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Evaluasi Akuntabilitas Laporan Keuangan Pemerintah Daerah di Indonesia (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah) | Trisaptya | Jurnal Akuntansi dan Bisnis

Evaluasi Akuntabilitas Laporan Keuangan Pemerintah Daerah di Indonesia (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah)

Yulia Trisaptya, Halim Dedy Perdana, Sulardi Sulardi

##article.abstract##


Penelitian ini bertujuan untuk menguji pengaruh isi laporan keuangan pemerintah daerah dan pelaporan informasi kinerja terhadap kualitas pengungkapan informasi Laporan Keuangan Pemerintah Daerah (LKPD). Serta mengevaluasi kualitas pengungkapan informasi dalam laporan keuangan pemerintah daerah. Sampel penelitian ini adalah pemerintah daerah yang ada di Provinsi Jawa Tengah. Data yang digunakan adalah laporan keuangan pemerintah daerah kabupaten/kota se-Provinsi Jawa Tengah tahun 2014. Penelitian ini menggunakan Indeks Local Governmental Accountability (LGA) seperti yang digunakan dalam penelitian Christine Ryan, Trevor Stanley, dan Morton Nelson (2002) untuk memperoleh skor pengungkapan akuntabilitas yang kemudian diuji dengan analisis regresi berganda. Hasil pengujian menunjukkan bahwa isi laporan keuangan pemerintah daerah dan pelaporan informasi kinerja berpengaruh signifikan terhadap kualitas pengungkapan informasi Laporan Keuangan Pemerintah Daerah (LKPD). Dan hasil evaluasi menyimpulkan kualitas pengungkapan informasi yang terdapat dalam laporan keuangan pemerintah daerah pada 34 kabupaten/kota di Provinsi Jawa Tengah masih rendah.

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DOI: http://dx.doi.org/10.20961/jab.v16i1.192

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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