Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?

Hardiningsih, Pancawati; Januarti, Indira; Srimindarti, Ceacilia; Oktaviani, Rachmawati Meita

doi:10.20885/jaai.vol23.iss2.art5

Cited by 16 publications

(25 citation statements)

References 8 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Therefore, it can be concluded that there was no significant effect of the number of SKPD on the level of disclosure of the provincial government financial statements in Indonesia. The results of this study are in line with a research conducted by [24] who also mentioned that the number of regional working units does not influence the level of disclosure of regional government financial statements. This is likely because some of the financial management and administration in the SKPDs are still not fully in accordance with the applicable regulations.…”

Section: Multiple Regression Analysissupporting

confidence: 90%

“…A study conducted by [3] found that regional wealth has a positive effect on the level of disclosure in provincial government financial statements. The same opinion was mentioned in a research conducted by [24] who also found that regional wealth has a positive and significant effect on the level of disclosure in regional government financial statements. Based on these explanations, the second hypothesis of this study is: H₂: Regional wealth has a positive effect on the level of disclosure in provincial government financial statements.…”

Section: Effect Of Regional Wealth On Level Of Disclosure In Provincial Government Financial Statementssupporting

confidence: 65%

“…Regional wealth describes the level of prosperity of a region. Regional wealth is proxied by PAD, which is one of the regional revenues sourced from its own region, reflecting the level of independence of the region [24]. According to Law No.…”

Section: Regional Wealthmentioning

confidence: 99%

“…In addition, assets can also indicate or describe the economic resources that are under the control or owned by the government as a result of past events and that are expected to be the source of future economic benefits. The measurement of the size of government referred to a research conducted by [24] where the calculation of total asset data is transformed into natural logarithms because the unit of total assets can reach billions or trillions of rupiah, while other variables only have relatively small units. Thus, total assets are transformed into natural logarithms so as to avoid problematic econometric data processing results which can be interpreted.…”

Section: Independent Variablesmentioning

confidence: 99%

“…Another variable which is usually used yet debatable is the number of Regional Working Units. A research conducted by [24] showed that the number of SKPD has a significant effect on the level of disclosure in the Regency/Municipal Government Financial Statements in Central Java Province for the period 2010-2012. In contrast, a research conducted by [44] revealed that the number of SKPD does not significantly influence the level of disclosure in local government financial statements.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

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

Arifin

2020

jak

View full text Add to dashboard Cite

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.

show abstract

Section: Multiple Regression Analysissupporting

confidence: 90%

Section: Effect Of Regional Wealth On Level Of Disclosure In Provincial Government Financial Statementssupporting

confidence: 65%

Section: Regional Wealthmentioning

confidence: 99%

Section: Independent Variablesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

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

Arifin

2020

jak

View full text Add to dashboard Cite

show abstract

Determination in village financial governance during the COVID-19 pandemic

Simanjuntak

Elisabeth

Purba

et al. 2023

JAA

View full text Add to dashboard Cite

The purpose of this research is to examine the relationship between accountability, transparency, and understanding of the village officials in village financial governance during the COVID-19 pandemic in villages around Biru-Biru District, Deli Serdang Regency. This quantitative research used primary data collected from a questionnaire survey in 17 villages in Biru-Biru District, Deli Serdang Regency, from January to March 2022. The samples consisted of the village chief, the secretary, and the head of finance. In total, the respondents were 51. The results of this research indicate that accountability and understanding of village officials have a positive and significant effect on the village’s financial management, but transparency has a negative effect on village financial governance. Therefore, a good understanding from the village officials will improve village financial management and fulfill the expectations of the central government to advance the economy of Indonesian rural communities, especially during the COVID-19 pandemic.AbstrakTujuan penelitian ini adalah untuk memeriksa hubungan antara akuntabilitas, transparansi, dan pemahaman pejabat desa dalam pengelolaan keuangan desa selama pandemi COVID-19 di desa-desa di sekitar Distrik Biru-Biru, Deli Serdang Regency. Penelitian kuantitatif ini menggunakan data primer yang dikumpulkan dari survei kuesioner di 17 desa di Distrik Biru-Biru, Deli Serdang Regency, dari Januari hingga Maret 2022. Sampel terdiri dari kepala desa, sekretaris, dan kepala keuangan. Total responden adalah 51. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan pemahaman pejabat desa memiliki efek positif dan signifikan pada manajemen keuangan desa, tetapi transparansi memiliki efek negatif pada pemerintahan keuangan desa. Oleh karena itu, pemahaman yang baik dari para pejabat desa akan meningkatkan manajemen keuangan desa dan memenuhi harapan pemerintah pusat untuk memajukan perekonomian masyarakat pedesaan Indonesia, terutama selama pandemi COVID-19.

show abstract

Timeliness of Local Government Financial Reporting: Evidence From Indonesia

Gunawan

Arifin

2023

JGPP

View full text Add to dashboard Cite

This research analyzed the determinant of timeliness of local government financial reporting on the financial statements of 508 local governments from 2015 to 2019 financial periods in Indonesia. With secondary data based on the total sampling method, this research used a panel data regression fixed effect model. This study found that financial control and local government revenues positively affected the timeliness of local government financial reporting, local government capital expenditures and the complexity of local governments. Each had an insignificant positive and negative effect on local government financial reporting timeliness. From this study, local governments must increase the capacity of financial supervisors, so the process of financial supervision of local governments can run well, from planning and implementation to reporting on LKPD.

show abstract

Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?

Cited by 16 publications

References 8 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

Determination in village financial governance during the COVID-19 pandemic

Timeliness of Local Government Financial Reporting: Evidence From Indonesia

Contact Info

Product

Resources

About