Kualitas Laporan Keuangan Pemerintah Daerah Di Indonesia : Literature Review

Abstract

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi Terhadap Kualitas Laporan Keuangan Desa Pada Pemerintahan Desa Di Kecamatan Klari Kabupaten Karawang

“…Untuk menjalankan tata kelola, masyarakat harus mempraktikkan pengelolaan keuangan yang terbuka, bertanggung jawab, efisien, dan inklusif (Hasliani dan Yusuf 2021). Komunikasi yang baik menciptakan suasana keterbukaan, kejelasan, keringkasan dan efisiensi dengan pemangku kepentingan untuk membantu pelaksanaan operasi masa depan yang efektif (Herindraningrum and Yuhertiana 2021).…”

Pengaruh Akuntabilitas, Transparansi, Pemahaman Akuntansi Dan Kompetensi SDM Sebagai Variabel Moderasi Terhadap Kualitas Laporan Keuangan Pada Pondok Pesantren an-Nuriyah Jember

“…Laporan keuangan harus dibuat sesuai dengan standar akuntansi agar dapat dibandingkan dengan laporan keuangan periode sebelumnya dan dengan entitas lain. Kualitas laporan keuangan dilihat dari sejauh mana informasi secara konsisten dapat memenuhi persyaratan dan harapan seluruh pihak yang membutuhkan informasi tersebut untuk melakukan proses mereka (Surastiani & Handayani, 2015). Adapun tujuan laporan keuangan secara spesifik adalah sebagai berikut:…”

Determinants of the Quality of Financial Reports

“…In general, the quality of government financial reports is a qualitative characteristic of the accounting process, where accountability and transparency influence each other. The higher the quality of government financial reporting, the higher the accountability and transparency, and vice versa (Herindraningrum and Yuhertiana, 2021). Increased transparency and quality of financial information is the way governing bodies show public accountability of the entity, with positive consequences for the image of the entity.…”