This study aims to examine the influence of intergovernmental revenue, government size, and capital expenditure on regional autonomy. The study focuses on provinces on the island of Sumatra during the period 2020-2023. This study employs a quantitative approach using secondary data obtained from local government financial reports available on each local government's official website and the off…
Penelitian ini bertujuan untuk 1) Menganalisis Kontribusi Sumber-Sumber Pendapatan Asli Daerah Dalam Membentuk APBD Dalarn Rangka Pembiayaan/Belanja Daerah pada Kabupaten Ogan Komering Ilir dan 2) Membahas bagaimana keserasian antara belanja ruitn dan belanja pembangunan di daerah Kabupaten Ogan Komering Ilir. Hasil penelitian ini menunjukkan bahwa selama tahun 2004-2008 kontribusi sumber-sumbe…
AICPA survey about image of independent auditors shows that independent auditors considered the government client as a second client. Though demand of governmental duties is highest. To understand independent auditor's opinion and their motivation to pursue the government engagement, the survey measures independent auditor's belief about rewards instrumentalities derived from governmental dutie…
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This research aims to determine The Influence of Accountability, Transparency and Public Oversight on APBD Management Using Government Accounting Standards as Moderation in the Palembang City Government. The sample population for this research was taken using the entire population (saturated sampling or census), therefore the sample for this research was 130 respondents who were officials who u…
The implementation of good corporate governance in the business entity becomes an urgency and this must be considered to apply to small-scale business entities such as Village-Owned Enterprises (BUMDES). By applying the principles of good corporate governance, it is expected that the business entity can operate the business with full of integrity and responsibility. This study aims to determine…
This study aims to examine the effect of regional characteristics consisting of local original income, intergovernmental revenue, regional spending, total assets, and administrative age on the level of disclosure of local government financial reports. The type of data used in this study is secondary data in the form of local government financial reports. The population in this study are regenci…
This study aims to empirically examine the relationship between Apparatus Competence, Transparency and Internal Control System on Village Fund Management Accountability. The population used in this study is Ogan Ilir Regency. There are 16 samples from 16 villages obtained by distributing 46 questionnaires to respondents. The data analysis technique used is multiple regression analysis using the…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran pemerintah daerah, umur pemerintah daerah, dan temuan audit terhadap audit delay. Penelitian ini berfokus pada pemerintah daerah kabupaten/kota di wilayah Sumbagsel (Sumatera Bagian Selatan) tahun 2018-2021. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa LHP BPK RI dan LKPD yang didapatkan dari situ…
This study aims to analyze the effectiveness and contribution of parking fees to local revenue in Muara Enim Regency in 2020-2021. The type of research used in this research is qualitative with a descriptive approach. Data collection techniques were carried out by interview, observation, and documentation related to the results of collecting parking fees in Muara Enim Regency. The activity of a…
This study aims to obtain empirical evidence on the influence of organizational commitment, leadership style, integrity, and community participation on village fund management accountability in Ogan Komering Ulu Selatan regency. The population in this study were 20 villages. The data used in this study is primary data with a questionnaire. The sample used in this study consisted of 15 villages.…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah dan temuan audit BPK terhadap kinerja pemerintah daerah. Variabel karakteristik pemerintah daerah menggunakan empat proksi yakni ukuran daerah, tingkat kekayaan daerah, tingkat ketergantungan daerah dan belanja modal. Populasi pada penelitian ini adalah pemerintah daerah kabupaten/kota di Provinsi Sumatera Selatan p…
This research aims to examine the influence of the quality of human resources and the system of internal control on the quality of local government financial reports. This research is a research with quantitative approach. The data used in this research is primary data collected through questionnaires distributed to respondents. The population in this research is employees of the Finance and As…
This study aims to determine the suitability of the village financial management process in Ulak Kembahang Dua Village with village financial management based on Permendagri No. 20 of 2018. This type of research is a descriptive qualitative approach. Data collection techniques used are interviews, documentation, observation, and literature study. The results showed that the village financial ma…
The purpose of this study was Lo determine how is the influence of company size, leverage level and quality of public accounting firms Lo audit delay. The research was done by looking al the data audited financial statements which are owned by the company trade on stock exchanges Indonesia with a population of 24 companies and pulled a sample of 21 companies. Data analysis was performed using m…