Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah

Utami, Shafira Ramadhia; Sulardi, Sulardi

doi:10.20961/jab.v19i2.436

Cited by 10 publications

(17 citation statements)

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“…In addition, the results of the data processing on the audit finding variable showed a significance of 0.494, meaning that the audit findings did not significantly influence the level of disclosure of the provincial government financial statements in Indonesia. The results of this study are in line with studies conducted by [11] and [50] revealing that audit findings do not affect the disclosure of regional government financial statements. This implies that a high number of audit findings does not affect the level of disclosure of provincial government financial statements.…”

Section: Multiple Regression Analysissupporting

confidence: 90%

“…This finding was also supported by a study conducted by [3]. However, a different finding was shown by [50] who conducted a study to examine the level of disclosure in regional government financial statements. The results showed that regional wealth does not have a significant effect on the mandatory disclosure in regional government financial statements.…”

Section: Introductionsupporting

confidence: 68%

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

Arifin

2020

jak

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Using Stewardship theory, this study examines the factors that influence the level of mandatory disclosure within financial statements of provincial governments in Indonesia, including size of government, regional wealth, number of Regional Working Units (SKPD), administrative age of government and audit findings. By applying the purposive sampling method, this study uses a sample of financial statements from 27 provinces in Indonesia during 2016 to 2018, therefore the total sample is 81 financial statements. The findings reveal that there is a moderate level of compliance with key mandatory disclosures (61,33%). In addition, the regression analysis shows that from the five potential predictor variables, regional wealth is the only predictor that is significantly positive towards the level of mandatory disclosure within financial statements of Indonesian provincial governments. Given overall non-compliance rate of over 38% there is a clear need for the Indonesian government especially the Supreme Audit Board (BPK) to better enforce provincial government's compliance combined with important financial reforms and regulations.

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Section: Multiple Regression Analysissupporting

confidence: 90%

Section: Introductionsupporting

confidence: 68%

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

Arifin

2020

jak

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“…One of the elements needed in increasing the accountability of government financial management is the regional government auditor. This is also supported in the results of Neu, Everett, Rahaman and Martinez (2013), Sargiacomo, Ianni, D'Andreamatteo and Servalli (2015), and Perry and Christensen (2015), Inayatulloh and Siswantoro (2019), Utami and Sulardi (2019).…”

Section: Accountabilitysupporting

confidence: 63%

Regional Financial Performance, Audit Function, and Corruption Levels in Indonesia

Suhardjanto

Djuminah

Agustiningsih

2020

JAB

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This study aims to examine the effect of financial performance on the level of corruption of the provincial government in Indonesia is moderated by audit findings. This research is motivated by Indonesia's efforts to fight corruption as an extraordinary crime. The development of corrupt practices has also increased since the implementation of the decentralization program. The phenomenon of increasing the level of regional corruption since the implementation of regional autonomy is the reason that observing the level of regional corruption is still necessary. This research was conducted in all 34 provincial governments in Indonesia, with an observation period of 2011-2015. The sample of this study was 156 sample data, obtained from financial data of 34 provinces for 5 years, and outlier data were 14 sample data. Analysis of the data in this study uses moderated regression analysis (MRA). The research concept was developed to predict the level of audit findings in moderating the effect of financial performance on the level of corruption in Indonesia. Test results in this study indicate that the audit findings moderate the effect of the ratio of operating expenses and the ratio of capital expenditure to the level of corruption. While other results indicate that the audit findings do not moderate the effect of the level of independence of a region on the level of corruption.

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“…Opini audit adalah pernyataan terkait simpulan pemeriksa kewajaran suatu informasi atau asersi yang dinyatakan pada laporan keuangan (Utami & Sulardi, 2019). Opini audit menjadi indikator atas kebenaran isi laporan keuangan dan kecocokannya dengan aturan yang berlaku.…”

Section: Pendahuluanunclassified

Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

Chairunnisa

Pahala²,

Nasution³

2022

E-Jurnal Akuntansi

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This study examines the influence of profitability, leverage, firm size, and audit opini on earnings management, in mining sector companies listed on the Indonesia Stock Exchange for the period of 2019-2021. The sampling technique that used in this research is purposive sampling method, and obtained 23 mining companies selected with a total 69 data. Data analysis technique used multiple linear regression with SPSS version 25 program. The results show that profitability and firm size has a significant positive effect with earnings management, while leverage and audit opinion has an insignificant effect with earnings management. Further research can use other variables or by changing the proxies used in this study and by adding more sectors and years of research, so the scope of research data becomes wider. Keywords: Earnings Management; Profitability; Leverage; Firm Size; Audit Opinion

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Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah

Cited by 10 publications

References 0 publications

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

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

Regional Financial Performance, Audit Function, and Corruption Levels in Indonesia

Profitabilitas, Leverage, Ukuran Perusahaan, Opini Audit dan Manajemen Laba

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