Raden Mas Said State Islamic University in Surakarta
International Conference on Islamic Economics Studies (ICIES)

Determinants of the Disclosure Level of Local Government Financial Statements in Central Java Province

Date Published : 18 December 2024

Contributors

Tiwik Sulistyowati

Author

Anim Rahmayati

Author

Keywords

Level of Disclosure of Financial Statements Financial Independence Ratio Capital Expenditure Intergovernmental Revenue Audit Opinion Total Assets.

Proceeding

Vol. 1 No. 1 (2024): The 4th International Conference on Islamic Economics Studies

Track

General Track

Abstract

Financial statements are an important thing in the district / city as a form of accountability in managing finances and resources that must be disclosed based on Government Accounting Standards. The level of disclosure of financial statements in Central Java Province is not fully adequate. This study aims to analyze the ratio of financial independence, capital expenditure, intergovernmental revenue, audit opinion and total assets to the level of disclosure of local government financial statements. This research method is descriptive quantitative which uses panel data to analyze the hypothesis. The data of this report are local government financial reports at districts/cities in Central Java Province for the period 2020-2022. The sample in this study amounted to 68 with sampling using purposive sampling method. The results of the study are the ratio of financial independence, intergovernmental revenue and total assets has a positive effect on the level of disclosure of local government financial statements. While capital expenditure and audit opinion have no significant effect on the level of disclosure of local government financial statements. The results of this study can be a consideration for district/city governments as those who run the government to always disclose local government financial reports more fully and transparently.

References

Amaliah, E. F. & H. (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).
Andriani, S. & M. (2019). Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016. Akuntansi Dan Manajemen, 14(1).
Aswar, K. (2019). Financial Performance of Local Governments in Indonesia. EJBMR, European Journal of Business and Management Research, 4(6), 1–5.
Finakesti. L, Aprianti. S. Yulina. B. Hartaty. S. (2022). Determinan Pengungkapan Laporan Keuangan Pemerintah Daerah Kabupaten/Kota Provinsi Sumatera Selatan. Jurnal Riset Terapan Akuntansi, 6(1), 71–79.
Hariyani, A. W. E. A. (2022). Factors influencing financial statement disclosure: Empirical evidence from Indonesia. Investment Management and Financial Innovations, 19(2), 230–235.
Haryanto, Novika. O. D. Kawedar. W. & Rahardjo. S. N. (2023). Characteristics and disclosure of local government financial statements. Jurnal Akuntansi Aktual, 10(1), 10–23.
Hiola, Y. & H. E. (2021). Pengaruh Karakteristik, Kompleksitas Dan Temuan Audit Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Di Provinsi Gorontalo. Journal Syariah and Accounting Public, 4(2), 89–100.
https://jateng.bpk.go.id/lhp-atas-laporan-keuangan-pemerintah-daerah-baru/
Marsella, C., & Aswar, K. (2019). An investigation of financial statement disclosure in local government financial statements. International Journal of Business and Economic Affairs, 4(6), 273-281.
Najah, U., & Purwati, A. S. (2019). Analisis Pengaruh Karakteristik Pemda, Indeks Pembangunan Manusia, Dan Kualitas Hasil Audit Terhadap Tingkat Pengungkapan Lkpd. Keuda: Jurnal Kajian Ekonomi Dan Keuangan Daerah, 4(2).
Praptiningsih & Khoirunnisa, J. (2020). Pengaruh Belanja Modal, Ukuran Pemerintah, Jumlah Skpd Dan Opini Audit Terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah Nusa Tenggara. Journal Of Applied Managerial Accounting, 4(2).
Putri, A. N. & Hardiningsih. P. (2023). Kesesuaian Karakteristik Pemerintah Daerah Dan Opini Audit Dengan Pengungkapan Laporan Keuangan. Equilibrium, 12(1), 62–71.
Putri, W. M., & Arza, F. I. (2019). Analisis faktor-faktor yang mempengaruhi tingkat pengungkapan wajib laporan keuangan pemerintah daerah. Jurnal Eksplorasi Akuntansi, 1(3), 1111-1130.
Raditya, E. A. A. and P. (2022). Factors affecting the disclosure level of local government financial statements: Role of audit opinion. Investment Management and Financial Innovations Journal, 19(3), 291–301.
Salfadhilah, A., Sumardjo, M., & Wijaya, S. Y. (2021). Pengaruh Karakteristik Daerah Dan Opini Audit Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah. Jurnal Akunida, 7(1), 1-11.
Sofyani. Hafiez dan Dwirama. Vicky. (2019). Determinan Praktik Internet Reporting Oleh Pemerintah Daerah Di Indonesia. Jurnal Ilmiah Akuntansi, 17(2).
Sugiyono. (2019). Metode Penelitian Kuantitatif (Setiyawami, Ed.; 2nd ed.). ALFABETA.
Teriyani, T., Respati, N. W., & Fatimah, F. (2022). Determinan Pengungkapan Laporan Keuangan pada Kementerian/Lembaga. Global Financial Accounting Journal, 6(1), 108. https://doi.org/10.37253/gfa.v6i1.6534
Tri, B. A. & Y. I. (2015). Electronic data processing (SPSS 15 dan Eviews 7). In 1 (1st ed., pp. 1–187). Danisa Media.
Utami, S. Ramadhia. S. (2019). Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah. Jurnal Akuntansi Dan Bisnis, 19(2).
Wing Wahyu Winarno. (2017). Analisis Ekonometrika dan Statistika dengan EViews (5th ed.). STIM YKPN.

Downloads

How to Cite

Tiwik Sulistyowati, & Anim Rahmayati. (2024). Determinants of the Disclosure Level of Local Government Financial Statements in Central Java Province. International Conference on Islamic Economics Studies (ICIES), 1(1), 494-515. https://conferences.uinsaid.ac.id/icies/paper/view/16