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All Journal Jurnal Ilmiah Ekonomi Terpadu
Feby Namira Devella
Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala
Economics, Econometrics & Finance

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Memahami Hubungan Anggaran dan Pelaporan Keuangan Daerah dari Perspektif Hubungan Keagenan Feby Namira Devella; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4327

Abstract

Abstract Budgets in local governments are financial plans that serve as operational and financial guidelines for local governments and financial reports are a medium of accountability for the budgets that have been implemented by local governments (Abdullah, 2020). Therefore, the local government financial report (LKPD) will show the budget and its realization, as well as the financial status before and after the budget is implemented (Abdullah, 2020). Between the two documents, there is a process that allows financial reports not only to report on budget execution, but also to provide political “tools” and acknowledgment of bias in the budgeting process estimated by local government external auditors. Therefore, agency problems are found in regional budgeting and financial reporting (Abdullah, 2020). Keywords: Keagenan, Hubungan Anggaran
Co-Authors Syukriy Abdullah