PENGARUH DESENTRALISASI FISKAL, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEMERINTAH DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN

Heppy Purbasari, Andy Dwi Bayu Bawono

DOI: https://doi.org/10.23917/reaksi.v2i2.4884

Abstract

Abstract

This research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.

Keywords: decentralisation fiscal, internal control system, local government performance, local government financial accountability.

Full Text:

PDF

References

Bawono, A. D. B. (2015). The role of performance based budgeting in the Indonesian public sector (Doctoral dissertation, Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University).

Fontanella, Amy dan Hilda Rossieta. 2014. Pengaruh Desentralisasi Fiskal dan Kinerja terhadap Akuntabilitas Laporan Keuangan Pemerintah Daerah di Indonesia. SNA 17 Mataram. Lombok.

Halim, Abdul. Syam Kusufi. 2012. Akuntansi Sektor Publik Dari Anggaran Hingga Laporan Keuangan Dari Pemerintah Hingga Tempat Ibadah. Salemba Empat. Jakarta

Herawati, Tuti. 2014. Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan (Survei Pada Organisasi Perangkat Daerah Pemda Cianjur). Study & Accounting Research Vol. XI, No. 1, ISSN 1693-4482

Lin, Ming-lan., Lee, Yuan-Duen., Ho, Tsai-Neng. (2010). Applying integrated EA/AHP to evaluate the economic performance of local governments in China. European Journal of Operational Research, 209 (2011) 129–140.

Liu, Chih hung (2007). What Type of Fiscal Decentralization System has better Performance. School of Public Policy

Laporan tahunan BPK RI. 2013

Mardiasmo. 2009. Akuntansi Sektor Publik. Andy Offset. Yogyakarta

Mujiati dan Heppy Purbasari. 2015. Pengaruh Desentralisasi Fiskal terhadap Angka Melek Huruf dan Angka Partisipasi Sekolah di Kabupaten/Kota Provinsi Jawa Tengah Periode 2010-2011. FEB UMS. Surakarta

Mimba et al. 2007. Public Sector Performance Measurement in Developing Countries. Journal of Accounting & Organizational Charge Vol. 3 No. 3, 2007 pp 192-208. Emerald Group Publishing Limited 1832-5912.

Mudhofar, Kurniatun dan Afrizal Tahar. 2016. Pengaruh Desentralisasi Fiskal dan Kinerja Terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah Di Indonesia: Efek Moderasi dari Kinerja. Jurnal Akuntansi dan Investasi, Vol. 17 No. 2, Hlm: 176-185.

Mulyani et al. 2011. Analisis Peran dan Fungsi Sistem Pengendalian Intern Pemerintah (SPIP/PP No.60 Tahun 2008) Dalam Meminimalisasi Tingkat Salah Saji Pencatatan Akuntansi Keuangan Pemerintah Daerah. Jurnal Organisasi dan Manajemen, Vol. 7 No. 2 pp 102-116.

Nurhidayati, Sri. 2017. Pengaruh Desentralisasi Fiskal , Kinerja Penyelenggaraan Pemerintah Daerah dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK Terhadap Opini Laporan Keuangan Pemerintah Daerah di Indonesia. Bandar Lampung.

Ramon, Dolly. 2014. Pengaruh Sistem Pengendalian Intern Terhadap Akuntabilitas Laporan Keuangan (Studi Empiris Pada Inspektorat Kota Se Provinsi Sumatera Barat. Jurnal Akuntansi No. 2 Vol. 2.

Sedarmayanti, 2012, Good Governance Kepemerintahan Yang Baik. Bagian Pertama, Edisi Revisi: Mandar Maju, Bandung.

Sari, Diana. 2012. Pengaruh Pengendalian Internal Terhadap Transparansi Laporan Keuangan Pemerintah Daerah. Proceedings ISSN-2252-3936. Bandung,

Peraturan Pemerintah No. 8 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah

Undang-Undang No 32 tahun 2004 tentang Pemerintah Daerah

www.bpk.go.id

Refbacks

  • There are currently no refbacks.