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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Kinerja JURNAL KEBANGSAAN Journal of Accounting and Investment MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Owner : Riset dan Jurnal Akuntansi Aktiva : Jurnal Akuntansi dan Investasi Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Ekonomi Dan Pembangunan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Governance Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Journal Of World Science East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Terapan Pemerintahan Minangkabau Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Budget Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Terpadu JIMEKA Public Accounting and Sustainability
Syukriy Abdullah
Syiah Kuala University, Banda Aceh
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Determinants Of Accrual Manipulation In Local Government Financial Reporting: Empirical Evidence From The Covid-19 Pandemic Meisi Ikrima; Syukriy Abdullah
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 10 No 2 (2025): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Analisis Anggaran dan Akuntabilitas Keuangan Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the determinants of accrual manipulation in local government financial reporting in Indonesia during 2020, a year marked by the COVID-19 pandemic, repeated budget revisions, and severe fiscal pressures. A quantitative approach was employed using secondary data from the audited Local Government Financial Statements issued by the Audit Board of Indonesia (BPK RI). The final sample consisted of 85 local governments after removing outliers to satisfy the normality test. The regression model is statistically significant (F = 3.731; p = 0.008) with R² of 0.157, indicating that four independent variables explain 15.7% of the variance in accrual manipulation. Partially, Government Size has a positive and significant effect (β = 0.057; p < 0.02), while Fiscal Capacity has a negative and significant effect (β = −0.070; p < 0.02). Fiscal Stress and Budget Surplus (SiLPA) each of them show positive and negative but insignificant effects. The findings reveal that larger local governments face higher bureaucratic complexity and political pressure, broadening discretionary room for accrual manipulation. Conversely, strong fiscal capacity reduces opportunistic reporting incentives. These results reinforce agency theory in the context of public finance and suggest implementing risk-based audits and strengthening local accounting capacity to enhance financial transparency and accountability.
PENGARUH SISA ANGGARAN, PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Abdullah, Syukriy; Rona, Riza
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1106

Abstract

Tujuan penelitian ini adalah menelaah tentang pengaruh deficit, pendapatan  personal dan budget anggaran terhadap perubahan belanja  modal  di kabupaten/kota  di Indonesia.  Sampel  yang dipergunakan  ada 30 kabupaten/kota di  Indonesia  dengan menggunakan  data yang  tersedia  di internet.  Hasil  penelitian menunjukkan bahwa  variabel badget anggaran (diukur dengan DBH) secara  partsial  berpengaruh  pada perubahan  belanja modal, sementara variabel   pendapatan  personal (PAD) tidak memiliki pengaruh terhadap perubahan belanja modal.Kata Kunci: Anggaran, Modal, Desentralisasi. THE  EFFECT OF  BUDGET DEFISIT, PERSONAL INCOME AND FUND BUDGET  TOWARDS CAPITAL EXPENDITURE. Purpose of this study is to examine the effect of budget deficit, personal income, and fund budget toward capital expenditure in the changes of districts’/ municipalities’ budget in Indonesia. The used samples are 30 (thirty) districts/ municipalities in Indonesia which its data is available in internet. Result of data analysis shows that variable of fund budget (measured by DBH changes) which  partially  effects toward the  changes of capital expenditure budget, while variable of budget deficit (measured by SiLPA changes) and variable of personal income (measured by PAD changes) do not have effect toward capital expenditure.Keywords:  Budget , Capital , Desentralisation
Agency Problems in Housing Allowance Expenditure of Local Representatives Abdullah, Syukriy; Ikrima, Meisi; Nurhasanah, Nurhanasah; Junita, Afrah
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.55

Abstract

Research aims: This study aims to examine how local government size, regional fiscal capacity, and legislative size influence the level of housing allowances allocated to members of regional representative council (DPRD). By doing so, the study seeks to provide empirical evidence on agency problems in local public budgeting, particularly in expenditure items that directly benefit political agents. Design/Methodology/Approach: This study adopts a quantitative approach using a multiple linear regression model. The sample consists of 188 district and municipal governments in Indonesia observed over the period 2017–2023. Secondary data were collected from local government budgets (APBD), audited financial statements, and local regulations governing DPRD allowances. Research findings: The empirical results indicate that local government size, regional fiscal capacity, and the number of DPRD members have a positive and significant effect on the amount of housing allowances received by DPRD members. Theoretical contribution/Originality: This study extends agency theory by demonstrating that, in the context of Indonesian local governments, agency problems are not only driven by information asymmetry but also by structural factors such as fiscal capacity and political scale. The findings confirm that political agents are able to strategically influence budgetary outcomes when institutional control mechanisms are weak, thereby enriching the application of agency theory in decentralized public sector settings. Practitioner/Policy Implication: The determination of DPRD housing allowances should be governed by a nationally standardized upper-limit formula based on objective fiscal indicators and regional cost indices, supported by mandatory independent fiscal reviews prior to approval. Additionally, enhanced transparency through detailed public disclosure of allowance components in APBD documents is essential to strengthen accountability and reduce legislative rent-seeking behavior.
Co-Authors A. Sakir, A. Adnan Adnan Afrah Junita Ahmad Husnizal aliamin aliamin Amara Balqis Annisa, Khairu Ariq Shidqi Aulia Afridzal Ayumiati, Ayumiati Batara, Gamal Cici Darmayanti Cut Afra Bilza Cut Alya Shafira Dara Fazella Darwanis Darwanis Darwanis Darwanis Desi Zeatifani Dewi Rosa Indah Fahira, Afra Hady Maulana Hasnawati Hasnawati Haura, Ghina Adhha Heru Fahlevi Heru Fahlevi, Heru Ikrima, Meisi Inayati Ulya Irzan, Mulya Islahuddin, Islahuddin Jalaluddin Jalaluddin Julita, Eva Jumaidi, Maisarah Junaidi, Novan Kasfari, Andi Lilis Maryasih, Lilis Loili, Husni Manullang, Surya Benediktus Mariana Mariana Martunis Martunis Maulana Kamal Maulina, Roza Mautia, Tuti Meisi Ikrima Meutia, Rita Mirna Indriani Mirna Indriani Muhammad Yasir Yusuf Mujahid, Abdullah Mukhlis Mukhlis Mukhlis Mulia Saputra Mulia Saputra Mulya Irzan Muna Mumtazah Hutagalung Nabila Anris Putri Nadirsyah, Nadirsyah Nisa Naifah Nurhasanah, Nurhanasah Nurrahma, Fanni Pertiwi, Dwi Meutia Putri Nailaturrachmah Putri, Akmalia Putri, Mirdaniati Rahmawaty, Rahmawaty Raudha, Nearumi Reza, Mirza Khairul Ridwan Ibrahim Riza Rona, Riza Rosa, Indah Puspita Roza Maulina Ruh maini Ruzan, Muhammad Geubrika Saifatul Husna saifatul husna, saifatul Sakirin, Sakirin Sari, Nanda Sartika Ulandari Shafira, Cut Alya Sofhia Intan Fadillah Sucito, Andi Sufitrayati sufitrayati sufitrayati Suparno Suparno Suryanty, Leny Syahriyal, Syahriyal Teuku Fauzi Tuti Meutia Ulandari, Sartika Ulhaq, Muhammad Dhia Yossi Diantimala Yusmita, Fifi Zahra, Rusyda Zeatifani, Desi Zulkarnaini ZURAIDA ZURAIDA