Memahami Hubungan Anggaran dan Pelaporan Keuangan Daerah dari Perspektif Hubungan Keagenan

Feby Namira Devella (Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala)
Syukriy Abdullah (Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala)

Jurnal Ilmiah Ekonomi Terpadu
Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU

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