DETERMINAN AKUNTABILITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah se- Jawa Tengah)
Abstract: This study aims to
determine the factors that determine the Local Government Finance Accountability
Reporting. Variabel Government Accountability Financial Reporting independently
used in this study is the Fiscal Decentralization measured using Local
Self-Reliance, Reliance Regions, the performance is measured using the ratio
Effectiveness, Operational Expenditure Ratio, Ratio Shopping Capital and
Regional Status. The dependent variable used in this study is the Local
Government Finance Accountability Reporting measured using BPK Audit Report on
the Financial Statements of Local Government in the form of an audit opinion.
The samples were all over the city / regency in Central Java province with the
study period between 2011-2013. Data were collected using purposive sampling.
Based on these criteria, the total of 35 city / county elected as the
population in this study. The analytical tool used is path analysis with SPSS
version 16.0 Results of the study found that there is a significant positive
effect between the Regional Autonomy and Accountability Financial Reporting
Regions. Dependence area does not have a significant impact on Regions
Financial Reporting Accountability. The effectiveness of significant negative
effect on the Local Government Finance
Accountability Reporting. Operating expenditure does not have a
significant impact on Regions Financial Reporting Accountability. Capital
spending has a significant positive effect on Regions Financial Reporting
Accountability. Regional Status significant negative effect on Regions
Financial Reporting Accountability. From the findings, we can conclude that the
Regional Addiction and capital expenditures are a significant positive effect
on Regions Financial Reporting Accountability. Regional and Operational
Expenditure dependence there is no significant effect on the Local Government
Financial Reporting Accountability however Effectiveness and Regional Status
has a significant negative effect on Regions Financial Reporting
Accountability.
Penulis: Vinda Erryana, Hendri
Setyawan
Kode Jurnal: jpakuntansidd160691
