PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA: SUATU TINJAUAN EMPIRIS

Rianti Kusuma, Khoirul Aswar, Ermawati Ermawati

Abstract


This research aims to examine the level of mandatory disclosure in local government financial reports with influencing factors, namely legislatif size, local government budget expenditure, audit finding, and local government size. The population in this study is all local government financial reports in Indonesia. Sampling consisted of 111 local governments in the island of Java based on the purposive sampling method with the criteria for financial statements that have been audited by the Financial Audit Board in 2019. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS Version 25 program. The results of this study indicate that legislatif size has an effect significant positive on the disclosure of financial statements. Local government budget expenditure, audit finding, and local government size have no effect on disclosure of financial statements.


Keywords


Legislatif Size; Local Government Budget Expenditure; Audit Finding; Financial Statements Disclosure

Full Text:

PDF

References


Abu bakar, N. B. (2001). Disclosure of accountability information in public sector annual report : The case of malaysian federal statutory bodies (Unpulished doctoral dissetation). University of Malaya, Kuala Lumpur, Malaysia.

Ali, M. J., Ahmed, K., & Henry, D. (2004). Disclosure compliance with national accounting standards by listed companies in south asia. Accounting & Business Research, 34(3), 183–199. https://doi.org/10.1080/00014788.2004.9729963

Amaliah, E. F., & Haryanto. (2019). Analisis faktor-faktor yang memengaruhi tingkat pengungkapan laporan keuangan pemerintah daerah kabupaten/kota di provinsi jawa tengah tahun 2015-2017. Diponegoro Journal of Accounting, 8(2), 1–13.

Andriani, M., Santi, E., & Mustika, R. (2019). Faktor-faktor yang mempengaruhi tingkat pengungkapan laporan keuangan pemerintah daerah pada kabupaten/kota provinsi sumatera barat tahun anggaran 2014-2016. Akuntansi & Manajemen, 14(1), 1–14.

Arifin, J. (2014). Isomorphic pressures influencing the level of mandatory disclosure within financial statements of indonesian local governments. November, School of Accounting 1-251.

Arifin, J. (2018). Potential factors to enhance the level of disclosure within financial statements of indonesian provincial governments. Jurnal Akuntansi & Keuangan, 20(2), 89–98. https://doi.org/10.9744/jak.20.2.89-98

Arifin, J. (2020). Disclosure of financial statements on the website: An empirical study in indonesian local governments. Review of Integrative Business & Economics Research, 9(2), 174–188. https://search.proquest.com/docview/2367740620?accountid=17242

Budiarto, D. S., & Indarti, L. (2019). Apakah karakteristik pemerintah daerah berpengaruh pada pengungkapan laporan keuangan pemerintah daerah? riset pada kabupaten di jawa tengah. Jurnal Akuntansi Bisnis, 12(1), 19–31. https://doi.org/10.30813/jab.v12i1.1549

DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Association, 48(2), 147–160. https://doi.org/10.1016/S0742-3322(00)17011-1

Fuadi, M. Z., & Asmara, J. A. (2020). Pengaruh ukuran pemerintah daerah, kemandirian daerah, penerimaan dari pemerintah pusat, ukuran legislatif, dan temuan audit terhadap tingkat pengungkapan laporan keuangan pemerintah daerah (studi kasus pada pemerintah daerah kabupaten/kota di aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 96–106.

Gibbins, M., Richardson, A., & Waterhouse, J. (1990). The management of corporate financial disclosure: Opportunism, ritualism, policies, and processes. Journal of Accounting Research, 28(1), 121–143.

Handayani, B. D., Rohman, A., Chariri, A., & Pamungkas, I. D. (2020). The dynamics of the political environment in the disclosure of local government financial statements: An insight from indonesia. International Journal of Innovation, Creativity & Change, 11(8), 94–109.

Hardiningsih, P., Januarti, I., Srimindarti, C., & Oktaviani, R. M. (2019). Does the characteristics of regional government and complexity affect on the disclosure regional financial statements? Jurnal Akuntansi & Auditing Indonesia, 23(2), 107–116.

Hendriyani, R., & Tahar, A. (2015). Analisis faktor-faktor yang memengaruhi tingkat pengungkapan laporan keuangan pemerintah provinsi di indonesia. Jurnal Bisnis & Ekonomi (JBE), 22(1), 25–33.

Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1177/0018726718812602

Laupe, S., Saleh, F. M., Ridwan, & Mattulada, A. (2018). Factors influencing the financial disclosure of local governments in indonesia. Academy of Accounting and Financial Studies Journal, 22(3), 1–9.

Marsella, C., & Aswar, K. (2019). An investigation of financial statement disclosure in local government financial statements. International Journal of Business & Economic Affairs (IJBEA), 4(6), 273–281. https://doi.org/10.24088/ijbea-2019-45005

Martani, D., & Lestari, A. (2010). Local government financial statement disclosure in Indonesia. Annual Meeting & Conference Asian Academic Accounting Association Thammasat.

Nor, W., Hudaya, M., & Novriyandana, R. (2019). Financial statements disclosure on Indonesian local government websites: A quest of its determinant (s). Asian Journal of Accounting Research, 4(1), 112–128. https://doi.org/10.1108/AJAR-06-2019-0043

Nurlianto, O., & Aswar, K. (2020). A Conceptual framework on the financial statement disclosure in Indonesia local government. Journal of Economics & Behavioral Studies, 12(3), 65–69.

Owusu-Ansah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. International Journal of Accounting, 33(5), 605–631. https://doi.org/10.1016/s0020-7063(98)90015-2

Purnama, H., & Alfina, P. (2019). Which ones are more important: Characteristics or complexities? a study of the disclosure in local government financial reports. Journal of Business & Information Systems, 1(2), 77–88. https://doi.org/10.36067/jbis.v1i2.24

Setyaningrum, D., & Syafitri, F. (2012). Analisis pengaruh karakteristik pemerintah daerah terhadap tingkat pengungkapan laporan keuangan. Jurnal Akuntansi & Keuangan Indonesia, 9(2), 154–170. https://doi.org/10.21002/jaki.2012.10


Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Konferensi Riset Nasional Manajemen Akuntansi dan Ekonomi

Diterbitkan oleh: 

Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Jl. RS Fatmawati No. 1, Pondok Labu, Jakarta Selatan, Indonesia 12450

Prosiding BIEMA is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.