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Abstrak :
[Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah daerah serta temuan audit terhadap tingkat pengungkapan wajib Laporan Keuangan Pemerintah Daerah (LKPD). Penelitian ini menggunakan metode fixed effect balanced panel dengan jumlah sampel sebanyak 1167 LKPD Kabupaten/Kota di Indonesia tahun 2011-2013. Rata-rata tingkat pengungkapan LKPD tahun 2011-2013 adalah sebesar 64,51% yang tergolong masih cukup rendah. Hasil penelitian ini menemukan bahwa karakteristik pemerintah daerah yang terdiri dari umur administratif pemerintah daerah dan kekayaan pemerintah daerah berpengaruh positif terhadap tingkat pengungkapan LKPD. Untuk temuan audit dengan metode lag effect yang terdiri dari tingkat penyimpangan keuangan dan jumlah temuan audit atas kelemahan sistem pengendalian internal memiliki pengaruh negatif terhadap tingkat pengungkapan LKPD. Populasi, diferensiasi fungsional, dan jumlah temuan audit atas ketidakpatuhan perundang-undangan tidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.;This research aims to analyze the effect of Local Government characteristic and audit findings on financial statement disclosure. This research used fixed effect balanced panel method with sample total is 1167 financial statement of Local Governments District/City for 2011-2013. The average of Local Government financial statement disclosure level is 64,51% that is quite low. This result of this study shows that administrative age and wealth of the local government have positive significant effect on the local government financial statement disclosure. Audit findings with lag effect method consist of the level of financial irregularities and internal controls system have negative significant effect on the local government financial statement dislosure. Population, functional differentiation and constitution have no effect on the local government financial statement disclosure.;This research aims to analyze the effect of Local Government characteristic and audit findings on financial statement disclosure. This research used fixed effect balanced panel method with sample total is 1167 financial statement of Local Governments District/City for 2011-2013. The average of Local Government financial statement disclosure level is 64,51% that is quite low. This result of this study shows that administrative age and wealth of the local government have positive significant effect on the local government financial statement disclosure. Audit findings with lag effect method consist of the level of financial irregularities and internal controls system have negative significant effect on the local government financial statement dislosure. Population, functional differentiation and constitution have no effect on the local government financial statement disclosure.;This research aims to analyze the effect of Local Government characteristic and audit findings on financial statement disclosure. This research used fixed effect balanced panel method with sample total is 1167 financial statement of Local Governments District/City for 2011-2013. The average of Local Government financial statement disclosure level is 64,51% that is quite low. This result of this study shows that administrative age and wealth of the local government have positive significant effect on the local government financial statement disclosure. Audit findings with lag effect method consist of the level of financial irregularities and internal controls system have negative significant effect on the local government financial statement dislosure. Population, functional differentiation and constitution have no effect on the local government financial statement disclosure.;This research aims to analyze the effect of Local Government characteristic and audit findings on financial statement disclosure. This research used fixed effect balanced panel method with sample total is 1167 financial statement of Local Governments District/City for 2011-2013. The average of Local Government financial statement disclosure level is 64,51% that is quite low. This result of this study shows that administrative age and wealth of the local government have positive significant effect on the local government financial statement disclosure. Audit findings with lag effect method consist of the level of financial irregularities and internal controls system have negative significant effect on the local government financial statement dislosure. Population, functional differentiation and constitution have no effect on the local government financial statement disclosure.;This research aims to analyze the effect of Local Government characteristic and audit findings on financial statement disclosure. This research used fixed effect balanced panel method with sample total is 1167 financial statement of Local Governments District/City for 2011-2013. The average of Local Government financial statement disclosure level is 64,51% that is quite low. This result of this study shows that administrative age and wealth of the local government have positive significant effect on the local government financial statement disclosure. Audit findings with lag effect method consist of the level of financial irregularities and internal controls system have negative significant effect on the local government financial statement dislosure. Population, functional differentiation and constitution have no effect on the local government financial statement disclosure., This research aims to analyze the effect of Local Government characteristic and audit findings on financial statement disclosure. This research used fixed effect balanced panel method with sample total is 1167 financial statement of Local Governments District/City for 2011-2013. The average of Local Government financial statement disclosure level is 64,51% that is quite low. This result of this study shows that administrative age and wealth of the local government have positive significant effect on the local government financial statement disclosure. Audit findings with lag effect method consist of the level of financial irregularities and internal controls system have negative significant effect on the local government financial statement dislosure. Population, functional differentiation and constitution have no effect on the local government financial statement disclosure.]

Abstrak :
Penelitian ini bertujuan untuk menganalisis permasalahan pelaporan aset tetap pada pemerintah daerah kabupaten dan kota di Indonesia. Kompleksitas akuntansi aset tetap masih kurang dipahami di lingkungan pemerintah daerah sehingga berpengaruh pada banyaknya temuan audit atas LKPD yang terkait dengan set tetap. Hasil temuan audit terkait aset tetap tersebut selanjutnya digolongkan dalam beberapa kelompok. Penelitian dilakukan dengan menggunakan sampel dari seluruh kabupaten dan kota di Indonesia kecuali kabupaten dan kota di provinsi DKI Jakarta, untuk tahun 2006-2007. Hasil penelitian menunjukkan pelaporan aset tetap pada LKPD tidak ter-standar, jumlah temuan audit aset tetap untuk tahun 2007 meningkat secara drastis, beberapa jenis masalah aset tetap yang umum terjadi terutama catatan dan perincian tidak mendukung saldo aset tetap, beberapa hal yang mempengaruhi kualitas pelaporan asset serta memburuknya kualitas LKPD dimana salah satu penyebabnya adalah temuan atas aset tetap. This research examined fixed asset reporting at local government in Indonesia......Complexity in fixed asset accounting and reporting, is still not fully understood at many local goverment entities, and impact to many LKPD (local govemment financial statement) audit findings related to fixed asset. Audit findings related to fixed a classified into several groups. The research uses sample from all local government in Indonesia, except in Province of DKI Jakarta, for the budget year of 2006-2007. The result shows that fixed asset reporting in LKPD is not standardized, fixed asset audit findings of 2007 increased drastically, some types of fixed asset problems commonly occurred especially detailed fixed asset information does not support fixed asset balance, several things related to the quality of fixed asset reporting, and quality of LKPD is get that fixed asset audit findings is one of the cause.

Abstrak :
Penelitian ini bertujuan untuk mengetahui perbedaan perlakuan akuntansi atas pendapatan perpajakan antara sebelum dengan sesudah diberlakukannya Standar Akuntansi Pemerintah Berbasis Akrual di Kementerian Keuangan. Disamping itu, penelitian ini dimaksudkan untuk mengetahui permasalahan yang dihadapi Kementerian Keuangan dalam usahanya menerapkan Standar Akuntansi Pemerintah Berbasis Akrual. Metode penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Perbedaan perlakuan akuntansi dinilai dari kombinasi antara titik pengakuan, dokumen sumber, dan teknologi sistem informasi. Permasalahan yang dihadapai dinilai dari pelatihan pegawai, kebutuhan teknologi sistem informasi, komitmen pimpinan, biaya konversi, dan nilai yang diharapkan dari laporan keuangan. Hasil penelitian menunjukkan bahwa Perbedaan ada pada titik pengakuan pendapatan perpajakan yang didasarkan dengan dokumen sumber dimana basis kas menuju akrual diakui melalui setoran dan basis akrual melalui setoran dan ketetapan. Teknologi sistem informasi telah menyesuaikan dengan basis akrual namun masih by adjustment. Permasalahan utama terletak kepada SDM yang belum terlatih dan terlalu sering berganti karena pola mutasi. ...... This study aims to determine differences in accounting treatment of tax revenue between before and after the enactment of Accrual Based Government Accounting Standards in the Ministry of Finance. In addition, this study is intended to find out the problems faced by the Ministry of Finance and its efforts to apply Accrual Based Government Accounting Standards. This research method is qualitative research with case study approach. Differences in the accounting treatment are assessed by combination amongst points of recognition, source documents, and information systems technology. The problems faced are judged by employee training, the needs of information technology systems, management commitment, conversion costs, and the expected value of the financial statements. The results showed that differences exist at the point of tax revenue recognition is based with the source document where the cash towards accrual basis recognized through the deposit and accrual basis through the deposit and statutes. Technology information system adapted to the accrual basis but still by adjustment method. The main problem lies to the untrained human resources and too often changed because of the pattern of mutations.