ACCOUNTING & FINANCE CORNER
Monday May 27th 2019

Disclosure of Local Government Financial Statement In Indonesia

                                                                                                                                                                                        Annisa Liestiani dan Dwi Martani
                                                                                                                                                                               Since 2000, the Government of Indonesia has adopted new policies and regulations on local government financial statement. The purposed of these policies were improving accountability and transparency of public resources management that was conducted by local governments. Since 2005, Government Accounting Standard was issued and used as a guideline to prepare the local government financial statement. This study examined impact of audit quality, management incentives and local goverment characteristic to local government financial statement disclosure. It argued that audit quality, complexity of local government and management incentive have positive relation to financial statement disclosure. This study used mandatory disclosure based on Indonesian Government Accounting Standard (IGAS) as disclosure index. Multiple regression is used for testing the model. Revenue transfer from central goverment and classification of local government did not influence to disclosure level. But, wealth, government complexity number of audit finding influence the disclosure level.
                                                                                                                                                                                Keywords : disclosure, local government, government accounting standard, government accounting standard.
                                                                                                                                                                       Dipresentasikan pada The 22th Asian – Pacific Conference on International Accounting Issues, Gold Coast Australia, 7 – 10 November 2010, Penyelenggara: School of Business, Bond University, Australia. Disclosure of Local Government…

Latest Topics

Perkembangan PSAK dan PSAK 46 Akuntansi Pajak Penghasilan

PSAK 46 Akuntansi Pajak Penghasilan, sering dilupakan dalam pembelajaran akuntansi keuangan, namun pada sisi lain Dosen [Read More]

Akuntansi Era 4.0 dan Society 5.0

Era 4.0 ditandai dengan penggunaan teknologi informasi dan big data sebagai alat utama dalam perekonomian dan kehidupan [Read More]

Diskusi PSAK 71, 72 73

Standar baru tidak pernah berhenti untuk didiskusikan. Materi di bawah adalah PPT beberapa standar baru. PSAK 72_71_73 [Read More]

STANDAR AKUNTANSI PEMERINTAHAN DAN SEKTOR PUBLIK

Pemerintah Indonesia menggunakan Standar Akuntansi Pemerintahan dalam menyusun Laporan Keuangan Pemerintah Pusat, [Read More]

Overview PSAK

Belajar PSAK seperti never ending proses, setiap mengajar selalu ada hal baru yang menambah pengetahuan dan memperkuat [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives