Nurdiono, Nurdiono (2016) Upaya Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah: Suatu Tinjauan Teoritis. Indonesia Accounting Research Journal, 4 (1). pp. 11-20. ISSN 2303-2235

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Abstract

Although there have been increasing number of local government financial statements which were granted unqualified opinions and qualified opinions during 2005-2014, the quality of the local government financial statements, on average, were relatively poor. This certainly needs to get serious concerns from the providers, supervisors, and users of the financial statements since local government financial statement is a form of accountabilities of local leaders to the stakeholders. This article theoretically studies some possible elements that influence local government financial statements. The target of Ministry of Home Affairs that insisted local government financial statements which get fair opinions must be as many as 50% in 2014 undenily grabbed the attention of every related party. By considering those things it is expected that there will be significant improvement of local government financial statements which is proven by the outcome of Audit Board’s opinions. To create good governance, some factors needed to consider are local government roles on budgeting, supervisory function, examinational function, and human resource quality. Considering several elements above, it is expected that local government financial statements which get unqualified opinions and qualified opinions will be significantly increasing in the future.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Prof. Dr. Nurdiono, S.E., M.M., Akt., CA., CPA, CSRS Nurdiono
Date Deposited:	05 Jul 2018 03:14
Last Modified:	05 Jul 2018 03:14
URI:	http://repository.lppm.unila.ac.id/id/eprint/8469

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• Upaya Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah: Suatu Tinjauan Teoritis. (deposited 05 Jul 2018 03:14)
  • Upaya Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah: Suatu Tinjauan Teoritis. (deposited 05 Jul 2018 03:14) [Currently Displayed]

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