Analysis of Local Government Financial Information Quality Based on Internal and External Factors

Authors

  • I Gusti Ayu Purnamawati Economics and Accounting Department, Faculty of Economics, Universitas Pendidikan Ganesha
  • Saarce Elsye Hatane Accounting Department, Faculty of Economics and Business, Petra Christian University

DOI:

https://doi.org/10.26740/jaj.v11n2.p66-81

Keywords:

Financial Reports Quality, Internal Audit, Local Government,

Abstract

Abstract

 

This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance.

References

Agustiningsih, S. W., Murni, S., & Putri, G. A. (2017). Audit Findings, Local Government Characteristics, and Local Government Financial Statement Disclosure. Review of Integrative Business and Economics Research, 6(3), 179187. Retrieved from http://buscompress.com/uploads/3/4/9/8/34980536/riber_6-3_a17-121_179-187.pdf

Anggriawan, F. T., & Yudianto, I. (2018). Factors Affecting Information Quality of Local Government Financial Statement. Journal of Accounting Auditing and Business, 1(1), 3042. Retrieved from http://jurnal.unpad.ac.id/jaab

Astuti, M. T. (2008). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Individu (Penelitian Pada SKPD di Lingkungan Pemerintah Kota Malang). Universitas Brawijaya.

Charolina, O., & Abdullah, H. (2013). Pengaruh Implementasi Pengelolaan Keuangan Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Komisi Pemilihan Umum. Jurnal Fainess, 3(3), 8294.

Diani, D. I. (2014). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kota Pariaman). Artikel Ilmiah Mahasiwa, 123.

Edy, S. (2009). Manajemen Sumber Daya Manusia (pertama, c). Jakarta: Kencana.

Fitriana, & Wahyudin, A. (2017). Factors Influencing The Quality of Financial Reporting on Local Government of Purbalingga. Accounting Analysis Journal, 6(1), 2738. Retrieved from https://journal.unnes.ac.id/sju/index.php/aaj/article/view/18597/9966

Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19 (5th ed.). Semarang: Badan Penerbitan Universitas Diponegoro.

Huang, C.-Y., Shen, Y.-C., Chiang, I.-P., & Lin, C.-S. (2007). Concentration of Web users Online Information Behaviour. Information Research, 12(4), Paper 324. Retrieved from http://informationr.net/ir/12-4/paper324.html

Muda, I., Harahap, A. H., Erlina, Ginting, S., Maksum, A., & Abubakar, E. (2018). Factors of quality of financial report of local government in Indonesia. In IOP Conf. Series: Earth and Environmental Science (pp. 16). IOP Publishing Ltd.

Praditasari, P., & Asrori. (2018). The Factors That Affect Fraudulent Financial Statements of the Local Government. Accounting Analysis Journal, 7(2), 7986. Retrieved from https://journal.unnes.ac.id/sju/index.php/aaj/article/view/21181/12952

Ratifah, If., & Ridwan, M. (2012). Komitmen Organisasi Memoderasi Pengaruh Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan. Trikonomika, 11(1), 2939. Retrieved from http://digilib.mercubuana.ac.id/manager/t!@file_artikel_abstrak/Isi_Artikel_784728086542.pdf

Sagara, Y. (2015). The Effect of Implementation Accounting Information System and Competence of Human Resources on the Quality of Financial Reporting. Research Journal of Finance and Accounting, 6(10), 111115.

Sari, L. N. (2014). Pengaruh Kapasitas Sumber Daya Manusia Dan Peran Auditor Internal Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Kerinci). Jurnal Akuntansi, 2(2), 120. Retrieved from http://ejournal.unp.ac.id/students/index.php/akt/article/view/1060/754

Sugiyono. (2014). Metode Penelitian Kuantitatif Kualitatif Dan R&D. Bandung: Alfabeta.

Suwardjono. (2011). Teori Akuntansi perekayasaan Pelaporan Keuangan (Edisi Keti). Yogyakarta: BPFE.

Tambingon, H. N., Yadiati, W., & Kewo, C. L. (2018). Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia. International Journal of Economics and Financial Issues, 8(2), 262268. Retrieved from https://www.econjournals.com/index.php/ijefi/article/view/6160/pdf

Yuliani, S., Nadirsyah, N., & Bakar, U. (2010). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Pemerintah Kota Banda Aceh). Journal of Accounting Research and Review, 3(2), 206220. Retrieved from http://jurnal.unsyiah.ac.id/TRA/article/view/340/325

Zainullah, Amin, Suharyanto, A., & Budio, S. (2012). Pengaruh Upah, Kemampuan dan Pengalaman Kerja Terhadap Kinerja Pekerja Pelaksanaan Bekisting pada Pekerjaan Beton. Jurnal Rekayasa Sipil, 6(2), 125129.

Downloads

Published

2020-10-14

How to Cite

Purnamawati, I. G. A., & Hatane, S. E. (2020). Analysis of Local Government Financial Information Quality Based on Internal and External Factors. AKRUAL: Jurnal Akuntansi, 11(2), 66–81. https://doi.org/10.26740/jaj.v11n2.p66-81

Issue

Vol. 11 No. 2 (2020): AKRUAL: Jurnal Akuntansi

Section

Articles

License

Copyright (c) 2020 AKRUAL: Jurnal Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

 

Abstract views: 861 , PDF Downloads: 546