Setyawan, Wahyu and Gamayuni, Rindu Rika and Ahmad, Shamsuddeen Muhammad (2019) Analysis the Effect of E-Budgeting and Government Internal Control System on the Quality of Financial Reporting of Local Government in Indonesia in Islamic Perspectives. IKONOMIKA: Jurnal Ekonomi dan Bisnis Islam, 4 (2). pp. 137-150. ISSN ISSN : 2527-3434 (PRINT) - ISSN: 2527-5143 (ONLINE)

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Abstract

The objective of this study is to determine the impact of e - budgeting and internal g o v e r n m e n t c o n tr o l s y s t e m s t o fi n a n c i a l r e p o r ti n g o f l ocal g overnments in Indonesia as meas ured by the achievement of the unqualified o pinion from the r eport of the Financial Audit Board (LHP BPK) on the Regional Government Financial Reports ( LKPD) . Financial reporting is a mechanism in the delivery of financial information and a representation of the financial position of transactions c a r rie d o u t b y l o c a l governments , a s a n o b li g a ti o n o f r e s p o n si b ilit y f o r t h e allocation and use of resources that are useful for accounta bility and transparency purpose s. The implementation of e - budgeting and the government internal control system in the preparation of financial reporting is a means to realize accountability and transparency in governance in bureaucratic reform. This is consistent with t he perspective of Islam providing guidance in the embodiment of the syst em of good g o v e r n a n c e g o v e r n m e n t i n t h e f o r m o f t h r e e p ill a r s, n a m e l y tr a n s p a r e n c y , accountability and participation . The study population was all local governments i n I n d o n e si a w it h a s a m p le t h a t l o c a l g o v e r n m e n t s i n I n d o n e si a a r e a lr e a d y i m p le m e n ti n g e - budgeting i n t h e 2017 - 2 0 1 8 . T h is r e s e a r c h m e t h o d is a quantitative empirical research method using secondary data with data analysis performed statistical tests using multiple linear regression with Eviews 9.0. The results of hypothesis testing and mul tiple regression analysis with e views 9.0 show that e - budgeting and government internal control systems are simultaneously influenced positively to financial reporting of local governments in Indonesia in the form of unqualified o pinion .

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HV Social pathology. Social and public welfare
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: rindu rika
Date Deposited: 22 Jan 2020 09:31
Last Modified: 22 Jan 2020 09:31
URI: http://repository.lppm.unila.ac.id/id/eprint/17573

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