Upaya Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah: Suatu Tinjauan Teoritis



Universitas Lampung


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.

Keywords: opinion, quality, human resource, accountability, governance

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Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.

Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS

Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)