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"[ABSTRAKSkripsi ini membahas tentang penyajian laporan keuangan pemerintah pusat denganstudi banding pada 5 negara, yaitu Afrika Selatan, Amerika Serikat, Australia,Selandia Baru, dan Indonesia sebagai objek utama penelitian. Penelitian ini adalahpenelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat komponenlaporan keuangan pemerintah di masing-masing negara dan membandingkannyadengan IPSAS serta membandingkan antara GFS dengan komponen dalam laporankeuangan seperti pengklasifikasian pendapatan, beban, aset, liabiltias dan belanjafungsional. Hasil dari penelitian ini mengungkapkan bahwa penyajian laporankeuangan pemerintah Indonesia sudah cukup baik jika dibandingkan dengan negaralain dan standar Internasional, namun diperlukan peningkatan dalam beberapa halseperti kelengkapan standar akuntansi keuangan dan penyajian informasi nonkeuangan.ABSTRACTThe focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.;The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information., The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.]"

"Skripsi ini membahas tentang perbandingan laporan keuangan pemerintah pusat dengan IPSAS dengan studi banding pada 10 negara, yaitu Afrika Selatan, Amerika Serikat, Australia, Indonesia, Inggris, Kanada, Malaysia, Selandia Baru, Sri Lanka, dan Swiss. Penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat standar akuntansi dan komponen laporan keuangan masing-masing negara dan membandingkannya dengan IPSAS. Hasil dari penelitian ini mengungkapkan bahwa penerapan IPSAS dalam standar akuntansi masing-masing negara bervariasi. Sebagian besar negara memiliki komponen laporan keuangan sesuai IPSAS dalam laporan keuangan pemerintahan masing-masing. Sementara, negara dengan aplikasi akrual yang paling mendekati IPSAS adalah Australia, Inggris, dan Selandia Baru.

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The focus of this study is to analyze the the comparison of central government financial statements with IPSAS in 10 countries, which are South Africa, United States, Australia, Indonesia, United Kingdom, Canada, Malaysia, New Zealand, Sri Lanka, and Switzerland. This research is a qualitative descriptive. It was conducted by analyzing the accounting standards and the component of financial statement in each country and comparing them with IPSAS. The result of this research reveals that IPSAS application in each country?s accounting standards is varied. Most of the countries have components of financial statements set by IPSAS in their own financial statements. Meanwhile, countries with accrual application closest to IPSAS are Australia, United Kingdom, and New Zealand."

"Penelitian ini menguji pengaruh penerapan IPSAS berbasis akrual (tingkat penerapan IPSAS berbasis akrual) dan kualitas Supreme Audit Institutions (SAI) terhadap transparansi keuangan pemerintah pusat. Penelitian ini juga menguji pengaruh tingkat penerapan IPSAS berbasis akrual dan kualitas SAI terhadap investasi langsung luar negeri (Foreign Direct Investment disingkat FDI) dan efisiensi belanja publik melalui transparansi keuangan. Riset ini memanfaatkan publikasi laporan keuangan, survei lembaga International Budget Partnership (IBP), Government Finance Statistics IMF, dan indikator komposit kinerja pemerintah (administrasi, pendidikan, kesehatan, infrastruktur, ekonomi, dan lingkungan) pada 71 pemerintah pusat selama periode 2008-2015 (460 observasi).Hasil estimasi model regresi menunjukkan bahwa tingkat penerapan IPSAS berbasis akrual dan kualitas SAI berpengaruh positif terhadap transparansi. Hasil estimasi model moderasi menemukan bahwa kualitas SAI memperkuat implementasi akrual terhadap peningkatan transparansi. Implementasi akrual telah mendukung transparansi keuangan namun potensi masalah keagenan (Irwin, 2012) pada pengelolaan keuangan negara (misal: pengelolaan surplus/defisit) diatasi dengan peran penegakan dan monitoring dari SAI.Hasil model regresi dengan metode 2SLS memperlihatkan bahwa tingkat penerapan IPSAS berbasis akrual dan kualitas SAI berpengaruh positif terhadap aliran FDI melalui transparansi keuangan. Sesuai konsep tata kelola publik bahwa investor lintas negara memperhatikan kualitas publikasi keuangan pemerintah. Sedangkan pengaruh tingkat penerapan IPSAS berbasis akrual tidak signifikan dan kualitas SAI signifikan berpengaruh positif secara tidak langsung terhadap efisiensi belanja, namun pengujian sensitivitas menunjukkan pengaruh langsung tingkat penerapan IPSAS berbasis akrual dan kualitas SAI terhadap efisiensi belanja yang menjelaskan bahwa pengelolaan keuangan pemerintah memperhatikan langsung kualitas pelayanan publik (value for money.

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This research aims to study accrual-based IPSAS implementation level and Supreme Audit Institutions (SAI) quality effect on central government fiscal transparency. This research also investigates its consequences on Foreign Direct Investments (FDI) and spending efficiency indirectly through fiscal transparency. This research analyzes central government publications such as financial statements, the budget survei of International Budget Partnership (IBP), Government Finance Statistics of IMF, and composite indicator of government performances (administrative, education, health, infrastructure, economic, and environment) of 71 governments for period 2008-2015 (460 observations).The regression model estimation result demonstrates accrual-based IPSAS and SAI quality have positive associations with fiscal transparency. The regression moderation model also exhibits SAI quality strengthen accrual implementation on enhancing fiscal transparency. The results support agency theory (Irwin, 2012) that accrual implementation has potential agency problem on public financial management (i.e., surplus/deficit illusion). The accrual implementation needs enforcement and monitoring roles from SAI.Conducting 2SLS regression model has demonstrated accrual-based IPSAS and SAI quality have positive impacts on FDI indirectly through fiscal transparency. According to public governance concept, cross-border investors consider on quality of government financial publications. However, the accrual-based IPSAS implementation has no positive association, and SAI quality has a positive association indirectly on public sector efficiency; however, the sensitivity analysis results positive associations directly of both on efficiency. This result supports that modern public sector accounting and audit practices strongly affect directly on public services quality (value for money)."