Analisis Konten Informasi Dalam Laporan Keuangan, Laporan Kinerja dan Laporan Penyelenggaraan Pemerintah Daerah
Keywords:
information content, financial statement, performance and accountability report, local government
Abstract
Local government in Indonesia are obliged to produce at least 3 types of reports namely financial statements (LKPD), accountability reports (LAKIP) and performance report (LPPD). These three types of reports is regulated by different legal rules, using different formats and evaluated by different institutions. This research aims to analyze the information content of local government reports. Some previous research found that the usefulness of information presented on these three types of reports are relatively limited, whereas it requires high cost, involving many human resources and require a lot of infrastructure support. Thereforethe analysis of information presented in thesethree report needs to be done.This research conducted on Sleman and Malang district. The data used in this study were collected through document review, in-depth interviews, observation and focus group discusion. This study found many repetition of information on these three types of reports. This reseach also found inconsistencies of data used in these threereport.
References
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Kristiansen, et al, (2009). Public sector reforms and financial transparency: experiences from indonesian districts. Contemporary Southeast Asia, Vol.31 pp 64-87
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Meyer, J. W. and B. Rowan.1977. Institutionalized Organizations: Formal Structure as Financial Myth and Ceremony.American Journal of Sociology Vol. 83, pp. 340–63
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Pablos, Carcaba. 2002. The Annual report as a tool for financial disclosure in local governments.International Journal of Management. Vol.19 No.4
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Paulsson, Gert. (2006). Accrual Accounting In The Public Sector: Experiences From The Central Government In Sweden. Financial Accountability & Management
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Ryan, Christine; Trevor Stanley dan Morton Nelson. (2000). Accountability Disclosure by Queensland Local Government Councils: 1997-1999. Financial Accountability & Management, Vol. 18 (3).
Saliterer, Korac, (2013). Performance information use by politicians and public manager for internal control and external accountability purposes. Critical Perspectives on Accounting
Scott, William R. 2000. Financial Accounting Theory.USA :Prentice-Hall
Smith, C., Warner, J., 1970. On financial contracting: an analysis of bond covenants. Journal of Economics 7, 117–161.
Steccolini, Ileana. 2009. Local Government Annual Report: an Accountability Medium?.Conference on Accounting and Auditing in Public Sector Reforms
Streim, Hannes. (1994). Agency Problem in Legal Political System and Supreme
Strom, K. 2000. Delegation and accountability in parliamentary democracies.European Journal of Political Research 37: 261-289.
Thayer,( 1978).The local government annual report as apolicy planning opportunity. Public Administration Review Vol 38 No.4 pp. 373-376
Thayer,Ralph.1979.Make city annual report useful. Policy Analysis.
Zucker, L.G. (1977), The role of institutionalization in cultural persistence, American Sociological Review, Vol. 42, pp. 726-43.
Brignall, S. and Modell, S. (2000), An institutional perspective on performance measurement and management in the new public sector. Management Accounting Research, Vol. 11, pp. 281-306.
Carnegie dan West. (2005). Making accounting accountable in the public sector. Critical Perspective on Accounting, vol.16, pp.905-928
Chang, L. dan Most,K. (1985), The perceived usefulnes of financial statements for investors decisions, Florida International University Press, Miami, FL
Coy dan Pratt, (1998), An insight into accountability and politics in universities: a case study, Accounting, Auditing & Accountability Journal, Vol.11 No.5, pp.540-61
Crawford, Gordon. Hermawan, P.Yulius (2002), Whose agenda? Partnership and international assistance to democratization and governance reform in Indonesia. Contemporary Southeast Asia
DiMaggio, P.J. and Powell, W.W. (1983), The iron cage revisited: institutional isomorphism and collective rationality in organizational fields, American Sociological Review, Vol. 48, pp. 147-60.
Gudono.(2014). Teori Organisasi Edisi 3. Yogyakarta: BPFE-Yogyakarta.
Guthrie, J., Humphrey, C., Olson, O. (1999), Debating developments in new public financial management: The limits of global theorising and some new ways forward. Financial Accountability and Management, Vol. 15, no. 3-4, 209-228.
Halim, Abdul. (2007). Akuntansi Sektor Publik : Akuntansi Keuangan Daerah. Edisi 3.Jakarta : Salemba Empat
Hood, C. (1991), A Public management for all seasons? Public Administration, Vol. 69, no. 1, 3-19.
Hood, C. (1995), The new public management“ in the 1980s: variations on a theme, Accounting, Organisations and Society, Vol. 20, no. 2-3, 93-109.
Hooks, (2002), ”The Information gap in annual reports”, Accounting, Auditing & Accountability Journal, Vol.15 No.4, pp.501-522
Inpres RI No. 7 tahun 1999 tentang Akuntabilitas Kinerja Instansi Pemerintah.
Jesus, Eirado,( 2012).Relevance of accounting information to public sector accountability Reviewed of applied management studies (10) 87-98
Jones, (1999). Local Government Annual report: Mimicry in Action
Kapucu, Naim (2009), New public management and governance perspectives in understanding public management, Public Administration Review,
Kristiansen, et al, (2009). Public sector reforms and financial transparency: experiences from indonesian districts. Contemporary Southeast Asia, Vol.31 pp 64-87
Kwon & Gorman, (2014), Links between performance measures & local economic development:examination of a two stage model of internal & external factors. Public performance & Management Review, vol 37. Pp658-678
Lane, Jan-Erik.2003. Management and public organization: The principal-agent framework.University of Geneva and National University of Singapore.Working paper.
Lapsley, I. (2008), The NPM agenda: back to the future, Financial Accountability & Management, Vol. 24 No. 1, pp. 77-96.
Martiningsih, RR Sri Pancawati. (2008). Analisis Kebutuhan Informasi Pemerintahan : Studi Pelaporan Keuangan Pemerintah. Tesis Program Pasca Sarjana Universitas Gajah Mada
Meyer, J. W. and B. Rowan.1977. Institutionalized Organizations: Formal Structure as Financial Myth and Ceremony.American Journal of Sociology Vol. 83, pp. 340–63
Mimba, Helden, Tillema (2013). The Design and use of performance information in Indonesian Local Government under diverging stakeholder pressures, Public administration & Development Review,Vol.33 pp 15-28
Moe, T. M. 1984. The new economics of organization.American Journal of Political Science 28(5): 739-777.
Pablos, Carcaba. 2002. The Annual report as a tool for financial disclosure in local governments.International Journal of Management. Vol.19 No.4
Patton, J.M. (1992), Accountability and Government Financial Reporting. Financial Accountability and Management, Vol.3 No.3 pp.165-180
Paulsson, Gert. (2006). Accrual Accounting In The Public Sector: Experiences From The Central Government In Sweden. Financial Accountability & Management
Pemerintah Republik Indonesia Peraturan Pemerintah Nomor 3 Tahun 2007 tentang tentang Laporan Penyelenggaraan Pemerintah daerah kepada Pemerintah, Laporan Keterangan PertanggungjawabanKepala Daerah kepada Dewan Perwakilan Rakyat Daerah, dan Informasi LaporanPenyelenggaraan Pemerintahan Daerah kepada Masyarakat.
Pemerintah Republik Indonesia, Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan.
Pemerintah Republik Indonesia, Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.
Republik Indonesia.Undang-Undang No. 1 Tahun 2004 Tentang Perbendaharaan Negara.
Republik Indonesia.Undang-Undang No. 15 Tahun 2004 Tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara.
Republik Indonesia.Undang-Undang No. 17 Tahun 2003 Tentang Keuangan Negara.
Republik Indonesia.Undang-Undang No. 33 Tahun 2004 Tentang Perimbangan antara Keuangan Pemerintah Pusat dan Pemerintah Daerah.
Ryan, Christine; Trevor Stanley dan Morton Nelson. (2000). Accountability Disclosure by Queensland Local Government Councils: 1997-1999. Financial Accountability & Management, Vol. 18 (3).
Saliterer, Korac, (2013). Performance information use by politicians and public manager for internal control and external accountability purposes. Critical Perspectives on Accounting
Scott, William R. 2000. Financial Accounting Theory.USA :Prentice-Hall
Smith, C., Warner, J., 1970. On financial contracting: an analysis of bond covenants. Journal of Economics 7, 117–161.
Steccolini, Ileana. 2009. Local Government Annual Report: an Accountability Medium?.Conference on Accounting and Auditing in Public Sector Reforms
Streim, Hannes. (1994). Agency Problem in Legal Political System and Supreme
Strom, K. 2000. Delegation and accountability in parliamentary democracies.European Journal of Political Research 37: 261-289.
Thayer,( 1978).The local government annual report as apolicy planning opportunity. Public Administration Review Vol 38 No.4 pp. 373-376
Thayer,Ralph.1979.Make city annual report useful. Policy Analysis.
Zucker, L.G. (1977), The role of institutionalization in cultural persistence, American Sociological Review, Vol. 42, pp. 726-43.
How to Cite
Sukartini, & Amy Fontanella. (1). Analisis Konten Informasi Dalam Laporan Keuangan, Laporan Kinerja dan Laporan Penyelenggaraan Pemerintah Daerah. Akuntansi Dan Manajemen, 12(1), 18-35. https://doi.org/10.30630/jam.v12i1.71
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Articles
