Analisis Artikulasi Laporan Keuangan Pemerintah Daerah

https://doi.org/10.22146/jaap.35336

M. Ahlal Firdaus(1*), Irwan Taufiq Ritonga(2)

(1) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
(2) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
(*) Corresponding Author

Abstract


This research aims to analyse the articulation of sixty six unqualified opinion of local government financial statements (LKPD) for fiscal year year 2014 in Java and Bali. This research also identify types of inarticulatory when a LKPD is in inarticulate condition. This research utilizes descriptive qualitative approach and uses documentation technique for data collection. The analysis is employed by comparing the fact on the face (lembar muka) of LKPD with the criteria in accordance to accounting equation and Government Accounting Standard (SAP). Identification of inarticulatory is performed using documentation technique through a deep information extracting from audited result report BPK RI. The results of articulation assessment show that most of LKPD (89,39%) are not articulate, on average level of artikculation is 82,67%. Furthermores, identification results of inarticulatory types show there are twelve types of inarticulatory with 97 cases on cash toward accrual based LKPD and 10 types of inarticulatory with 24 cases on accrual based LKPD.

Keywords


artikulasi, laporan keuangan pemerintah daerah, pelaporan berbasis akrual

Full Text:

PDF


References

Badan Pemeriksa Keuangan Republik Indonesia, 2015, Ikhtisar Hasil Pemeriksaan Semester II BPK RI Tahun 2014, Jakarta.

Badan Pemeriksa Keuangan Republik Indonesia, 2015. Ikhtisar Hasil Pemeriksaan Semester I BPK RI Tahun 2015, Jakarta.

Bahnson, P.R., Miller, P.B.W. & Budge, B.P., 1996, ‘Nonarticulation in Cash Flow Statements and Implications for Educa¬tion, Research and Practice’, Accounting Horizons 10(4), 1-15.

Creswell, J.W., 2014, Research design: Qualitative, quantitative, and mixed methods approach 4th edition, Sage Publications, California.

Givens, H.R., 1966, ‘Basic Accounting Postulates’, The Accounting Review 41(3), 458–463.

Jusup, A.H., 2010, Auditing (Pengauditan), Bagian Penerbitan STIE YKPN, Yogyakarta.

Kinnunen, J. & Koskella, M., 1999, ‘Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland’, The European Accounting Review 8(4).

Mahmudi, 2007, Analisis laporan keuangan pemerintah daerah: Panduan bagi eksekutif, DPRD, dan masyarakat dalam pengambilan keputusan ekonomi, sosial, dan politik, UPP STIM YKPN, Yogyakarta.

Pusat Bahasa Departemen Pendidikan Nasional Republik Indonesia, 2008, Kamus Besar Bahasa Indonesia daring, Jakarta.

Ratmono, D. & Sholihin, M., 2015, Akuntansi keuangan daerah berbasis akrual, UPP STIM YKPN, Yogyakarta.

Republik Indonesia, 1945, Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 Amandemen IV, Jakarta.

Republik Indonesia, 2003. Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Jakarta.

Ritonga, I.T., 2010, Reviu laporan keuangan pemerintah daerah, LKMPD, Yogyakarta.

Soewadji, Y., 2012, Pengantar metodologi penelitian, Mitra Wacana Media, Jakarta.

Sugiyono., 2015, Metode penelitian kuantitatif, kualitatif dan R & D, Alfabeta, Bandung.

Suwardjono., 2013, Teori akuntansi: Perekaya-saan pelaporan keuangan Ed 3, BPFE, Yogyakarta.

Weygandt, J.J., Kimmel, P.D. & Kieso, D.E., 2013, Financial Accounting IFRS 2nd Edition, John Wiley & Sons, New York.



DOI: https://doi.org/10.22146/jaap.35336

Article Metrics

Abstract views : 10413 | views : 29069

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Jurnal Akuntansi dan Akuntabilitas Publik (JAAP)