ACCOUNTING & FINANCE CORNER
Thursday December 13th 2018

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

Previous Topic:

Leave a Comment

More from category

PSAK 72 dan Overview PSAK 71 & 73

Berikut materi PSAK 72 semoga bermanfaat DE PSAK 74 Kontrak Asuransi PSAK 72 Pendapatan Kontrak Pelanggan 25102018 [Read More]

Akuntan di Era Revolusi 4.0

Berikut ini kompilasi materi dari berbagai sumber yang munkin bermanfaat untuk memahami bagai Akuntan di Era Revolusi [Read More]

Akuntansi Pendapatan (PSAK 72)

Berikut ini materi dan slide terkait akuntansi pendapatan menurut PSAK 23 Pendapatan dan PSAK 72 Pendapatan dari [Read More]

Metode Penelitian

Penelitian dapat diartikan suatu proses formal untuk menjawab suatu permasalahan atau menemukan suatu teori. Namun juga [Read More]

Akuntansi Keuangan Kontemporer

Matakuliah ini mengajarkan bagaimana menerapkan standar akuntansi keuangan dalam praktik. Berbeda dengan mata kuliah [Read More]

Pages

Insider

Archives