Pengaruh Karakteristik Pemerintah Daerah dan Waktu Penyampaian Laporan Keuangan terhadap Opini Audit BPK

Rosadi, Samsul; Okfitasari, Antin

doi:10.29040/jap.v19i2.326

Cited by 4 publications

(9 citation statements)

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“…Beberapa penelitian mengenai pengaruh beberapa variabel terhadap opini audit yang diterima dari BPK sudah banyak dilakukan. Salah satu penelitian yaitu yang dilakukan oleh Rosadi & Okfitasari (2019) yang menganalisis pengaruh karakteristik pemerintah daerah dan waktu penyampaian laporan keuangan terhadap opini audit BPK. Hasil dari penelitian tersebut menunjukkan bahwa karakteristik pemerintah daerah yang dihitung menggunakan PAD memiliki pengaruh positif terhadap opini audit.…”

Section: Landasan Teori Penelitian Terdahulu Dan Pengembangan Hipotesisunclassified

“…Total PAD menunjukan apakah daerah tersebut memiliki banyaknya kekayaan atau penghasilan daerahnya. Semakin kaya suatu daerah maka akan semakin baik kualitas pengelolaan keuangan daerah tersebut, dimana pemerintah daerah mampu untuk merekrut tenaga ahli dan menyediakan fasilitas yang memadai dalam mengelola keuangan daerahnya (Rosadi & Okfitasari, 2019). Mustikarini & Fitriasari (2012) menemukan pengaruh positif signifikan PAD dengan tingkat pengungkapan laporan keuangan pemerintah.…”

Section: Landasan Teori Penelitian Terdahulu Dan Pengembangan Hipotesisunclassified

“…Semakin besar PAD pemerintah daerah maka semakin tinggi tingkat kualitas LKPD. Tingkat PAD yang dihasilkan oleh suatu daerah juga berdampak positif terhadap opini audit BPK (Rosadi & Okfitasari, 2019). Berdasarkan uraian di atas, maka hipotesis ketiga yang dapat dikembangkan adalah: H3: Pendapatan Asli Daerah (PAD) berpengaruh positif terhadap opini BPK.…”

Section: Landasan Teori Penelitian Terdahulu Dan Pengembangan Hipotesisunclassified

“…Pengukuran ini diadopsi dari beberapa penelitian terdahulu (Fachriyandana & Wibowo, 20 20;Pratiwi & Aryani, 2017;Rosadi & Okfitasari, 2019;Setyowati, Isthika, & Pratiwi, 2017).…”

Section: Metode Dan Dataunclassified

“…Karakteristik daerah berupa kekayaan yang dimiliki oleh daerah direpresentasikan dengan PAD. Penggunaan PAD sebagai ukuran kekayaan ataupun size dari suatu pemerintah daerah pernah dilakukan oleh peneliti terdahulu (Mustikarini & Fitriasari, 2012;Pratiwi & Aryani, 2017;Rosadi & Okfitasari, 2019). Dalam penelitian ini, penulis menggunakan realisasi PAD yang dibagi dengan total aset pemda.…”

Section: Metode Dan Dataunclassified

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Meneropong Determinan Opini LKPD Kabupaten/Kota Di Sumatera Utara

Maula

Wibowo

2022

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The financial reports of lower level governments in North Sumatra Province still require serious attention because there are several regions that have not yet obtained unqualified opinions. This study aims to analyze the factors that influence BPK's audit opinion on those financial statements. This research observes financial reports and reports on the results of BPK audits during the 2016-2018 period. The sample selection method was purposive sampling and obtained 31 districts / cities. The panel data analysis used in this research is the random-effect model. Based on the results of statistical tests, the number of audit findings is proven to have a negative impact on the quality of financial reports. Meanwhile, the level of financial statement disclosure and regional characteristics cannot explain the variation in audit opinion between regions.

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Section: Landasan Teori Penelitian Terdahulu Dan Pengembangan Hipotesisunclassified

“…Pengukuran ini diadopsi dari beberapa penelitian terdahulu (Fachriyandana & Wibowo, 20 20;Pratiwi & Aryani, 2017;Rosadi & Okfitasari, 2019;Setyowati, Isthika, & Pratiwi, 2017).…”

Section: Metode Dan Dataunclassified

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Meneropong Determinan Opini LKPD Kabupaten/Kota Di Sumatera Utara

Maula

Wibowo

2022

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Determinants of Audit Opinion on Financial Report of Regency/City Governments of South Sumatra Province

Faridah,

Oktarida,

Oktarini

et al. 2024

Advances in Social Science, Education and Humanities Research

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This studyiaims to determine the effect ofiaudit findings, previous year's auditiopinion, and size ofilocal government on auditiopinions in district/city government financial reports in the province of South Sumatra in the 2017-2021 period. The type of research used is quantitative research using secondary data obtained through the official website resmi www.bpk.go.id/ and requests for audit report data to the Indonesian Audit Board head office. The population in this study were all regencies/cities in South Sumatra Province, 17 regencies/cities with a total of 85 research samples. The sample was selected using the saturated sample method. The data analysis method is logistic regression analysis. The results of this study indicate that partially audit findings have a negative and significant effect on audit opinion. Meanwhile, previous year's audit opinion and the size of the local government did not have a partial significant effect on the audit opinion. Simultaneously audit findings, previous year's audit opinion and the size of the local government have had a positive and significant effect on audit opinion in the districts/cities of South Sumatra province.

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The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province)

Anggraini,

Kalangi,

Warongan

2024

CFABR

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The purpose of this research is to examine the relationship between the quality of financial statements and factors such as accounting information systems, internal control systems, and human resource competencies. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship, with leadership styles in local governments serving as moderating variables. Using a sample of 170 respondents in the year 2024, this study draws on primary sources to examine all the local governments in North Sulawesi Province. Multiple linear regression analysis is employed for the analysis. Accounting information systems, HR competencies, and internal control systems all positively affect financial report quality, according to multiple linear regression testing. Leadership styles moderate the effect of ICS on report quality. This means that competent human resources, an effective internal control system, and an accounting information system all contribute to higher-quality financial reports, and that a leadership style in local government that links a solid control system to strong financial reporting is also important. Accounting information systems and human resource capabilities are negatively impacted by leadership styles in local governments, according to this study. Leadership style has little effect on accounting information systems and human resource capabilities in terms of producing high-quality financial reports, according to the study's implications. There is no statistical evidence that a leader's style can influence the accuracy of financial reports, even while it moderates the accounting information system and HR competencies. Superior financial reporting is more likely to result from a management style that keeps the internal control system in check.

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Pengaruh Karakteristik Pemerintah Daerah dan Waktu Penyampaian Laporan Keuangan terhadap Opini Audit BPK

Cited by 4 publications

References 4 publications

Meneropong Determinan Opini LKPD Kabupaten/Kota Di Sumatera Utara

Meneropong Determinan Opini LKPD Kabupaten/Kota Di Sumatera Utara

Determinants of Audit Opinion on Financial Report of Regency/City Governments of South Sumatra Province

The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province)

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