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All Journal Public Inspiration : Jurnal Administrasi Publik
Agus Wibawa
Universitas Warmadewa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Kinerja Keuangan Daerah di Kabupaten Tabanan Agus Wibawa; Lilik Antarini; Komang Ema Marsitadewi
Public Inspiration : Jurnal Administrasi Publik Vol. 8 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pi.8.1.2023.20-34

Abstract

Regional financial performance is the level of achievement of a work result in regional finance which includes regional revenues and expenditures using a financial system determined through a policy or statutory provisions during a budget period. Good management of the regional financial system must be in accordance with applicable laws and regulations, management must be carried out with the principles of transparency, accountability, effectiveness and efficiency as well as target and benefit oriented. This study examines the level of mandatory disclosure of Local Government Financial Statements (LKPD) from 2018 to 2020 to identify the adequacy of the disclosure of the LKPD. This study aims to analyze problems related to the criteria for fulfilling Unqualified Fair Opinions (WTP) by examiners/auditors. The findings of the research show that the real condition of LKPD still has a lot to be improved, it should be in giving an opinion by the BPK RI Bali Provincial Representative maximum on the criteria of Reasonable With Exception (WDP), so it is very less relevant to give a WTP opinion. The results of measuring the regional financial management index are expected to spur and motivate local governments in improving regional financial management performance, including the Tabanan Regency Government.
Co-Authors Lilik Antarini Marsitadewi, Komang Ema