HUBUNGAN KUALITAS REVIU LAPORAN KEUANGAN DENGAN TEMUAN PEMERIKSAAN BPK PADA PEMERINTAH KABUPATEN/KOTA SE-DIY

https://doi.org/10.22146/abis.v2i1.59371

Dwi Windarsih(1*)

(1) Maksi FEB UGM
(*) Corresponding Author

Abstract


This study was conducted based on the phenomenon of audit results by State Audit Agency (BPK) of Republic Indonesia on local government’s financial statement which stating findings from examination towards the district / city governments in DIY, whether those already getting unqualified opinion or those categorized into qualified opinion. This is related to the obligation for Internal Supervisory Apparatus to conduct reviews on the financial statements of local governments (LKPD) before the statements audited by the BPK. This study uses mixed method i.e. it sequentially combines qualitative and quantitative methods of sequentially. The results suggested that the review quality conducted by each Inspectorate District / City is summarized as follows: Sleman District (82,56%), Yogyakarta city (81,28%), Kulon Progo District (80,00%), Bantul District (76,15%), and Gunungkidul District (73,08%). This review quality has a negative correlation with the amount of examination findings by BPK, which means that the better of the Review quality, the smaller the number of BPK findings. This is indicated by the value of correlative coefficient of -0.900. The results of this study are expected to provide information / feedback towards the policy makers to take the necessary measures, so that the Review implemented towards the financial statements by local authorities can be more qualified, thus minimizing the amount of examination conducted by BPK.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, Review on the financial statements of local governments, Findings of BPK examination, APIP‘s role, Inspectorate District / City.

Full Text:

PDF


References

Behn, B.K., Carcello, J.V., Hermanson, D.R., & Hermanson, R.H. 1997. The Determinants of Audit Client Satisfaction among Clients of Big 6 Firms.Accounting Horizons, 11 (1): 7-24.Boynton, W.C., Johnson, R.N., dan Kell, W.G. 2003. Modern Auditing, Edisi 7.Erlangga.Jakarta.Creswell, J.W. 2014.Research Design: Qualitative, Quantitative, and Mixed Methods Approaches, 4 nd Edition.Sage.DeAngelo, L.E. 1981. Auditor siza and Audit Quality.Journal off Accounting and Economics, Vol. 3, No.2, pp. 183-99Haryadi, A.D. 2010. Pengaruh Reviu Inspektorat dan Nilai Temuan Pemeriksaan Terhadap Opini Audit BPK. Jumal Akuntansi & Manajemen, Vol. 5, No.2, pp. 10-21.Hartono, Jogianto. 2010. Metodologi Penelitian Bisnis. BPFE. Yogyakarta.Heizer, J. & Render, B. 2005.Operation Management Flexible Version. New Jersey: Pearson Prentice Hall.Muchtar, Ali. 2014. Analisis Peran Audit Internal dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Inspektorat Kabupaten Sleman). Tesis tidak diterbitkan. Universitas Gadjah Mada, Yogyakarta.Mulyadi & Puradiredja, K. 1998. Auditing, Edisi 5. Salemba Empat. Jakarta.Prasetyo, A. & Pangemanan, S. 2013. Analisis Dampak Reviu Inspektorat terhadap Kualitas Akuntabilitas LKPD Kabupaten Minahasa Tenggara TA 2010 dan 2011.PPA Universitas Sam Ratulangi. Manado.Republik Indonesia, Peraturan Pemerintah Nomor 8 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah.Republik Indonesia, Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.13Republik Indonesia, Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2008 tentang Pedoman Pelaksanaan Reviu atas Laporan Keuangan Pemerintah Daerah.Republik Indonesia, Peraturan BPK RI Nomor 1 Tahun 2007 tentang Standar Pemeriksaan Keuangan NegaraRismantoadi, G.Y. 2007.Pengaruh Risiko Pengendalian terhadap Nilai Temuan Audit BPK RI.Tesis tidak diterbitkan. Universitas Gadjah Mada, Yogyakarta.Ritonga, I.T. 2010.Reviu Laporan Keuangan Pemerintah Daerah. Lembaga Kajian Manajemen Pemerintah Daerah. Yogyakarta.Zawitri, S. 2009. Analisis Faktor-Faktor Penentu Kualitas Audityang Dirasakan dan Kepuasan Auditeedi Pemerintahan Daerah.Tesis tidak diterbitkan.Universitas Diponegoro, Semarang.Yuliani, S. 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). Jurnal Telaah & Riset Akuntansi,Vol. 3, No. 2, pp. 206-220.



DOI: https://doi.org/10.22146/abis.v2i1.59371

Article Metrics

Abstract views : 746 | views : 2048

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

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

______________________________________________________________________________________________________

2302 - 1500