ACCOUNTING & FINANCE CORNER
Tuesday August 20th 2019

Tingkat Kesesuaian Laporan

Tingkat Kesesuaian Laporan

Debby Fitriasari, Dwi Martani, rahfiani Khairurizka

Despite of the financial statements, the accountability of local government (LG) is also fulfilled trought LPPD, a LG’s performance reporting on decentralization, job assistance and government administrative tasks. Research on LPPD in Indonesia is still rare. Febriana (2010) and Dalimunthe (2010) conducted a study related LPPD but does not focus on the completeness of the LPPD. Therefore, the purpose of this study is to analyze the compliance of LPPD to PP No. 3/2007. The compliance level is obtained by comparison the content of the LPPD and the compliance checklist and then this compliance level will be analyzed using statistic descriptive, the mean difference test and correlation test. With a sample of 25 provinces’s LPPD year 2010, the result show that the average compliance level is 75%. It means that the LG (province) has not been submitting all the information in LPPD year 2010 in accordance with the PP No. 3/2007. The result of mean different test showed no significant difference in two groups LG based on these variables: LG’s assets, level of sovereignty, geography position (west or east Indonesia) and EKPPD value. Moreover, the correlation test results also found no significant correlation between the levels of compliance with these variables.

Keywords: compliance level, EKPPD, local government accountability, LPPD, performance reporting.

Dipresentasikan pada Seminar Ilmiah Nasional Pesat 2013 “Peningkatan Daya Saing Bangsa Melalui Revitalisasi Peradaban”, Di Bandung – Indonesia, 8 – 9 Oktober 2013, ISSN 1858 – 2559, Penyelenggara : Lembaga Penelitian Universitas Gunadarma

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