Penerimaan Dari Pemerintah Pusat, Ukuran Legislatif, Dan Temuan Audit Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Aceh)

Fuadi, M. Zahrul; Asmara, Jhon Andra

doi:10.24815/jimeka.v5i1.15471

Cited by 2 publications

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“…The intergovernmental revenue aims to observe the performance of local governments to the central government. Consequently, the central government has requested more presentations to monitor local governments' performance in using these funds in order for local governments to increase their financial transparency (Fuadi & Asmara, 2020). According Gusnaini et al, (2020) and Anggara & Cheisviyanny (2020) intergovernmental income substantially impacts the publication of local government financial accounts.…”

Section: Introductionmentioning

confidence: 99%

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

Sari

Novitasari

2022

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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: Introductionmentioning

confidence: 99%

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

Sari

Novitasari

2022

LOGOS

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Factors influencing financial statement disclosure: Empirical evidence from Indonesia

Hariyani

Aswar

Wiguna

et al. 2022

Investment Management and Financial Innovations

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Identifying the characteristics of Indonesian local governments that disclose financial statements looks relevant in order to find out the reasons for local governments in making policies to disclose financial statements. This study aims to examine whether financial condition, financial independence and political competition have an effect on the disclosure of financial statements in local governments, particularly districts/cities in Sumatra, Indonesia. A sample of 151 districts and cities on the Indonesian island of Sumatra were used in this quantitative analysis. The use of cluster sampling due to the implementation of accrual accounting based on the government regulation No. 71 of 2010 is applied in all districts/cities in Sumatra and has the same characteristics. The data analysis technique used in this study is a multiple linear regression with the SPSS test tool. The results reveal that factors influencing the financial statements disclosure is influenced by financial conditions (β = 0.095; p &lt; 0.05), financial independence (β = 0.069; p &lt; 0.05), and political competition (β = 0.038; p &lt; 0.05). Overall, the results show a strong conclusion regarding the factors that affect the financial statements of the Indonesian government. The findings of this investigation can be a useful consideration for local governments in improving the quality of their external communications and improving public governance.

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Penerimaan Dari Pemerintah Pusat, Ukuran Legislatif, Dan Temuan Audit Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Aceh)

Cited by 2 publications

References 0 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

Factors influencing financial statement disclosure: Empirical evidence from Indonesia

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