PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA TAHUN 2006

Sri Handayani

Abstract


This research examines the disclosure level of local government’s financial report based on Government Accounting Standard (SAP), as dependent variable, and its relation to management incentives and audit finding and classification of local
government, as independent variable. Total samples for this research are 100 financial reports of municipality/regency (LKPD) for budgeting year of 2006. The criteria of samples are: (1) audited LKPDs for fiscal year 2006, (2) four components of financial report such as Budget Realization Report, Ballance Sheet, Cash Flow Reports and Budget Realization Notes. The checklist of notes to the financial statement based on SAP is used for scoring the level of disclosure. Multiple regression is used for testing the model. Statistically, the result shows that the intergovermental revenue and classification of local government does not
siginificantly influence the disclosure level based on SAP. However, wealth, government complexity, number of audit finding and level of departure does significantly influence the disclosure level based on SAP.


Keywords


Disclosure level, local governmental accounting, Standar Akuntansi Pemerintahan.

Full Text:

PDF

References


Alijoyo. 2004. Trilogy of Governance (1). Republika Online,

Maret 2004.

Arens, Alvin A. 2008. Auditing and assurace services: an

intergated approach. Ed.12th. USA: Pearson Education.

Bastari, Iman. 2004. Penerapan Sistem Akuntansi Keuangan

Daerah dan Standar Akuntansi Pemerintahan sebagai

Wujud Reformasi Manajemen Keuangan Daerah.

www.mep.ugm.ac.id/kuliah/file.php/1/Artikel/

Akuntansi_Pemerintah/Art5.pdf

Botosan, Christine A. 1997. Disclosure Level and the Cost of

Equity Capital. The Accounting Review. Vol.72. No.3.

pp. 323-349.

Buletin Teknis No. 2. 2005. Penyusunan Neraca Awal

Pemerintah Daerah. KSAP. Jakarta.

Buletin Teknis No. 3. 2006. Penyajian Laporan Keuangan

Pemerintah Daerah Sesuai dengan SAP dengan Konversi.

Jakarta: KSAP.

Buletin Teknis No.4. 2006. Buletin Teknis Penyajian dan

Pengungkapan Belanja Pemerintahan. Jakarta: KSAP.

KKPOD. Daya Saing Investasi 228 Kabupaten/Kota di Indonesia

Tahun 2005.

Erawan, I Ketut P. 1999. Political Reform and Regional Politics

in Indonesia. Asian Survey.Vo.39. No.4. pp. 588-612.

Fitriany. 2001. Signifikansi Perbedaan Tingkat Kelengkapan

Pengungkapan Wajib dan Sukarela pada Laporan

Keuangan Perusahaan Publik yang Terdaftar di Bursa

Efek Jakarta. Project Grant Tahun ke-3. FEUI. Depok.

Gujarati, Damodar N. 2003. Basic Econometrics. Ed.4th. Mc

Graw Hill. New York.

Ikhtisar Hasil Pemeriksaan Semester I Tahun Anggaran 2007.

Jakarta: BPK RI.

Iman, Chairul. 2008. Evaluasi Strategi Penerapan Akuntansi

Berbasis Akrual pada Laporan Keuangan Pemerintah

Menggunakan Model Kebutuhan Dasar. Skripsi Sarjana.

FEUI. Depok.

Ingram, Robert W. 1984. Economic Incentives and the Choice

of State Government Accounting Practices. Journal of

Accounting Research. Vol. 22. No. 1. pp.126-144.

Kieso, Donald et.al. 2007. Intermediate Accounting. Ed.12th.

John Wiley & Son Inc. USA.

Kemala, Diyah. 2007. Analisis Kualitas Pengungkapan

Informasi Imbalan Paska Kerja Menurut SAK dan

Peraturan Bapepam Pada Laporan Keuangan Perusahaan

Publik Sektor Manufaktur Tahun 2004 dan 2005. Skripsi

Sarjana. FEUI. Depok.

Nachrowi, D.N. Hardius Usman. 2002. Penggunaan Teknik

Ekonometri. Pendekatan Populer & Praktis Dilengkapi

Teknik Analisis & Pengolahan Data Dengan

Menggunakan Paket Program SPSS. PT Raja Grafindo

Persada.

Newbold, et.al. 2003. Statistics for Business and Economics.

Prentice Hall. New Jersey.

Pengelolaan dan Tanggung Jawab Keuangan Daerah Belum

Transparan. Majalah Pemeriksa. No.104. April-Mei

hal. 9.

Jurnal Ilmu Administrasi Volume VII No. 2 Juni 2010

Pengungkapan Laporan Keuangan Pemerintah Daerah

Kabupaten/Kota di Indonesia

:: Sri Handayani

Robbins, Walter A., Austin, Kenneth R. Disclosure Quality

in Governmental Financial Reports: An Assessment of

the Appropriateness of a Compound Measure. Journal

of Accounting Research. Vol. 24. No. 2. pp. 412-421.

Sekaran, Uma. 2003. Research Method For Business: A Skill-

Building Approach. Ed.4th. John Wiley & Sons Inc. USA.

Standar Akuntansi Pemerintah. 2005. Sinar Grafika. Jakarta.

Syakhroza, Akhmad. 2003. Reformasi Profesi Akuntansi

Sektor Publik dan Good Government Governance.

Usahawan No. 02 Th XXXII

Peraturan Pemerintah No. 58 tahun 2005.

Peraturan Menteri Dalam Negeri No.13 Tahun 2006.

Undang-undang Nomor 33 Tahun 2004.

Zelda, Retina. 2007. Tingkat Kepatuhan Pemerintah

Kabupaten/Kota di Indonesia terhadap PP No.24 Tahun

dan Hubungannya dengan Pendapatan Asli Daerah

dan Total Aktiva. Skripsi Sarjana. FEUI. Depok.

Zimmerman, Jerold L. 1977. The Municipal Accounting Maze:

An Analysis of Political Incentives. Journal of

Accounting Research. Vol. 15, Studies on

Measurement and Evaluation of the Economic

Efficiency of Public and Private Nonprofit

Institutions. pp. 107-144.




DOI: https://doi.org/10.31113/jia.v7i2.326

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2019 Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi

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

Jurnal Ilmu Administrasi Indexed by:

     

 

@2017-2019

Jalan Cimandiri No. 34-38 Bandung

Laman: stialanbandung.ac.id

Powered by OJS (Open Jounal Systems)

  Â