Pengaruh E-Government, Kapabilitas Apip Dan Persentasi Penyelesaian Tindak Lanjut Terhadap Opini Audit Laporan Keuangan Pemerintah Daerah  Di Indonesia

Wulandari, Indriyani; Bandi, Bandi

doi:10.20961/jab.v15i2.184

Cited by 8 publications

(11 citation statements)

References 1 publication

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“…LGIA capability and LGFM quality. The findings of this study are in line with the conclusions of the research conducted by Wulandari & Bandi (2015), which concludes that…”

Section: Level Of Qualitysupporting

confidence: 90%

“…Previous studies only analyze relationship between LGIA capability and audit opinion partially, and their conclusions were not supporting each other. The study of Wulandari & Bandi (2015) concludes that LGIA capability does not have a significant effect on audit opinion on LGFS. On the other hand, study of the FDSA concludes that financial accountability, using audit opinion on LGFS as indicator, could be improved moderately by improving the level of LGIA capability (Pusat Penelitian dan Pengembangan Pengawasan (Puslitbangwas) BPKP, 2016).…”

Section: Improvement Ofmentioning

confidence: 88%

“…On the other hand, study of the FDSA concludes that financial accountability, using audit opinion on LGFS as indicator, could be improved moderately by improving the level of LGIA capability (Pusat Penelitian dan Pengembangan Pengawasan (Puslitbangwas) BPKP, 2016). Wulandari and Bandi (2015) conducted research on the effect of e-government, LGIA capability, and the percentage of follow-up completion of the audit opinion on LGFS in Indonesia using a quantitative approach. The analytical instrument they use is multiple regression with a total sample of 177 local government financial reports.…”

Section: Improvement Ofmentioning

confidence: 99%

“…Research by Wulandari and Bandi (2015) and Puslitbangwas BPKP (2016) resulted in conflicting conclusions on the relationship between LGIA capability and audit opinion on financial reports so that the relationship between LGIA capability level and financial management quality is unclear. The above research also has a fundamental weakness, namely the use of indicator of audit opinion that are too simple to measure the quality of LGFM.…”

Section: Improvement Ofmentioning

confidence: 99%

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Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments

Fajri

Ritonga

2020

JRAK

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The purpose of this study is to analyze whether there is relationship between level of local government internal auditor (LGIA) capability and local government financial management (LGFM) quality. Furthermore, this study also identifies factors affecting the presence or the absence of a significant relationship between LGIA capability and LGFM quality. This research uses in-depth interviews and focus group discussion to identify factors affecting the presence or the absence of relationship between LGIA capability and LGFM quality. The results show that there is no relationship between LGIA capability and LGFM quality. The absence of the relationship is caused by dominant role of Local Government Working Units (LGWU) in the process of financial management; improvement of LGIA capability is not followed by improvement on the roles and services provided by LGIA; and potential weakness in assessment process of LGIA capability by The Finance and Development Supervisory Agency. Findings of this study will assist both central and local governments to evaluate “what went wrong” with their Improvement of LGIA Capability Programs and assist central government to formulate a better policy on relationship and coordination among head of local government, LGWU, and LGIA.This research develops a new method to measure LGFM quality comprehensively. This study also fills gap in the literature exploring the relationship between LGIA capability and LGFM quality, which is still rare at present.

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“…LGIA capability and LGFM quality. The findings of this study are in line with the conclusions of the research conducted by Wulandari & Bandi (2015), which concludes that…”

Section: Level Of Qualitysupporting

confidence: 90%

Section: Improvement Ofmentioning

confidence: 88%

Section: Improvement Ofmentioning

confidence: 99%

Section: Improvement Ofmentioning

confidence: 99%

See 2 more Smart Citations

Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments

Fajri

Ritonga

2020

JRAK

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“…Penelitian ini berbanding lurus dengan Wulandari (2015), di mana kapabilitas APIP tidak memiliki pengaruh signifikan terhadap opini audit yang dihasilkan BPK-RI, di mana peran APIP akan maksimal dalam mendukung pencapaian tujuan organisasi apabila telah mencapai kriteria yang cukup tinggi dalam operasinya atau masih terdapat celah pada SPIP yang diterapkan oleh organisasi. Financial Service Authority (2013) mencetuskan lahirnya model ThreeiiLines ofiiDefense dalam penerapanimanajemen risiko organisasi dan menempatkan unit audit internal pada posisi terakhir dalam perlindungan organisasi.…”

Section: Audit Internal Dan Opini Audit Lkpdunclassified

Kesejahteraan Masyarakat, Faktor Politik, Dan Manajemen Risiko Organisasi Terhadap Opini Audit Laporan Keuangan Pemerintah Daerah

Darmawan

Slamet

2021

j. ilm. akunt.

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Abstrak: Penelitian ini bertujuan untuk meneliti seberapa besar pengaruh kesejahteraan masyarakat, faktor politik, dan manajemen risiko organisasi terhadap pertanggungjawaban keuangan daerah yang diwakilkan oleh opini audit. Populasi penelitian ini adalah seluruh pemerintah daerah yang ada di Indonesia sebanyak 542 pemerintah daerah. Sampel penelitian dipilih menggunakan metode purposive sampling dan diperoleh 435 pemerintah daerah. Data penelitian berupa data sekunder yang diperoleh melalui lembaga-lembaga terkait pada periode tahun 2017—2019. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa kesejahteraan masyarakat dan sistem pengendalian internal memiliki pengaruh positif terhadap opini audit laporan keuangan Pemerintah Daerah, sedangkan faktor politik, berupa jangka waktu terhadap pemilu dan politik dinasti, dan audit internal tidak memiliki pengaruh signifikan terhadap opini audit laporan keuangan Pemerintah Daerah. Berdasarkan hasil penelitian ini, pemerintah daerah pada periode selanjutnya untuk melakukan evaluasi yang akurat terhadap faktor yang perlu diprioritaskan dalam mendorong pertanggungjawaban kinerja dan keuangannya dengan meningkatkan kesejahteraan masyarakat dan sistem pengendalian internal. Abstract: This study aims to examine how much influence public welfare, political factors, and organizational risk management have on local financial accountability represented by audit opinion. The population of this study is all local governments in Indonesia as many as 542 local governments. This study use purposive sampling method and obtained 435 local governments. Research data in the form of secondary data obtained through related institutions in the period 2017-2019. Data analysis using multiple linear regression method. The results showed that public welfare and the internal control system had a positive influence on the audit opinion of the local government's financial statements, while political factors, in the form of a period of time on elections and dynastic politics, and internal audit did not have a significant effect on the audit opinion of the local government's financial statements. Based on the results of this research, the local government in the next period to conduct an accurate evaluation of the factors that need to be prioritized in encouraging performance and financial accountability by improving the welfare of the community and the internal control system.

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The Models of Improving the Quality of Government Financial Reporting

Suprianto

Rusdi

Ahmad

2023

Lecture Notes on Data Engineering and Communications Technologies

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Pengaruh E-Government, Kapabilitas Apip Dan Persentasi Penyelesaian Tindak Lanjut Terhadap Opini Audit Laporan Keuangan Pemerintah Daerah Di Indonesia

Cited by 8 publications

References 1 publication

Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments

Analyzing Relationship Between Internal Auditor Capability and Financial Management Quality: A Study at Indonesia Local Governments

Kesejahteraan Masyarakat, Faktor Politik, Dan Manajemen Risiko Organisasi Terhadap Opini Audit Laporan Keuangan Pemerintah Daerah

The Models of Improving the Quality of Government Financial Reporting

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