Faktor-Faktor yang Mempengaruhi Internet Financial Reporting Pemerintah Daerah dan Implikasinya terhadap Akuntabilitas Laporan Keuangan Daerah

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, belanja daerah, jumlah anggota legislatif, dan jumlah penduduk terhadap pemerintah daerah; dan pengaruh pemerintah daerah terhadap akuntabilitas laporan keuangan daerah. Data penelitian ini terdiri dari 96 observasi dari 32 pemerintah provinsi di Indonesia selama tahun 2012-2014. Teknik analisis yang digunakan adalah regresi logistik dan regresi logistik ordinal. Hasil penelitian ini menunjukkan bahwa pengeluaran daerah berpengaruh terhadap pemerintah daerah, sedangkan pendapatan daerah, jumlah anggota legislatif, dan populasi tidak berpengaruh terhadap pemerintah daerah. Terlebih lagi, pemerintah daerah tidak berpengaruh terhadap laporan keuangan daerah.

The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

“…In this study, data of local expenditure was retrieved from local government financial reports, namely the Budget Realization Report of 2017. Local expenditure was calculated from the total of local expenditure by transforming the total local expenditure of the local government into the form of a natural logarithm form (Alhajjriana et al 2017). Local wealth level was calculated using Local Own-Source Revenue.…”

“…Local Expenditure: The criteria of local expenditure can be detailed in economic characteristics and function characteristics, which are: subsidies, grants, and social aid, all of which has an individual role in its function as a local government project regarding the construction of residences and public facilities, the wide reach of tourism in each region, religious facilities, education, as well as social protection (Pradana, Sudrajat, & Amah, 2019). According to Alhajjriana, Nor, and Wijaya (2017), there are types of local expenditures, such as direct and indirect expenditure, as well as expenditures for mandatory government affairs and voluntary affairs with the same objective, which is to upgrade the people's quality of life, provide better services to the people, as well as providing proper facilities to the public.…”

Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Wonosobo

“…Dalam rangka menjaga kualitas dan kredibilitas sebuah laporan keuangan, maka kegiatan analisis ini membutuhkan teknik atau cara tertentu yang tepat supaya kegiatan analisis ini dapat berguna bagi para pemangku kebijakan dan pengambil keputusan (Alhajjriana et al, 2017;Ningtyas & Widyawati, 2015). Ada beberapa teknik analisis untuk menganalisis laporan keuangan, yaitu diantaranya analisis varians, analisis rasio, analisis pertumbuhan, analisis regresi, dan analisis prediksi.…”

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

“…Furthermore, the administrative age of an organization can be defined in terms of how long the organization has lasted since it was founded [4]. In this study, the administrative age of the government was the year when a regional government was established based on the laws of the establishment of the region.…”