelah melakukan pemeriksaan. Laporan tersebut memuat opini. BPK mengeluarkan empat

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“…In addition, many studies have shown that the failure in accounting standards is caused by numerous problems in the implementation process (Christiaens & Rommel, 2008). Accordingly, several hypotheses have been formulated to determine the reasons for the level of compliance in the public sector (Evans & Patton, 1983;Ingram, 1984;Robins & Austin, 1986;Evans & Patton, 1987;Giroux, 1989;Dixon et al, 1991;Cheng, 1992;Allen & Sanders, 1994;Pina & Torres, 1996;Coy et al, 1994;Coy & Dixon, 2002;Christiaens, 1999;Weets & Jegers, 2000;Giroux & McLelland, 2003;Christiaens & Vanhee, 2003;Da Costa Carvalho, et al, 2007;Verbruggen, 2011). Although these studies' investigations have resulted in valuable insights and interesting hypotheses, little has been produced with respect to emerging-country characteristics.…”

Section: XXmentioning

confidence: 99%

Why do some municipalities apply accrual-based rules more than others? Evidence from Turkey

Ada¹,

Christiaens²

2017

E+M

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Governance structures and accounting at large municipalities

Cited by 99 publications

References 14 publications

The Use of Inter-Fund Transfers to Manage the “Bottom Line” in the Municipal Context

The Use of Inter-Fund Transfers to Manage the “Bottom Line” in the Municipal Context

Pengaruh Karakteristik Pemerintah Daerah, Kepala Daerah, Tindak Lanjut Temuan Audit Terhadap Opini

Why do some municipalities apply accrual-based rules more than others? Evidence from Turkey

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