TEMUAN AUDIT: DETERMINAN DAN HUBUNGANNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA

Masculine Muhammad Muqorobin

Abstract


The objective of this study is to find empirical evidence about the determinants and the relationship with the financial quality reporting of Local Government Financial Report in Indonesia on 2010th budged year. The Factors used in this study areLocal Government revenue, BPK audit opinion on the Financial Government Financial Report, and Local Government assets.
This study use480Local Government Finance Reportof 2010¬¬¬th budged year.Multiple regression analysis technique is used in analyzing the data. The results ofthis studyshowevidencethat thenumber ofBPK audit findingssignificantlyaffectedsignificantly andmoderately significantby2of the3variables of the study. These variablesareLocal Government revenue, BPK audit opinion on the Financial Government Financial Report and theothers isdoes notaffecttotalBPKaudit findingsonLocal Government Finance Report of 2010¬¬¬th budged year.

Keywords: BPK audit findings, local government financial report, Agency Theory, local government.

Full Text:

PDF

References


Cohen, J., Gaynor, L. M., & Wright, A. (2006). Auditor Communications with the Audit Committee and Board: Policy Recommendations and Opportunities for Future Research Jeffrey, (April).

Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44(1-2), 193–223.

Eisenhardt, M. K. (1989). Agency theory An Assesment and Review. Academy of Management Review.

Ge, W., & Mcvay, S. (2005). after the Sarbanes-Oxley Act, 19(3), 137–158.

Jensen, M. C., & Meckling, W. H. (n.d.). Theory of the Firm: Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm: Managerial Behavior , Agency Costs and Ownership Structure.

Johnson, L. E., & Elder, R. J. (2005). Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction and Audit Fees in Local Government Audit Market, 1271(970).

Johnson, L. E., Lowensohn, S., Reck, J. L., & Davies, S. P. (2012). J . Account . Public Policy Management letter comments : Their determinants and their association with financial reporting quality in local government. Journal of Accounting and Public Policy, 31(6), 575–592.

Manson, S., McCartney, S., & Sherer, M. (2001). The Value of Management Letters to Unlisted Companies. The British Accounting Review, 33(4), 549–568. doi:10.1006/bare.2001.0183

Mardiasmo(2002). Akuntansi Sektor Publik;Yogyakarta:Penerbit Andi.

Martani, Dwi dan Annisa Lestari(2012). Local Government Financial Statement Disclosure in Indonesia. 2010 Annual Meeting and Conference Asian Academic Accounting Association (AAAA) November 28 – December 1, 2010 The Shangri-la Hotel, Bangkok, Thailand Hosted By hammasat Business School.

Mustikarini, Widya Astuti dan Debby Fitriasari(2012). Pengaruh Karakteristik Pemerintahan Daerah dan Temuan Audit BPK terhadap Kinerja Pemerintahan Daerah Kabupaten/ Kota di Indonesia Tahun Anggaran 2007.Universitas Indonesia.

Peraturan Pemerintah Republik Indonesia Nomor 24 tahun 2005 tentang Standar Akuntansi Pemerintahan. Jakarta:Departemen Dalam Negeri RI.

Undang-Undang Republik Indonesia nomor 17 Tahun 2003. Jakarta:Departemen Dalam Negeri RI.




DOI: https://doi.org/10.36600/rma.v8i2.28

Refbacks

  • There are currently no refbacks.