Memahami Hubungan Anggaran dan Pelaporan Keuangan Daerah dari Perspektif Hubungan Keagenan

Feby Namira Devella, Syukriy Abdullah

Abstract


Abstract

Budgets in local governments are financial plans that serve as operational and financial guidelines for local governments and financial reports are a medium of accountability for the budgets that have been implemented by local governments (Abdullah, 2020). Therefore, the local government financial report (LKPD) will show the budget and its realization, as well as the financial status before and after the budget is implemented (Abdullah, 2020). Between the two documents, there is a process that allows financial reports not only to report on budget execution, but also to provide political “tools” and acknowledgment of bias in the budgeting process estimated by local government external auditors. Therefore, agency problems are found in regional budgeting and financial reporting (Abdullah, 2020).

Keywords: Keagenan, Hubungan Anggaran


Full Text:

PDF

References


Abdullah, Syukriy. 2020. Perilaku Oportunistik Legislatif dan Faktor-Faktor yang Mempengaruhinya: Bukti Empiris dari Penganggaran Pemerintah Daerah di Indonesia. Disertasi. Yogyakarta: Program Studi Doktor Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada

Anessi-Pessina, Eugenio & Mariafransesca Sicilia. 2015. Blased Budgetting in the Public Sector: Evidence from Italian Local Governments. Local Government Studies 41(6):819-840.

__________, Mariafrancesca Sicilia, & Ileana Steccolini. 2012. Budgeting and Rebudgetting in Local Governments: Siamese Twins? Public Administration Review 72(6): 875-884.

Cohen. Sandra, Marco Bisogno, & Ioanna Malkogianni 2019. Earnings Management in Local Governments: The Role of Political Factors. Journal of Applied Accounting Research 20(3): 331-348.

Forrester, Jhon P. & Daniel R. Mullins. 1992. Rebudgetting: The Serial Nature of Municipal Budgetary Processes. Public Administration Review 52(5): 467- 473.

Fozzard, Adrian. 2001. The Basic Budgeting Problem: Approaches to Resource Allocation in the Public Sector and Their Implications for Pro-Poor Budgeting. Center for Aid and Public Expenditure, Overseas Development Institue (ODI). Working paper 147.

Halim, Abdul & Syukriy Abdullah. 2006. Hubungan dan Masalah Keagenan di Pemerintah Daerah: Sebuah Peluang Penelitian Anggaran dan Akuntansi. Jurnal Akuntansi Pemerintah 2(1): 53-64.

Howard, S. Kenneth. 1968. Budget Execution: Control vc. Flexibility. The American Review of Public Administration 2(1): 20-27.

Jones, L. R. & K. J. Euske. 1991. Strategic Misrepresentation in Budgeting. Journal of Public Administration Research and Theory: J-PART. 1 (4): 437-460.

Junita, Afrah. 2018. Perubahan Anggaran, Partisipasi Anggaran, Dan Gaya Kepemimpinan Pada Pemerintah Daerah: Bukti Empiris dari Perspektif Goal-Setting pada Satuan Kerja Perangkat Daerah di Aceh. Jurnal Penelitian Ekonomi Akuntansi (Jensi) 2(2):

Kiel, L. Douglas & Euel Elliott. 1992. Budgets as Dynamic Systems: Change, Variation, Time, and Budgetary Heuristics. Journal of Public Administration Research and Theory 2(2): 139-156).

Larkey, Patrick D. & Richard A. Smith. 1989. Bias in the Formulation of Local Government Budget Problems. Policy Sciences 22: 123-166.




DOI: https://doi.org/10.35308/jimetera.v1i1.4327

Refbacks

  • There are currently no refbacks.