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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Journal of Indonesian Economy and Business Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia
Irwan Taufiq Ritonga
Department Of Accounting Faculty Of Economics And Business Universitas Gadjah Mada
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

 1 
Analysing the quality of accrual accounting implementation in indonesia local governments Ritonga, Irwan Taufiq
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.489 KB) | DOI: 10.24912/ja.v22i2.345

Abstract

The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to assess the quality of accrual accounting, which is based on the timeliness of transaction recognition. The quality of accrual accounting is assessed through five types of accrual transactions, which are converting assets to expenses transactions, accruing unpaid expenses transactions, accruing unpaid assets transactions, accruing uncollected revenues transactions, and converting liabilities to revenues transactions. This research is descriptive qualitative research because this research aims to provide facts about quality of accrual accounting implementation in Indonesia local government. The data used in this study is primary data in the form of questionnaires obtained directly from the respondents. The respondents of this study are people who have experience in preparing the local government financial statements. Results of this study are, first, the quality of accrual accounting implementation in Indonesia is low with the quality score of 48.57%. Second, there is no significant difference in the quality of accrual accounting implementation in local government with unqualified opinions and local government with qualified  opinions. Third, there is no significant difference in the quality of accrual accounting implementation among types of local governments, namely regency local government, municipal local government, and provincial local government.
PENGARUH TATA KELOLA PEMERINTAH DAERAH TERHADAPTRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: BUKTI EMPIRIS PADA PEMERINTAH PROVINSI DI INDONESIA Syamsul, Syamsul; Ritonga, Irwan Taufiq
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.848 KB) | DOI: 10.24912/ja.v21i3.251

Abstract

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.
Pengaruh Tata Kelola Pemerintah Daerah Terhadap Transparansi Pengelolaan Keuangan Daerah: Bukti Empiris Pada Pemerintah Provinsidi Indonesia Syamsul Syamsul; Irwan Taufiq Ritonga
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.251

Abstract

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.
Analysing The Quality Of Accrual Accounting Implementation In Indonesia Local Governments Irwan Taufiq Ritonga
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.345

Abstract

The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to assess the quality of accrual accounting, which is based on the timeliness of transaction recognition. The quality of accrual accounting is assessed through five types of accrual transactions, which are converting assets to expenses transactions, accruing unpaid expenses transactions, accruing unpaid assets transactions, accruing uncollected revenues transactions, and converting liabilities to revenues transactions. This research is descriptive qualitative research because this research aims to provide facts about quality of accrual accounting implementation in Indonesia local government. The data used in this study is primary data in the form of questionnaires obtained directly from the respondents. The respondents of this study are people who have experience in preparing the local government financial statements. Results of this study are, first, the quality of accrual accounting implementation in Indonesia is low with the quality score of 48.57%. Second, there is no significant difference in the quality of accrual accounting implementation in local government with unqualified opinions and local government with qualified  opinions. Third, there is no significant difference in the quality of accrual accounting implementation among types of local governments, namely regency local government, municipal local government, and provincial local government.
Co-Authors Abdullah Lathif Elbaaqy Habiby Adriana, Anissa Agustinus Imam Saputra Dwi Windarsih Habiby, Abdullah Lathif Elbaaqy Imansantosa, Prabowo Indra Kesuma Krist Setyo Yulianto Nur Fajri Prabowo, Raden Adiguna Puji Suwarjuwono Rahandiani, Dewi Suwarjuwono, Puji Syahrir, Syamsul Syamsul Syamsul Vira Maulina