Determinan Transparansi Pelaporan Keuangan Pemerintah Daerah Provinsi Di Indonesia

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh realisasi penerimaan pajak, leverage, kualitas laporan keuangan, kekayaan daerah, kompetisi politik, kekuatan partai politik, dan lama jabatan kepala daerah terhadap transparansi pelaporan keuangan daerah. Populasi dalam penelitian ini adalah seluruh pemprov di Indonesia yang berjumlah 34. Sampel dipilih dengan menggunakan metode sampel jenuh, sehingga menggunakan seluruh populasi sebagai sampel penelitian. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa realisasi penerimaan pajak, tingkat kekayaan daerah dan kompetisi politik berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Leverage, kualitas laporan keuangan, kekuatan partai politik dan lama jabatan kepala daerah tidak berpengaruh terhadap transparansi pelaporan keuangan. Simpulan dari penelitian ini yaitu realisasi penerimaan pajak, tingkat kekayaan daerah dan kompetisi politik dapat menentukan tingkat transparansi pelaporan keuangan yang dilakukan pemprov. sedangkan leverage, kualitas laporan keuangan, kekuatan partai politik dan lama jabatan kepala daerah tidak dapat mempengaruhi tindakan transparansi pelaporan keuangan daerah.

The Effect of Political Competition, Financial Independence, Expenditure and Government Complexity on Internet Financial Report

“…explains that public organizations in this case government institutions in order to continue to operate, an organization must act within the limits of behavior or norms that are acceptable to the community around its environment. This study builds on previous research [3] which revealed that political competition and financial independence effect information disclosure on local government websites. This study will revisit political competitiveness and financial independence, as well as regional expenditure and government complexity.…”

“…To account for local government performance, entities with considerable political competitiveness will be required to publish regional financial statistics on the official local government website. Studies by [4], [5], [6], and [3] suggest that political competition influences financial reporting transparency. In order to be held accountable for their actions, governments must provide financial information to the public.…”

“…This study will revisit political competitiveness and financial independence, as well as regional expenditure and government complexity. According to [4], [5], [6] and [3], political competition improves financial reporting reliability. Political competition is a competition that aims to gain power in controlling the government and allocating available resources to meet the interests of the public and political interests [6].…”

“…In addition to political factors, disclosure of financial information also depends on regional finances. According to [8], [9], and [3], regional wealth that demonstrates financial independence has a beneficial impact on financial disclosure. Local governments can fund their own operations, development, and public services if they are financially independent [16].…”

“…Local governments can fund their own operations, development, and public services if they are financially independent [16]. Laswad et al (2005 in [3]) explained that regions with large wealth will increase competition for a public office which has an impact on the current ruling local government will be encouraged to show the public about the fulfillment of their previous political promises during the election through openly presenting information about its good performance to the public. Regarding financial factors, this study will add regional expenditures as a proxy for financial factors that affect the disclosure of financial information.…”