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All Journal MODUS-Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset)
Christophorus Heni Kurniawan
Universitas Atma Jaya Yogyakarta
Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DI SELURUH PROVINSI INDONESIA Henny Agnecia Uliarta Simbolon; Christophorus Heni Kurniawan
Modus Vol. 30 No. 1 (2018): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i1.1587

Abstract

The accountability of the local government to the community can be demonstrated through the Financial Statements of Local Government (Laporan Keuangan Pemerintah Daerah/LKPD). Financial Statements are basically the result of an accounting process that can be used as a communication tool between a company with parties who interested to the company activities (Munawir, 2004). Presenting the Financial Statements of Local Government based on Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) is one concrete effort that can realized a clean and responsible government. This study was conducted to examine the effect of local government size, legislative size, local government wealth, intergovernmental revenue, administrative age, functional differentiation, job specialization and financial independence ratio to the level of financial statement disclosure throughout the Province of Indonesia.The sample used in this study is the Financial Statements of Local Government throughout the Province of Indonesia in 2013-2015. Sampling technique in this research use purposive sampling. Criteria in sampling of this study is the Financial Statements of Local Governments throughout the Province of Indonesia published from 2013 to 2015 and contains data required as a research variable. Multivariate regression is used to analize data.The results showed that the local government size has a positive effect on the level of financial statement disclosure. Intergovermental revenue and financial independence ratio have a negative effect on level of financial statement disclosure. Legislative size, local government wealth, administrative age, functional differentiation and job specialization have no effect on the level of financial statements disclosure. Keywords: Government size, legislative size, local government wealth, intergovernmental revenue, administrative age, functional differentiation, job specialization,financial independence ratio, and financial statement disclosure.
Village Financial Information System in Salibabu Island: The Phenomenon of Structural Success Ignatius Novianto Hariwibowo; Christophorus Heni Kurniawan
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.66192

Abstract

The purpose of this study is to describe the adoption process of the Village Financial System (Siskeudes) on Salibabu Island, Talaud Island. Interviews with ten village heads were used to obtain the research data. The interview results were processed using a topic analysis approach based on Social Network Analysis. The results of this study show that the ease of obtaining the benefits of Siskeudes is the dominant factor in the success of Siskeudes adoption. This research shows that convenience is a factor shaped through structures manifesting in intensive training support and tools. Internal government structure support is essential because of the response to the benefits of technology adopted by central and local governments. For accounting science, the results of this study show that digitalization can support the realization of village financial management accountability. The adaptability of digital change in the village government is formed from a strong government structure. Village digital change can be achieved by strengthening the government structure by making the sub-district government an internal change agent, which is realized through intense mentoring. The goal is to internalize the benefits so that they become part of the village administrative structure. This study used topic analysis that had not been done by previous research in phenomenology research.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERSEDIAAN DAN KETERAKSESAN INTERNET FINANCIAL REPORTING OLEH PEMERINTAH DAERAH DI INDONESIA Christophorus Heni Kurniawan; Lorencia Novi Kartika Scorpianti
Modus Vol. 31 No. 2 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i2.2409

Abstract

ABSTRACT This study aims to identify the factors that influence the availability and accessibility of internet financial reporting by regional governments in Indonesia. The hypothesis of this study is that leverage, audit opinion, and financial autonomy influence the availability and accessibility of internet financial reporting by regional governments in Indonesia. Using purposive sampling, 70 financial statements are obtained. Ordinal logistic regression model is used for the first research model (availability) and linear regression with dummy variables is used for the second research model (accessibility). For the first research model, the results show that leverage negatively affects the availability of internet financial reporting by regional governments, while audit opinion and financial autonomy do not affect the availability of internet financial reporting. For the second research model, this study finds that leverage does not influence the accessibility of internet financial reporting, while audit opinion and financial autonomy positively affect the accessibility of internet financial reporting.  Keywords: internet financial reporting; leverage; audit opinion; financial autonomy of regional government ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi ketersediaan dan keteraksesan internet financial reporting oleh pemerintah daerah di Indonesia. Berdasarkan riset terdahulu dapat dihipotesakan bahwa faktor-faktor yang mempengaruhi adalah leverage, opini audit, dan kemandirian keuangan pemerintah daerah. Sampel penelitian yang digunakan yaitu website seluruh pemerintah daerah di Indonesia, baik provinsi maupun kabupaten/kota. Berdasarkan kriteria pemilihan sampel menggunakan purposive sampling, didapatkan sejumlah 70 laporan keuangan yang dapat diteliti. Data dianalisis menggunakan model regresi logistik ordinal untuk model penelitian I (ketersediaan) dan regresi linier variabel dummy untuk model penelitian II (keteraksesan). Hasil penelitian model penelitian I menunjukkan bahwa leverage berpengaruh negatif terhadap ketersediaan internet financial reporting oleh pemerintah daerah, sedangkan opini audit dan kemandirian keuangan pemerintah daerah tidak berpengaruh terhadap ketersediaan internet financial reporting oleh pemerintah daerah. Hasil penelitian model penelitian II menunjukkan bahwa leverage tidak berpengaruh terhadap keteraksesan internet financial reporting oleh pemerintah daerah, sedangkan opini audit dan kemandirian keuangan pemerintah daerah berpengaruh positif terhadap keteraksesan internet financial reporting oleh pemerintah daerah. Kata kunci: internet financial reporting; leverage; opini audit; kemandirian keuangan pemerintah daerah
Co-Authors Henny Agnecia Uliarta Simbolon Ignatius Novianto Hariwibowo Lorencia Novi Kartika Scorpianti