Analysis of the Determination of the Quality of Local Government Financial Reports in 3T Regions in Indonesia

Hidayat; Darwanis; Fazli Syam Bz

doi:10.59890/ijaeam.v4i1.117

Authors

Hidayat Syiah Kuala University
Darwanis Syiah Kuala University
Fazli Syam Bz Syiah Kuala University

DOI:

https://doi.org/10.59890/ijaeam.v4i1.117

Keywords:

Quality of Local Government Financial Report, HR, HDI, GICS, Infrastructure, Age, Economic Growth, 3T

Abstract

The purpose of this study is to investigate the impact of human resources, the Government Internal Control System's (GICS) maturity, and the Human Development Index (HDI), infrastructure, regional financial independence, regional accessibility, regional age characteristics, and regional economic growth on the quality of local government financial reports, particularly in Indonesia’s 3T regions (frontier, outermost, and least developed) during the 2020–2023 period. The population of this study includes all regions classified as 3T based on Presidential Regulation No. 63 of 2020 concerning the Determination of Underdeveloped Regions, totaling 62 regencies/cities (62 × 4 = 248 local government data points). Data from three local governments were unavailable for the tested variables, resulting in 236 eligible data points. Secondary data were collected by downloading reports from the official websites of relevant institutions. The findings reveal that, both simultaneously and partially, human resources, HDI, SPIP maturity, infrastructure, regional financial independence, accessibility, regional age characteristics, and economic growth significantly affect the quality of local government financial reports in 3T regions

References

Animah, A., Suryantara, A. B., & Astuti, W. (2020). Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan. Jurnal Aplikasi Akuntansi, 5(1), 99–109.

Arif, R. N., & Firmansyah, A. (2024). Implementasi Sistem Informasi Pemerintah Daerah Ri (Sipd Ri) Dalam Proses Akuntansi Dan Pelaporan Keuangan Daerah Pada Badan Keuangan Daerah Kabupaten Karanganyar. Akuntansiku, 3(1), 15–29.

Ayem, S., & Wulandari, A. A. (2023). Pengaruh Ukuran Perusahaan, Kualitas Audit, Dan Penerapan Ifrs Terhadap Ketepatan Waktu Pelaporan Keuangan. Jurnal Sosial Dan Sains, 3(7), 724–732.

Farida, U. (2013). Pengaruh Aksesibilitas Terhadap Karakteristik Sosial Ekonomi Masyarakat Pedesaan Kecamatan Bumijawa Kabupaten Tegal. Jurnal Wilayah Dan Lingkungan, 1(1), 49.

Herindraningrum, F. F., & Yuhertiana, I. (2021). Kualitas Laporan Keuangan Pemerintah Daerah Di Indonesia : Literature Review. El Muhasaba Jurnal Akuntansi, 12(2), 157–171.

Mardiasmo. (2009). Akuntansi_Sektor_Publik_Edisi_Terbaru.

Muryanto, T. D., Farida, Y., Ulinnuha, N., Khaulasari, H., & Yuliati, D. (2022). Pengaruh Investasi Terhadap Pertumbuhan Ekonomi Jawa Timur. Jurnal Matematika Integratif, 18(2), 157.

Novitasari, D. R., Jatmiko, T., & Prabowo, W. (2020). Pengaruh Pengelolaan Keuangan Daerah Dan Pengawasan Internal Terhadap Kinerja Pemerintah (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Semarang). Diponegoro Journal Of Accounting, 9(2), 1–8.

Pamungkas, B., Ibtida, R., & Avrian, C. (2018). Factors Influencing Audit Opinion Of The Indonesian Municipal Governments’ Financial Statements. Cogent Business & Management, 5(1), 1540256.

Rakhman, F., & Wijayana, S. (2019a). Determinants Of Financial Reporting Quality In The Public Sector: Evidence From Indonesia. The International Journal Of Accounting, 54(03), 1950009.

Rakhman, F., & Wijayana, S. (2019b). Determinants Of Financial Reporting Quality In The Public Sector: Evidence From Indonesia. The International Journal Of Accounting, 54(03), 1950009.

Saleh, I., & Rahadian, Y. (2023). Akar Masalah Tidak Tercapainya Opini Wtp: Studi Kasus Di Pemerintah Daerah Xx. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 8(2), 109–124.

Sari, N. M. D. P., & Mustanda, I. K. (2019). Pengaruh Ukuran Pemerintah Daerah, Pendapatan Asli Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah. E-Jurnal Manajemen Universitas Udayana, 8(8), 4759.

Setyaningrum, D., & Syafitri, F. (2012). Analisis Pengaruh Karakteristik Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan. Jurnal Akuntansi Dan Keuangan Indonesia, 9(2), 154–170.

Siregar, B., & Pratiwi, N. (2017). The Effect Of Local Government Characteristics And Financial Independence On Economic Growth And Human Development Index In Indonesia. Jurnal Manajemen Dan Kewirausahaan,

Tavares, A. F., & Da Cruz, N. F. (2020). Explaining The Transparency Of Local Government Websites Through A Political Market Framework. Government Information Quarterly, 37(3), 101249.

Uma, S., & Bougie, R. (2019). Research Methods For Business: A Skill Building Approach, (Book 1) (7th Ed., Vol. 53). Wiley.