Paper seminar akuntansi pemerintah kel 1--sap berbasis akrual
PENGARUH AKUNTANSI BERBASIS AKRUAL DAN SISTEM...
Transcript of PENGARUH AKUNTANSI BERBASIS AKRUAL DAN SISTEM...
PENGARUH AKUNTANSI BERBASIS A K R U A L DAN S I S T E M PENGENDALIAN INTERN PEMERINTAH TERHADAP
K U A L I T A S LAPORAN KEUANGAN KABUPATEN P A U
SKRIPSI
Untok Memenuhi SuUh Satu Persyaratan Mcmperolcfa G ^ r Sarjaua Ekonomi
Nama : Arieta NIM : 22^13.100
UNIVERSITAS MUHAMMADIYAH PALEMBANG F A K U L T A S EKONOMI DAN BISNIS
2017
PERNYATAAN BEBAS PLAGIAT
S a y a y a n g b e r l a n d a l a n g a n d i b a w a h i n i :
N a m a : A r i s t a
N I M : 2 2 2 0 1 3 1 0 0
P r o g r a m S t u d i : A k u n t a n s i
M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n l i d a k
a d a b a g i a n p y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n . A p a b i l a d i k e m u d i a n h a r i
t e r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r . m a k a s a y a s a n g g u p m e n c r i m a s a n k s i
a p a p u n s e s u a i d e n g a n p e r a t u r a n y a n g b e r l a k u .
P a l e m b a n g . F e b r u a r i 2 0 1 7
P e n u l i s
( A r i s t a )
i i
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang
Judul
Nama NIM Fakultas Program Studi Konsentrasi
TANDA PENGESAHAN SKRIPSI
: Pengaruh Akuntansi Berbasis Akrual Dan Sistem Pengendalian Intern Pemerintah Tahadap Kualitas Uqwran Keuangan Kabiq>aten Penukal Abab Lematang Ilir(PALI)
: Arista : 222013100 : Ekonomi : Akuntansi : Akuntansi Sektor Publik
Diterima dan Disahkan Pada Tanggal Pembimbing,
Pff• ^ W S £ . . M.Si.JGL CA NIDN:/NBM: 0002095507/972321
Mengetahui,
m
PERSEMBAHAN DAN MOTTO
Teruslah beijuaag karena tiada hasil yang mengjrhianati usaha.
Jika anda jatuh ribuan kali, berdirilah jutaan kali karma anda tidak tahu
seberapa dekat anda dengan kesuksesan.
Setiap aksi memiliki reaksi, seticq> perbuatan memiliki konsekuensi dan
setiap kebaikan memiliki suatu balasan yang baik.
(Arista)
Ku persembahkan kepada:
• Ayah dan Ibu Teicinta
• Kakak, dan adik-adikku tersayang
• Seseorang yang akan mendampingiku
kelak
• Teman-teman seperjuangan
• Almamater
PRAKATA
Assalamu'alaikum Wr. Wb.
F u j i s y u k u r k e h a d i r a t A l l a h S W T Y a n g M a h a P e n g a s i h l a g i M a h a
P e n y a y a n g d a n a t a s s e g a l a l i m p a h a n r a h m a t , t a u f i k , s e r t a h i d a y a h - N y a , s e h i n g g a
p e n u l i s a n s k r i p s i d e n g a n j u d u l P e n g a r u h A k u n t a n s i B e r b a s i s A k r u a l d a n S i s t e m
P e n g e n d a l i a n I n t e r n P e m e r i n t a h t e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n K a b u p a t e n
P A L I i n i d a p a t p e n u l i s s e l e s a i k a n s e b a g a i m a n a w a k t u y a n g d i j a d w a l k a n .
L a p o r a n k e u a n g a n a d a l a h b e n t u k p e r t a n g g u n g j a w a b a n p e n g e l o l a a n
k e u a n g a n n e g a r a / d a e r a h k e p a d a r a k y a t , a t a s p e n g e l o l a a n d a n a p u b l i k d a r i p a j a k ,
r e t r i b u s i a t a u t r a n s a k s i l a i n n y a . L a p o r a n k e u a n g a n p e m e r m t a h d i s u s u n u n t u k
m e n y e d i a k a n i n f o r m a s i y a n g b e r k u a l i t a s m e n g e n a i p o s i s i k e u a n g a n . U n t u k d a p a t
m e n g h a s i l k a n l a p o r a n k e u a n g a n y a n g b e r k u a l i t a s p e m e r i n t a h d i t u n t u t u n t u k d a p a t
m e n y a j i k a n l a p o r a n k e u a n g a n s e s u a i d e n g a n p e r a t u r a n a t a u s t a n d a r y a n g t e l a h
d i t e t a p k a n .
O l e h k a r e n a i t u u n t u k m e n g h a s i l k a n l a p o r a n k e u a n g a n y a n g b e r k u a l i t a s
p e m e r i n t a h d a e r a h K a b u p a t e n P e n u k a l A b a b L e m a t a n g I l i r ( P A L I ) h a r u s
m e n i n g k a t k a n p e n e r a p a n s i s t e m a k u n t a n s i b e r b a s i s a k r u a l y a n g m e r u p a k a n s i s t e m
a k u n t a n s i t e r b a r u y a n g d i y a k i n i d a p a t m e n g h a s i l k a n l a p o r a n k e u a n g a n y a n g
b e r k u a l i t a s s e r t a p e l a k s a n a a n s i s t e m p e n g e n d a l i a n i n t e r n u n t u k d a p a t m e m b e r i
k e y a k i n a n y a n g m e m a d a i b a g i t e r c a p a i t u j u a n p e m e r i n t a h . A d a p u n p e n u l i s a n
l a p o r a n p e n e l i t i a n d i b a g i m e n j a d i l i m a b a b b e r t u r u t - t u r u t , b a b p e n d a h u l u a n , b a b
V
k a j i a n p u s t a k a , b a b m e t o d e p e n e l i t i a n , b a b h a s i l d a n p e m b a h a s a n , d a n bab
s i m p u l a n d a n s a r a n .
P e n u l i s a n l a p o r a n i n i t e n t u t i d a k a k a n s e l e s a i t a n p a d o r o n g a n d a n
d u k u n g a n b a n y a k p i h a k . U n t u k i t u p e n u l i s s a m p a i k a n t e r i m a k a s i h t e r u t a m a
k e p a d a k e d u a o r a n g t u a ( I n d a n o d a n R u s n i a n a ) b e s e r t a k a k a k d a n a d i k - a d i k k u
y a n g d o ' a d a n b a n t u a n n y a m e m i l i k i m a k n a b e s a r d a l a m p r o s e s i n i . P e n u l i s j u g a
m e n g u c a p k a n t e r i m a k a s i h k e p a d a I b u D R . S a ' a d a h S i d d i k , S . E . , M . S i . , A k . , C A
s e l a k u D o s e n P e m b i m b i n g , y a n g t e l a h m e m b i m b i n g d a n m e m b e r i k a n p e n g a r a h a n ,
m o t i v a s i s e r t a s a r a n - s a r a n d e n g a n t u l u s d a n i k h l a s k e p a d a p e n u l i s , s e h i n g g a
p e n u l i s d a p a t m e n y e l e s a i k a n s k r i p s i i n i . S e l a i n i t u , p e n u l i s j u g a m e n g u c a p k a n
t e r i m a k a s i h k e p a d a :
1 . B a p a k D r s . A b i d D j a z u l i , M . M s e l a k u R e k t o r U n i v e r s i t a s
M u h a m m a d i y a h P a l e m b a n g b e s e r t a s t a f f d a n k a r y a w a n / k a r y a w a t i .
2 . B a p a k D r s . F a u z i R i d w a n , M M s e l a k u D e k a n F a k u l t a s E k o n o m i d a n
B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g b e s e r t a s t a f f d a n
k a r y a w a n / k a r y a w a t i .
3 . B a p a k B e t r i S i r a j u d d i n , S . E . , M . S i . , A k . , CA d a n B a p a k M i z a n , S . E . ,
M . S i . , A k . , C A s e l a k u K e t u a d a n S e k r e t a r i s P r o g r a m S t u d i A k u n t a n s i
F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
4 . B a p a k d a n I b u d o s e n s e r t a s t a f f p e n g a j a r F a k u l t a s E k o n o m i d a n B i s n i s
U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
5 . P i m p i n a n b e s e r t a p e g a w a i p e m e r i n t a l i d a e r a l i K a b u p a t e n P e n u k a l A b a b
L e m a t a n g I l i r ( P A L I )
6 . S e m u a p i l i a k y a n g t i d a k d a p a t p e n u l i s s e b u t k a n n a m a n y a s a t u p e r s a t u .
v i
S e m o g a A l l a h S W T m e m b a l a s b u d i b a i k u n t u k s e l u r u h b a n t u a n y a n g
d i b e r i k a n g u n a m e n y e l e s a i k a n s k r i p s i i n i . P e n u l i s m e n y a d a r i , m e s k i p u n b a n y a k
u s a h a t e l a h p e n u l i s l a k u k a n , a k a n t e t a p i s k r i p s i i n i m a s i h j a u h d a r i s e m p u m a .
M e s k i p u n d e m i k i a n m u d a h - m u d a h a n d a r i s k r i p s i i n i t e t a p a d a m a n f a a t y a n g d a p a t
d i p e r o l e h . A m i n .
Wassalamu'alaikum Wr, Wb.
P a l e m b a n g , 2 0 1 7
P e n u l i s
A r i s t a
v i i
DAFTAR ISI
H a l a m a n
HALAMAN JLTDUL i
HALAMAN PERNYATAAN BEBAS PLAGIAT U
HALAMAN PENGESAHAN SKRIPSI iii
HALAMAN PERSEMBAHAN DAN MOTTO iv
HALAMAN PRAKATA v
HALAMAN DAFTAR ISI vui
HALAMAN DAFTAR TABEL xi
HALAMAN DAFTAR GAMBAR xn
HALAMAN DAFTAR LAMPIRAN xiv
ABSTRAK IV
A . BAB I PENDAHULUAN 1
B . L a t a r B e l a k a n g M a s a l a h 1
C . R u m u s a n M a s a l a h 9
D. T u j u a n P e n e l i t i a n 1 0
E . M a n f a a t P e n e l i t i a n 10
BAB II KAJIAN PUSTAKA 12
A . L a n d a s a n T e o r i 12
1 . A k u n t a n s i B e r b a s i s A k r u a l 1 2
2 . S i s t e m P e n g e n d a l i a n I n t e r n 1 4
3 . K u a l i t a s L a p o r a n K e u a n g a n 1 6
B . P e n e l i t i a n S e b e l u m n y a 1 9
v i t i
C . K e r a n g k a P e m i k i r a n 2 1
D . H i p o t e s i s 2 5
BAB 111 M E T O D E P E N E L I T I A N 26
A . J e n i s P e n e l i t i a n 2 6
B . L o k a s i P e n e l i t i a n 2 7
C . O p e r a s i o n a l V a r i a b e l 2 7
D . P o p u l a s i d a n S a m p e l 28
E . D a t a y a n g D i p e r l u k a n 2 0
F . M e t o d e P e n g u m p u l a n D a t a 30
G . A n a l i s i s D a t a d a n T e k n i k A n a l i s i s 3 3
BAB IV HASIL P E N E L I T I A N DAN PEMBAHASAN 42
A. H a s i l P e n e l i t i a n 4 2
1 . S e j a r a h P e m e r i n t a h D a e r a h K a b u p a t e n P A L I 4 2
2 . S t r u k t u r O r g a n i s a s i P e m e r i n t a h D a e r a h K a b u p a t e n P A L I 4 4
3 . G a m b a r a n K a r a k t e r i s t i k R e s p o n d e n 4 5
4 . G a m b a r a n K a r a k t e r i s t i k V a r i a b e l 4 7
5 . A n a l i s i s D e s k r i p t i f V a r i a b e l P e n e l i t i a n 4 8
a. V a r i a b e l A k u n t a n s i B e r b a s i s A k r u a l ( X i ) 4 8
b . V a r i a b e l S i s t e m P e n g e n d a l i a n I n t e r n ( X 2 ) 5 3
c. V a r i a b e l K u a l i t a s L a p o r a n K e u a n g a n 5 9
6 . P e n g u j i a n D a t a V a l i d i t a s d a n R e l i a b i l i t a s 6 5
a. U j i V a l i d i t a s 6 7
b . U j i R e l i a b i l i t a s 6 7
7 . U j i A s u m s i K l a s i k 6 8
i x
a. U j i N o r m a l i t a s
b . U j i A u t o K o r e l a s i 69
c. U j i M u l t i k o l i n e a n t a s 69
d. U j i H e t e r o k e d a s t i s i t a s 70
8. K o e f i s i e n D e t e r m i n a s i 71
9. R e g r e s i L i n e a r B e r g a n d a 71
10. U j i H i p o t e s i s 73
a. U j i H i p o t e s i s s e c a r a B e r s a m a ( U j i F ) 73
b . U j i H i p o t e s i s s e c a r a P a r s i a l ( U j i t ) 74
B . P e m b a h a s a n 76
BAB V SIMPULAN DAN SARAN 80
A . Simpulan 80
B . Saran 80
DAFTAR PUSTAKA 82
LAMPIRAN 84
X
DAFTAR T A B E L
H a l a m a n
T a b e l 1.1 O p i n i A u d i t B P K R l a t a s L a p o r a n K e u a n g a n S u m s e l 7
T a b e l m . l O p e r a s i o n a l i s a s i V a r i a b e l 2 7
T a b e l I I I . 2 D a f t a r S K P D K a b . P A L I 28
T a b e l r v . l D a f t a r N a m a P e j a b a t P e m k a b P A L I 4 4
T a b e l I V . 2 G a m b a r a n U m u m R e s p o n d e n 4 5
T a b e l I V . 3 J a w a b a n I n d i k a t o r P e n g a k u a n P e n d a p a t a n 4 8
T a b e l I V . 4 J a w a b a n I n d i k a t o r P e n g a k u a n B e b a n d a n B e l a n j a 4 9
T a b e l r v . 5 J a w a b a n P e n c a t a t a n d a n P e n g u k u r a A s e t & K e w a j i b a n 5 1
T a b e l r v . 6 J a w a b a n I n d i k a t o r L i n g k u n g a n P e n g e n d a l i a n 5 3
T a b e l I V . 7 J a w a b a n I n d i k a t o r P e n i l a i a n R i s i k o 5 4
T a b e l I V . 8 J a w a b a n I n d i k a t o r K e g i a t a n P e n g e n d a l i a n 5 6
T a b e l I V . 9 J a w a b a n I n d i k a t o r I n f o r m a s i d a n K o m u n i k a s i 5 7
T a b e l I V . 1 0 J a w a b a n I n d i k a t o r P e m a n t a u a n 5 8
T a b e l F V . 1 1 J a w a b a n I n d i k a t o r R e l e v a n 5 9
T a b e l F V . 1 2 J a w a b a n I n d i k a t o r A n d a l 6 1
T a b e l F V . 13 J a w a b a n I n d i k a t o r D a p a t D i b a n d i n g k a n 62
T a b e l l V . 1 4 J a w a b a n I n d i k a t o r D a p a t D i p a h a m i 6 4
T a b e l I V . 1 5 H a s i l U j i V a l i d i t a s V a r i a b e l A k u n t a n s i B e r b a s i s A k r u a l 66
T a b e l I V . 1 6 H a s i l U j i V a l i d i t a s V a r i a b e l S P I 6 6
T a b e l F V . 1 7 H a s i l U j i V a l i d i t a s V a r i a b e l K u a l i t a s L a p o r a n K e u a n g a n 6 7
T a b e l I V . 1 8 H a s i l U j i R e l i a b i l i t a s 6 7
T a b e l I V . 19 H a s i l U j i A u t o k o r e l a s i 6 9
xi
T a b e l I V . 2 0 H a s i l U j i M u l t i k o l i n e a n t a s 6 9
T a b e l I V . 2 1 H a s i l U j i K o e f i s i e n D e t e r m i n a s i 7 1
T a b e l I V . 2 2 H a s i l U j i R e g r e s i L i n e a r B e r g a n d a 71
T a b e l I V . 2 3 H a s i l U j i F 7 3
T a b e l I V . 2 4 H a s i l U j i t 7 4
xii
DAFTAR GAMBAR
H a l a m a n
G a m b a r I I 1 K e r a n g k a P e m i k i r a n 2 2
G a m b a r I V . l H a s i l U j i N o r m a l i t a s 6 8
G a m b a r I V . 2 H a s i l U j i H e t e r o k e d a s t i s i t a s 70
xiii
D A F T A R L A M P I R A N
H a l a m a n
D a f t a r N a m a S K P D P e m e r i n t a h K a b u p a t e n P A L I 8 4
K u e s i o n e r P e n e l i t i a n 8 5
H a s i l A n a l i s i s D e s k r i p t i f V a r i a b e l 8 9
H a s i l U j i V a l i d i t a s d a n U j i R e l i a b i l i t a s 9 6
H a s i l U j i A s u m s i K l a s i k 9 7
H a s i l U j i K o e f i s i e n D e t e r m i n a s i 9 8
H a s i l R e g r e s i L i n e a r B e r g a n d a 9 8
H a s i l U j i H i p o t e s i s 9 9
xiv
ABSTRAK
Arista/222013100/2017/ Pengaruh Akuntansi Berbasis Akrual Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Kabupaten PALI/Akuntansi Sektor Publik
Rumusan masalah dalam penelitian ini bagaimanakah pengaruh akuntansi berbasis akrual dan sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan Kabupaten PALI. Tujuan penelitian ini yaitu untuk mengetahui pengaruh akuntansi berbasis akrual dan sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan Kabupaten PALI. Jenis penelitian ini adalah asosiatif. Data yang digunakan adalah data primer dan data sekunder. Populasi dan sampel dalam penelitian ini adalah staf keuangan dari 34 satuan kerja perangkat daerah (SKPD) pemermtah Kabupaten PALI sebanyak 102 responden. Teknik pengumpulan data yaitu dengan kuesioner dan dokumentasi. Metode analsisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dan kualitatif. Hasil penelitian menunjukan bahwa akuntansi berbasis akrual dan sistem pengendalian intern signifikan dan positif memengaruhi kualitas laporan keuangaiL
Kata Kuncl akuntansi berbasis akrual, sistem pengendalian intern, kualitas laporan keuangan
XV
A B S T R A C T
A r i s t a / 2 2 2 0 1 3 1 0 0 / 2 0 1 7 / T h e I n f l u e n c e of Accounting Based A c c r u a l and I n t e r n a l C o n t r o l System of Goverment on the Q u a l i t y of F i n a n c i a l Statement of Kabupaten P A L I / P u b l i c Sector Accounting
F o r m u l a t i o n of the problem in this study was how the influence of accounting based a c c r u a l and i n t e r n a l control system of goverment on the quality of financial statement of Kabupaten P A U Objective of the study was for investigating the influence of accounting based a c c r u a l and i n t e r n a l control system of goverment on the quality offinancial statement of Kabupaten PALI. This study was assosiative. The data used were primary data and secondary data. Population a n sample i n this study were the financial staff of 3 4 work units at PALI distric goverment as much as 102 respondents. D a t a collection techniques were questionnaires and interview. Analysis method of data used i n this study were quantitative and qualitative analysis. The result of the study showed that accounting based a c c r u a l and i n t e r n a l control system i r f i u e n c e d significant and positive on the quality of f i n a n c i a l statement.
Keyword: accounting based accrual, i n t e r n a l control system, the quality of f i n a n c i a l statements
xvi
BAB I
PENDAHULUAN
A. Latar Belakang Masalah
D i m e n s i a k u n t a b i l i t a s p u b l i k m e l i p u t i a k u n t a b i l i t a s h u k u m d a n
k e j u j u r a n , a k u n t a b i l i t a s m a n e j e r i a l , a k u n t a b i l i t a s p r o g r a m , a k u n t a b i l i t a s
k e b i j a k a n d a n a k u n t a b i l i t a s f i n a n s i a l ( k e u a n g a n ) . T e r k a i t d e n g a n t u g a s u n t u k
m e n e g a k k a n a k u n t a b i l i t a s finansial, k h u s u s n y a d i d a e r a h , p e m e r i n t a h d a e r a h
b e r t a n g g u n g j a w a b m e m p u b l i k a s i k a n l a p o r a n k e u a n g a n k e p a d a p e m a n g k u
k e p e n t i n g a n n y a (stakeholder). O l e h k a r e n a i t u , i n f o r m a s i y a n g t e r d a p a t d i
d a l a m L a p o r a n K e u a n g a n P e m e r i n t a h D a e r a h ( L K P D ) h a r u s b e r m a n f a a t d a n
s e s u a i d e n g a n k e b u t u h a n p a r a p e m a k a i .
P e r t a n g g u n g j a w a b a n p e n g e l o l a a n k e u a n g a n d a e r a h m e r u p a k a n s e s u a t u
y a n g p e n t i n g u n t u k m e n d a p a t k a n k e p a s t i a n m e n g e n a i k e b e r h a s i l a n a t a u
k e t e p a t a n s u a t u k e g i a t a n p e n g e l o l a a n k e u a n g a n d a e r a h d a l a m m e n c a p a i
t u j u a n d a n s a s a r a n y a n g t e l a h d i t e t a p k a n . D a l a m r a n g k a p e r t a n g g u n g j a w a b a n
p e n g e l o l a a n k e u n g a n ( A P B D / A P B N ) , s e t i a p e n t i t a s p e l a p o r a n y a n g t e r d i r i
d a r i p e m e r i n t a h p u s a t , p e m e r i n t a h d a e r a h , k e m e n t e r i a n n e g a r a / l e m b a g a d a n
b e n d a h a r a u m u m n e g a r a w a j i b m e n y u s u n d a n m e n y a j i k a n l a p o r a n k e u a n g a n
d a n l a p o r a n k i n e r j a .
L a p o r a n k e u a n g a n a d a l a h b e n t u k p e r t a n g g u n g j a w a b a n p e n g e l o l a a n
k e u a n g a n n e g a r a / d a e r a h k e p a d a r a k y a t , a t a s p e n g e l o l a a n d a n a p u b l i k d a r i
p a j a k , r e t r i b u s i a t a u t r a n s a k s i l a i n n y a . L a p o r a n k e u a n g a n p e m e r i n t a h d i s u s u n
u n t u k m e n y e d i a k a n i n f o r m a s i y a n g r e l e v a n m e n g e n a i p o s i s i k e u a n g a n u n t u k
m c m b a n d i n g k a n r e a l i s a s i p e n d a p a t a n , b e l a n j a . t r a n s f e r d a n p c m b i a y a a n
1
2
d e n g a n a n g g a r a n y a n g l e l a h d i t e t a p k a n , m e n i l a i k o n d i s i k e u a n g a n ,
m e n g e v a l u a s i e f e k t i v i t a s d a n e f i s i e n s i s u a t u e n t i t a s p e l a p o r a n d a n m e m b a n t u
m e n e n t u k a n k e t a a t a n n y a t e r h a d a p p e r a t u r a n p e r u n d a n g - u n d a n g a n .
M e n u r u t M a h m u d i ( 2 0 1 6 : 8 ) f u n g s i u t a m a d a r i l a p o r a n k e u a n g a n
p e m e r i n t a h d a e r a h a d a l a h u n t u k m e m b e r i k a n i n f o r m a s i k e u a n g a n k e p a d a
p i h a k - p i h a k y a n g b e r k e p e n t i n g a n d e n g a n l a p o r a n k e u a n g a n t e r s e b u t y a n g
a k a n d i g u n a k a n s e b a g a i d a s a r p e n g a m b i l a n k e p u t u s a n e k o n o m i , s o s i a l d a n
p o l i t i k . O l e h k a r e n a i t u l a p o r a n k e u a n g a n y a n g d i s a j i k a n d i h a r a p k a n b e n a r -
b e n a r h a r u s b e r k u a l i t a s d e n g a n t i n g k a t k a r a k t e r i s t i k y a n g m e m a d a i .
K a r a k t e r i s t i k k u a l i t a s l a p o r a n k e u a n g a n a d a l a h u k u r a n - u k u r a n n o r m a t i f
y a n g p e r l u d i w u j u d k a n d a l a m i n f o r m a s i a k u n t a n s i s e h i n g g a d a p a t m e m e n u h i
t u j u a n n y a . A d a p u n k a r a k t e r i s t i k k u a l i t a t i f l a p o r a n k e u a n g a n p e m e r i n t a h y a n g
m e r u p a k a n p r a s y a r a t n o r m a t i f s e b a g a i m a n a d i s e b u t k a n d a l a m R a n g k a
K o n s e p t u a l A k u n t a n s i P e m e r i n t a h a n P P N o . 7 1 T a h u n 2 0 1 0 y a i t u : r e l e v a n ,
a n d a l , d a p a t d i b a n d i n g k a n d a n d a p a t d i p a h a m i . A p a b i l a i n f o r m a s i y a n g
t e r d a p a t d i d a l a m l a p o r a n k e u a n g a n p e m e r i n t a h d a e r a h ( L K P D ) m e m e n u h i
k r i t e r i a k u a l i t a t i f s e p e r t i y a n g d i i s y a r a t k a n d a l a m P e r a t u r a n P e m e r i n t a h
N o m o r 2 4 T a h u n 2 0 0 5 , b e r a r t i p e m e r i n t a h d a e r a h m a m p u m e w u j u d k a n
t r a n s p a r a n s i d a n a k u n t a b i l i t a s d a l a m p e n g e l o l a a n k e u a n g a n d a e r a h .
P e n y u s u n a n l a p o r a n k e u a n g a n p a d a s e k t o r p u b l i k t e l a h m e n g a l a m i
p e r u b a h a n , y a i t u p e r u b a h a n s i s t e m a k u n t a n s i y a n g d i g u n a k a n d a r i a k u n t a n s i
b e r b a s i s k a s m e n j a d i a k u n t a n s i b e r b a s i s a k r u a l . P e m e r i n t a h t e l a h m e n e t a p k a n
d a l a m P e r a t u r a n P e m e r i n t a h N o m o r 7 1 T a h u n 2 0 1 0 m e n g g a n t i k a n P e r a t u r a n
P e m e r i n t a h N o m o r 2 4 T a h u n 2 0 0 5 t e n t a n g S t a n d a r A k u n t a n s i P e m e r i n t a h a n
3
( S A P ) B e r b a s i s A k r u a l . P a d a P P N o . 7 1 t a h u n 2 0 1 0 b a t a s w a k t u p e n e r a p a n
s i s t e m a k u n t a n s i a k r u a l s e c a r a p e n u h (full accrual) d i u n d u r s a m p a i d e n g a n
t a h u n 2 0 1 4 , h a l i n i b e r a r t i p a d a t a h u n 2 0 1 5 p e m e r m t a h p u s a t m a u p u n
p e m e r i n t a h d a e r a h s u d a h h a r u s m e n e r a p k a n s t a n d a r a k u n t a n s i b e r b a s i s a k r u a l
s e c a r a p e n u h .
S t a n d a r A k u n t a n s i P e m e r i n t a h a n ( S A P ) m e r u p a k a n p r i n s i p - p r i n s i p
a k u n t a n s i y a n g d i t e r a p k a n d a l a m m e n y u s u n d a n m e n y a j i k a n L a p o r a n
K e u a n g a n P e m e r i n t a h , y a n g t e d i r i d a r i L a p o r a n K e u a n g a n P e m e r i n t a h P u s a t (
L K P P ) d a n L a p o r a n K e u a n g a n P e m e r i n t a h D a e r a h ( L K P D ) . A k u n t a n s i
b e r b a s i s a k r u a l a d a l a h s u a t u b a s i s a k u n t a n s i d i m a n a t r a n s a k s i e k o n o m i d a n
p e r i s t i w a l a i n n y a d i a k u i , d i c a t a t d a n d i s a j i k a n d a l a m l a p o r a n k e u a n g a n p a d a
s a a t t e r j a d i n y a t r a n s a k s i t e r s e b u t , t a n p a m e m p e r h a t i k a n w a k t u k a s a t a u s e t a r a
k a s d i t e r i m a a t a u d i b a y a r k a n , D a l a m a k u n t a n s i b e r b a s i s a k r u a l w a k t u
p e n c a t a t a n ( r e c o r d i n g ) s e s u a i d e n g a n s a a t t e r j a d i n y a a r u s s u m b e r d a y a ,
s e h i n g g a d a p a t m e n y e d i a k a n i n f o r m a s i y a n g p a l i n g k o m p r e h e n s i f k a r e n a
s e l u r u h a r u s s u m b e r d a y a d i c a t a t .
P e n g g u n a a n b a s i s a k r u a l m e r u p a k a n s a l a h s a t u c i r i d a r i p r a k t i k
m a n a j e m e n k e u a n g a n m o d e m ( s e k t o r p u b l i k ) y a n g b e r t u j u a n u n t u k d a p a t
m e n i n g k a t k a n t r a n s p a r a n s i d a n a k u n t a b i l i t a s p e n g e l o l a a n k e u a n g a n d a e r a h ,
s e h i n g g a p e m e r i n t a h d a p a t m e n g h a s i l k a n L a p o r a n K e u a n g a n P e m e r i n t a h
D a e r a h ( L K P D ) y a n g b e r k u a l i t a s .
M e n u m t M a r d i a s m o ( 2 0 0 9 : 1 5 4 ) a k u n t a n s i b e r b a s i s a k r u a l d i a n g g a p
l e b i h b a i k d a r i p a d a a k u n t a n s i k a s . T e k n i k a k u n t a n s i b e r b a s i s a k m a l d i y a k i n i
d a p a t m e n g h a s i l k a n l a p o r a n k e u a n g a n y a n g l e b i h d a p a t d i p e r c a y a , l e b i h
4
a k u r a l , k o m p r e h e n s i f , d a n r e l e v a n u n t u k p e n g a m b i l a n k e p u t u s a n e k o n o m i ,
s o s i a l d a n p o l i t i k
M e n u r u t H a l i m ( 2 0 0 7 : 1 8 6 ) m e n i n g k a t k a n l a p o r a n k e u a n g a n d a n
k i n e i j a p e m e r i n t a h , s e t i a p e n t i t a s p e l a p o r a n d a n a k u n t a n s i w a j i b
m e n y e l e n g g a r a k a n s i s t e m p e n g e n d a l i a n i n t e m s e s u a i d e n g a n k e t e n t u a n
p e r a t u r a n p e r u n d a n g - u n d a n g a n y a n g b e r l a k u . S i s t e m p e n g e n d a l i a n i n t e m
a d a l a h p r o s e s y a n g i n t e g r a l d a r i t i n d a k a n d a n k e g i a t a n y a n g d i l a k u k a n
m a n a j e m e n ( e k s e k u t i f ) d a n j a j a r a n n y a u n t u k m e m b e r i k a n j a m i n a n a t a u
k e y a k i n a n y a n g m e m a d a i a t a s t e r c i p t a n y a t u j u a n o r g a n i s a s i m e l a l u i k e g i a t a n
y a n g e f e k t i f d s n e f i s i e n , k e a n d a l a n l a p o r a n k e u a n g a n , p e n g a m a t a n a s e t
n e g a r a , d a n k e t a a t a n t e r h a d a p p e r a t u r a n p e r u n d a n g a n - u n d a n g a n ( M a h m u d i ,
2 0 1 6 : 2 0 ) .
P e n i n g k a t a n k u a l i t a s p e n g e n d a l i a n i n t e m y a n g s e m a k i n b a i k d a p a t
m e n g u r a n g i k e i n g i n a n d a n k e s e m p a t a n u n t u k m e l a k u k a n p e n y a l a g u n a a n
w e w e n a n g d a n k e k u a s a a n . S e h i n g g a i n t e g r i t a s p e j a b a t d a n p e g a w a i
p e m e r i n t a h a n a k a n s e m a k i n m e n i n g k a t d a n p a d a a k h i m y a w i b a w a
p e m e r i n t a h a n d i m a t a m a s y a r a k a t a k a n s e m a k i n b a i k .
U n s u r - u n s u r p e n g e n d a l i a n i n t e r n m e m p a k a n u n s u r y a n g t e i j a l i n e r a t
s a t u d e n g a n y a n g l a i n n y a , p r o s e s p e n g e n d a l i a n m e n y a t u p a d a t i n d a k a n d a n
k e g i a t a n y a n g d i l a k u k a n s e c a r a t e r u s m e n e r u s o l e h p i m p i n a n d a n s e l u r u h
p e g a w a i , o l e h k a r e n a i t u , y a n g m e n j a d i f o n d a s i d a r i p e n g e n d a l i a n a d a l a h
o r a n g - o r a n g ( S D M ) , d i d a l a m o r g a n i s a s i y a n g m e m b e n t u k l i n g k u n g a n
p e n g e n d a l i a n y a n g b a i k d a l a m m e n c a p a i s a s a r a n d a n t u j u a n y a n g i n g i n
5
T a h u n 2 0 0 8 P e m e r i n t a h t e l a h m e n e r b i t k a n P e r a t u r a n P e m e r i n t a h
N o m o r 6 0 T a h u n 2 0 0 8 t e n t a n g S i s t e m P e n g e n d a l i a n I n t e m P e m e r i n t a h
( S P I P ) , p e r a n c a n g a n P P t e r s e b u t d i p r a k a r s a i o l e h B a d a n P e n g a w a s a n
K e u a n g a n d a n P e m b a n g u n a n ( B P K P ) , s e b a g a i p e l a k s a n a a n d a r i p a s a l 5 8 a y a t
( 2 ) U n d a n g - U n d a n g N o m o r 1 T a h u n 2 0 0 4 t e n t a n g P e r b e n d a h a r a a n N e g a r a .
S i s t e m P e n g e n d a l i a n I n t e m P e m e r i n t a h a n ( S P I P ) b e r t u j u a n u n t u k
m e m b e r i k a n k e y a k i n a n y a n g m e m a d a i , b a g i t e r c a p a i n y a e f e k t i v i t a s d a n
e f i s i e n s i d a l a m p e n c a p a i a n t u j u a n p e n y e l e n g g a r a a n k e g i a t a n p e m e r i n t a h a n ,
k e a n d a l a n p e l a p o r a n k e u a n g a n , p e n g a m a t a n a s e t n e g a r a , d a n k e t a a t a n
t e r h a d a p p e r a t u r a n p e r u n d a n g - u n d a n g a n . D e n g a n a d a n y a P P - S P I P m a k a
s e t i a p m e n t e r i / p i m p i n a n l e m b a g a , g u b e m u r , b u p a t i / w a l i k o t a w a j i b
m e l a k u k a n p e n g e n d a l i a n a t a s p e n y e l e n g g a r a a n k e g i a t a n p e m e r i n t a h a n d e n g a n
b e r p e d o m a n p a d a S P I P s e b a g a i m a n a d i s e b u t k a n d a l a m p a s a l 2 a y a t ( 1 ) , d a n
s e k a l i g u s b e r t a n g g u n g j a w a b a t a s e f e k t i v i t a s p e n y e l e n g g a r a a n s i s t e m
p e n g e n d a l i a n i n t e r n d i l i n g k u n g a n m a s i n g - m a s i n g .
P e n e l i t i a n s e b e l u m n y a d i l a k u k a n o l e h T u t i H e r a w a t i ( 2 0 1 4 ) y a n g
b e r j u d u l P e n g a r u h S i s t e m P e n g e n d a l i a n I n t e m t e h a d a p K u a l i t a s L a p o r a n
K e u a n g a n P e m e r i n t a h D a e r a h C i a n j u r b e r k e s i m p u l a n b a h w a s i s t e m
p e n g e n d a l i a n i n t e m b e r p e n g a r u h p o s i t i f d a n s i g n i f i k a n t e r h a d a p k u a l i t a s
l a p o r a n k e u a n g a n p a d a P e m e r i n t a h D a e r a h C i a n j u r .
L a i n h a l n y a d e n g a n p e n e l i t i a n y a n g d i l a k u k a n o l e h I d a d a n M a d e
( 2 0 1 6 ) y a n g b e r j u d u l p e n g a m h S u m b e r D a y a M a n u s i a , S i s t e m P e n g e n d a l i a n
I n t e m , P e m a h a m a n B a s i s A k r u a l T e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n
D a e r a h , b e r k e s i m p u l a n b a h w a s u m b e r d a y a m a n u s i a , s i s t e m p e n g e n d a l i a n
6
i n t e m d a n p e m a h a m a n a t a s r e g u l a s i s i s t e m a k u n t a n s i p e m e r i n t a h b e r b a s i s
a k r u a l m e m p u n y a i p e n g a r u h p o s i t i f d a n s i g n i f i k a n t e r h a d a p k u a l i t a s l a p o r a n
k e u a n g a n p e m e r i n t a h d a e r a h .
P e n e l i t i a n l a i n n y a y a n g d i l a k u k a n o l e h I r f a n i a , d k k ( 2 0 1 6 ) y a n g
b e r j u d u l P e n g a r u h P e n e r a p a n Fair V a l u e d a n B a s i s A k r u a l T e r h a d a p K u a l i t a s
L a p o r a n K e u a n g a n P e m e r i n t a h D a e r a h W i l a y a h I V J a w a B a r a t
b e r k e s i m p u l a n b a h w a p e n e r a p a n fair value d a n b a s i s a k r u a l b e r p e n g a r u h
t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n p e m e r i n t a h d a e r a h W i l a y a h F V J a w a
B a r a t .
P e n u k a l A b a b L e m a t a n g I l i r ( P A L I ) m e m p a k a n s a l a h s a t u k a b u p a t e n d i
p r o v i n s i S u m a t e r a S e l a t a n , I n d o n e s i a . P e n u k a l A b a b L e m a t a n g I l i r a d a l a h
d a e r a h o t o n o m b a m h a s i l p e m e k a r a n d a r i K a b u p a t e n M u a r a E n i m y a n g
d i s a h k a n p a d a t a n g g a l 1 1 J a n u a r i 2 0 1 3 . S e b a g a i k a b u p a t e n b a m , k a b u p a t e n
P A L I m a s i h b a n y a k k e k u r a n g a n d a l a m b e r b a g a i a s p e k s e p e r t i s u m b e r d a y a
m a n u s i a , t e k n o l o g i , p e r e k o n o m i a n , p e m b a n g u n a n d a n l a i n n y a . H a l i n i t e n t u
b e r p e n g a m h t e r h a d a p k e g i a t a n p e m e r m t a h d a e r a h K a b u p a t e n P A L I s a l a h
s a t u n y a d a l a m p e n y u s u n a n l a p o r a n k e u a n g a n .
M e n y u s u n l a p o r a n k e u a n g a n d i b u t u h k a n o r a n g - o r a n g y a n g k o m p e t e n ,
s e r t a m e m a h a m i s e t i a p s t a n d a r a t a u p e r a t u r a n y a n g t e l a h d i t e t a p k a n u n t u k
d a p a t m e n g h a s i l k a n l a p o r a n k e u a n g a n y a n g b e k u a l i t a s d a n d a p a t d i g u n a k a n
d a l a m p e n g a m b i l a n k e p u t u s a n d a r i b e r b a g a i p i h a k . L a p o r a n k e u a n g a n y a n g
t e l a h d i a u d i t o l e h B a d a n P e m e r i k s a a n K e u a n g a n R e p u b l i k I n d o n e s i a ( B P K
R l ) t e r d i r i d a r i 1 8 k a b u p a t c n / k o t a d i W i l a y a h S u m a t e r a S e l a t a n s e p e r t i t a b e l
b e r i k u t i n i :
74
Tabel I . l Opini Audit BPK R l atas Laporan Keuangan
Wilayah Sumatera Selatan Tahun 2013-2015
N o E n t i t a s O P I V I A U D I T 3 P K N o E n t i t a s
zUi 4 Z U I 4 ZUl J I 1 l ^ I U V l l l b l O U l l l b C l W D P W T P
VV 1 1 W T P VV J. x 2 K o t a . L u b u k L i n g g a u W T P W T P W T P
3 K a b u p a t e n O K I W T P W T P W T P 4 K o t a P a l e m b a n t i W T P W T P W T P 5 K a b i i n a t e n O p a n I l i r W D P W T P W D P 6 K a b u n a t e n R a n v u a s i n W T P W T P W T P 7 K a b u n a t e n O k i i T i m i i r W T P W T P W T P 8 K a b u p a t e n M u s i B a n y u a s i n W T P W T P W T P 9 K a b u p a t e n O K U S e l a t a n W D P W T P W T P 1 0 K a b u p a t e n L a h a t W D P W T P W T P 1 1 K a b u p a t e n E m p a t L a w a n g W D P W D P W D P 1 2 K o t a P r a b u m u l i h W T P W T P W T P 1 3 K a b u p a t e n O K U W D P W D P W T P 1 4 K a b u p a t e n M u a r a E n i m W T P W T P W T P 1 5 K a b u p a t e n M u s i R a w a s W D P W T P W T P 1 6 K o t a P a g a r A l a m W D P A V T P W T P 1 7 K a b u p a t e n M u s i R a w a s U t a r a T M P W D P 1 8 K a b u p a t e n P A L I T M P W D P
S u m b e r : B P K P S u m s e l , 2 0 1 6
B e r d a s a r k a n T a b e l L I d a p a t d i l i h a t b a h w a o p i n i y a n g d i b e r i k a n o l e h
B P K R l a t a s K o t a / K a b u p a t e n W i l a y a h S u m a t e r a S e l a t a n b e l u m m a k s i m a l ,
d i b u k t i k a n d e n g a n o p i n i p r e d i k a t W a j a r T a n p a P e n g e c u a l i a n b e l u m d i d a p a t
o l e h s e m u a d a e r a h , d a n p a d a t a h u n 2 0 1 5 m a s i h t e r d a p a t 4 ( e m p a t ) d a e r a h
y a n g m e n d a p a t p r e d i k a t W a j a r D e n g a n P e n g e c u a l i a n , s a l a h s a t u n y a y a i t u
K a b u p a t e n P A L L
M e n u r u t I C e d e K a s t a w a ( B e r i t a P a g i , 3 1 M a r e t 2 0 1 6 ) , s e l a k u K e p a l a
B P K P e r w a k i l a n S u m a t e r a S e l a t a n , s e b a g a i d a e r a h y a n g b a r u d i m e k a r k a n
B P K m c m a k l u m i b u r u k n y a l a p o r a n k e u a n g a n y a n g d i b e r i k a n K a b u p a t e n
8
P A L I , k a r e n a m i n i m n y a s u m b e r d a y a m a n u s i a y a n g d i m i l i k i d a n s a a t i n i
l a p o r a n k e u a n g a n b e r b a s i s a k r u a l b a r u m u l a i d i t e r a p k a n d i S u m a t e r a S e l a t a n .
P e n e r a p a n a k u n t a n s i b e r b a s i s a k r u a l p a d a p e m e r i n t a h K a b u p a t e n P A L I
s u d a h c u k u p b a i k t e r g a m b a r d a r i u n s u r a k u n t a n s i b e r b a s i s a k r u a l y a i t u
p e n g a k u a n p e n d a p a t a n d a n p e n g a k u a n b e b a n d a n b e l a n j a t e l a h d i l a k s a n a k a n
s e s u a i p r i n s i p a k u n t a n s i b e r b a s i s a k r u a l , a k a n t e t a p i p a d a u n s u r p e n c a t a t a n
d a n p e n g u k u r a n a s e t d a n k e w a j i b a n m a s i h b e l u m m e m e n u h i p r i n s i p a k u n t a n s i
b e r b a s i s a k r u a l . B e r d a s a r k a n h a s i l p e m e r i k s a a n B P K a t a s l a p o r a n k e u a n g a n
p e m e r i n t a h K a b u p a t e n P e n u k a l A b a b L e m a t a n g I l i r , 13 b i d a n g t a n a h p a d a
D i n a s K e s e h a t a n d a n D i n a s P e n d a p a t a n , P e n g e l o l a a n K e u a n g a n d a n A s e t
D a e r a h , p e r a l a t a n d a n m e s i n d i c a t a t s e c a r a g a b u n g a n t a n p a r i n c i a n j u m i a h
u n i t d a n d a n j e n i s n y a , g e d u n g d a n b a n g u n a n s e b a n y a k 2 4 u n i t a s e t t e t a p
l a i n n y a d i c a t a t s e c a r a g a b u n g a n t a n p a r i n c i a n j u m i a h u n i t d a n j e n i s n y a s e r t a
b e l u m m e l a k u k a n p e n y u s u t a n a s e t t e t a p l a i n n y a . L a p o r a n k e u a n g a n b e r b a s i s
a k r u a l m e m i l i k i j e n i s y a n g l e b i h b a n y a k d i b a n d i n g m a n u a l d a r i s e m u l a e m p a t
l a p o r a n m e n j a d i t u j u h j e n i s y a i t u , l a p o r a n r e a l i s a s i a n g g a r a n , l a p o r a n
p e r u b a h a n s a l d o a n g g a r a n l e b i h , l a p o r a n o p e r a s i o n a l , l a p o r a n p e r u b a h a n
e k u i t a s , n e r a c a , l a p o r a n a r u s k a s , d a n c a t a t a n a t a s l a p o r a n k e u a n g a n .
H a s i l P e m e r i k s a a n a t a s S i s t e m P e n g e n d a l i a n I n t e m N o m o r
3 4 . B / L H P / X V I I I . P L G / 0 5 / 2 0 1 6 t a n g g a l 2 7 M e i 2 0 1 6 B P K m e n e m u k a n
k o n d i s i y a n g d a p a t d i l a p o r k a n b e r k a i t a n d e n g a n s i s t e m p e n g e n d a l i a n i n t e m
d a n o p e r a s i n y a . P o k o k - p o k o k k e l e m a h a n d a l a m S i s t e m P e n g e n d a l i a n I n t e m
A t a s L a p o r a n K e u a n g a n K a b u p a t e n P A L I y a n g d i t e m u k a n B P K y a i t u , 1 )
p e n g e l o l a a n k a s m e l a l u i r e k e n i n g p e n a m p u n g a n o l e h B e n d a h a r a p e n g e l u a r a n
9
t i d a k s e s u a i k e t e n t u a n , h a l i n i t e r j a d i k a r e n a k u r a n g n y a k e g i a t a n p e n g e n d a l i a n
y a n g d i l a k u k a n p i m p i n a n i n s t a n s i y a n g b e r s a n g k u t a n . 2 ) P i u t a n g P a j a k B u m i
d a n B a n g u n a n ( P B B ) t i d a k d i d u k u n g d a t a y a n g a k u r a t , 3 ) p e n g e l o l a a n d a n
p e n t a u s a h a a n p e r s e d i a n S K P D b e l u m d i l a k s a n a k a n s e c a r a m e m a d a i , h a l i n i
t e r j a d i k a r e n a k u r a n g n y a p e m a n t a u a n a t a s s e t i a p k i n e r j a y a n g d i l a k u k a n
p i h a k i n s t a n s i . 4 ) p e n g e l o l a a n a s e t t e t a p P e m e r i n t a h K a b u p a t e n P A L I b e l u m
t e r t i b , h a l i n i m e n u n j u k a n k u r a n g t e p e l i h a r a n y a l i n g k u n g a n p e n g e n d a l i a n
i n t e m y a i t u k o m i t m e n p e g a w a i a t a s s t a n d a r a t a u a t u r a n y a n g t e l a h d i t e t a p k a n .
5 ) K e s a l a h a n p e n g a n g g a r a n b e l a n j a b a r a n g d a n j a s a s e r t a b e l a n j a m o d a l , h a l
i n i t e r j a d i k a r e n a p e n i l a i a n r i s i k o y a n g d i l a k u k a n p i m p i n a n m a s i h b e l u m
m a k s i m a l . d a n 6 ) p e r t a n g g u n g j a w a b a n d a n p e l a p o r a n k e u a n g a n B a n t u a n
O p e r a s i o n a l S e k o l a h t i d a k t e r t i b , h a l i n i m e n u n j u k a n k u r a n g n y a p e m a n t a u a n
d a n e v a l u a s i a t a s k e g i a t a n y a n g d i l a k s a n a k a n p i h a k i n s t a n s i .
L a p o r a n H a s i l P e m e r i k s a a n K e p a t u h a n T e r h a d a p P e r u n d a n g - U n d a n g a n
N o m o r 3 4 . C / L H P / X V n L P L G / 0 5 / 2 1 6 t a n g g a l 2 7 M e i 2 0 1 6 , B P K m e n e m u k a n
a d a n y a k e t i d a k p a t u h a n d a n k e t i d a k p a t u t a n d a l a m p e n g u j i a n k e p a t u h a n
t e r h a d a p p e r a t u r a n p e r u n d a n g - u n d a n g a n p a d a P e m e r i n t a h K a b u p a t e n P A L I .
P o k o k - p o k o k t e m u a n k e t i d a k p a t u h a n a d a l a h 1 ) p e n g e l o l a a n p i n j a m
p a k a i k e n d a r a a n t i d a k t e r t i b , 2 ) t e r d a p a t k e n d a r a a a n d i n a s y a n g h i l a n g d a n
t i d a k d i k e t a h u i k e b e r a d a a n n y a b e l u m d i l a k u k a n p r o s e s t u n t u t a n g a n t i m g i , 3 )
p e m u n g u t a n p e l a y a n a n p a s a r t i d a k t e r t i b , 4 ) j a s a g i r o b e l u m d i s e t o r k e
r e k e n i n g k a s u m u m d a e r a h d a n p e m o t o n g a n p a j a k r e k e n i n g p e m e r i n t a h t i d a k
t e p a t , 5 ) p e r t a n g g u n g j a w a b a n b i a y a p e r j a l a n a n d i n a s d a e r a h T a h u n 2 0 1 5 t i d a k
s e s u a i k e t e n t u a n , 6 ) r e a l i s a s i b e l a n j a h i b a h b e r l u m d i p e r t a n g g u n g j a w a b a n k a n
10
d a n b e l u m d i l a p o r k a n , 7 ) r e a l i s a s i b a n t u a n k e u a n g a n d a n a d e s a t i d a k s e s u a i
k e t e n t u a n , 8 ) k e l e b i h a n p e m b a y a r a n h o n o r i u m a t a s a k e g i a t a n r a p a t k o o r d i n a s i
u n s u r m u s p i d a / f o r u m k o m u n i k a s i p i m p i n a n d a e r a h , 9 ) p e l a k s a n a a n s e m b i l a n
k e g i a t a n b e l a n j a m o d a l p a d a e n a m S K P D k u r a n g v o l u m e d a n 1 0 ) d u a
k e g i a t a n b e l a n j a m o d a l p a d a D i n a s K e s e h a t a n d a n S e k r e t a r i a t D P R D
t e r l a m b a t d i s e l e s a i k a n d a n b e l u m d i k e n a k a n d e n d a k e t e r l a m b a t a n .
F e n o m e n a p e l a p o r a n k e u a n g a n p a d a l a p o r a n k e u a n g a n p e m e r i n t a h
d a e r a h ( L K P D ) m e r u p a k a n s e s u a t u h a l y a n g m e n a r i k u n t u k d i k a j i l e b i h
l a n j u t . K e n y a t a a n n y a d i d a l a m l a p o r a n k e u a n g a n p e m e r m t a h m a s i h b a n y a k
d i s a j i k a n d a t a - d a t a y a n g t i d a k s e s u a i b a h k a n k e l i r u . B e r d a s a r k a n l a t a r
b e l a k a n g d a n b e b e r a p a p e n e l i t i a n s e b e l u m n y a p e n u l i s t e r t a r i k m e l a k u k a n
p e n e l i t i a n b e r j u d u l Pengaruh Akuntansi Berbasis Akrual dan Sistem
Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan
Kabupaten Penukal Abab Lematang Ilir (PALI).
B. Rumusan Masalah
B e r d a s a r k a n u r a i a n l a t a r b e l a k a n g , m a k a p e r m a s a l a h a n y a n g d a p a t
d i k e m u k a k a n d a l a m p e n e l i t i a n i n i a d a l a h b a g a i m a n a k a h p e n g a r u h a k u n t a n s i
b e r b a s i s a k r u a l d a n s i s t e m p e n g e n d a l i a n i n t e m p e m e r i n t a h t e r h a d a p
k u a l i t a s l a p o r a n k e u a n g a n K a b u p a t e n P e n u k a l A b a b L e m a t a n g I l i r ( P A L I ) ?
C. Tujuan Penelitian
B e r d a s a r k a n d a r i p e r u m u s a n m a s a l a h , m a k a t u j u a n p e n e l i t i a n i n i
a d a l a h u n t u k m e n g e t a h u i p e n g a m h a k u n t a n s i b e r b a s i s a k r u a l d a n s i s t e m
1 1
p e n g e n d a l i a n i n t e m p e m e r i n t a h t e r h a d a p k u a l i t a s l a p o r a n k e u a n g a n
K a b u p a t e n P e n u k a l A b a b L e m a t a n g I l i r ( P A L I ) .
D. Manfaat Penelitian
B e d a s a r k a n t u j u a n d i a t a s , m a k a p e n e l i t i a n i n i d i h a r a p k a n a k a n m e m b e r i k a n
m a n f a a t b a g i s e m u a p i h a k d i a n t a r a n y a :
1 . B a g i P e n u l i s
M e n g e t a h u i t i n g k a t k e m a m p u a n p e n u l i s u n t u k m e n e r a p k a n i l m u y a n g
t e l a h d i p e r o l e h s e l a m a m e n g i k u t i p e r k u l i a h a n a k u n t a n s i s e k t o r p u b l i k p a d a
k e n y a t a a n y a n g n y a t a d a n m e n y e l e s a i k a n s t u d i k a s u s d i l i n g k u n g a n
p e m e r i n t a h a n .
2 . B a g i P e m e r i n t a h D a e r a h K a b u p a t e n P e n u k a l A b a b L e m a t a n g I l i r
S e b a g a i i n f o r m a s i d a l a m m e n g h a s i l k a n l a p o r a n k e u a n g a n y a n g b e r k u a l i t a s
d e n g a n p e n e r a p a n s i s t e m y a n g b e r l a k u s e s u a i d e n g a n a t u r a n y a n g b e r l a k u
g u n a m e n y e l e n g g a r a k a n t r a n s p a r a n s i d a n a k u n t a b i l i t a s a k u n t a n s i
p e m e r i n t a h a n .
3 . B a g i A l m a m a t e r
H a s i l p e n e l i t i a n i n i d i h a r a p k a n d a p a t m e n j a d i r e f e r e n s i t a m b a h a n ,
m e n a m b a h i l m u p e n g e t a h u a n , s e r t a s e b a g a i a c u a n a t a u k a j i a n b a g i
p e n u l i s a n d i m a s a y a n g a k a n d a t a n g , k h u s u s n y a p a d a t o p i k y a n g r e l a t i f
s a m a .
DAFTAR PUSTAKA
D a n i e l d a n Y o h a n e s . ( 2 0 1 3 ) , P e n g a m h P e n e r a p a n S t a n d a r A k u n t a n s i P e m e r i n t a h a n D a n K u a l i t a s A p a r a t u r P e m e r i n t a h T e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n . (Jurnal STIE Semarang), ( o n l i n e ) . V o l . 5 N o . 3 , ( h t t p : / / j u m a l . s t i e s e m a r a n g . a c . i d / i n d e x . p h p / J S S / a r t i c l e / v i e w / 9 0 , d i a k s e s 1 4 N o v e m b e r 2 0 1 6 ) .
E l s y e , R o s m e r y d k k . ( 2 0 1 6 ) . Dasar-Dasar Akuntansi Akrual Pemerintah Daerah. G h a l i a I n d o n e s i a . B o g o r .
E r l i n a , d k k . ( 2 0 1 5 ) . Akuntansi Keuangan Daerah Berbasis Akrual. J a k a r t a : S a l a m b a E m p a t
H a l i m , A b d u l . ( 2 0 0 7 ) . Akuntansi Dan Pengendalian Pengelolaan Keuangan Daerah. U P P S T I M Y K P N . Y o g y a k a r t a .
H a l i m & K u s u f i ( 2 0 1 4 ) . Akuntansi Sektor Publik Akuntansi Keuangan Daerah. J a k a r t a : S a l e m b a E m p a t .
H o e s a d a , J a n . A c c m a l B u d g e t i n g D a n A c c r u a l A c c o u n t i n g P a d a P e m e r i n t a h a n N K R L Jurnal Akuntansi/Tahun X i v N o . 1 J a n u a r i 2 0 1 0
I d a d a n M a d e . P e n g a r u h S u m b e r D a y a M a n u s i a , S i s t e m P e n g e n d a l i a n I n t e r n d a n P e m a h a m a n B a s i s A k r u a l T e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n P e m e r i n t a h D a e r a h K a b u p a t e n B a d u n g Jurnal Akuntansi, ( o n l i n e ) . V o l . 1 6 . 2 , ( h t t p s : / / w w w . u n u d . a c . i d / i n / t u g a s - a k h i r l 2 1 5 3 5 1 1 1 9 . h t m l , d i a k s e s 2 3 O k t o b e r 2 0 1 6 ) .
I n d r a , B a s t i a n . ( 2 0 1 0 ) . Akuntansi Sektor Publik Suatu Pengantar. Y o g y a k a r t a ; E r l a n g g a
I r f a n i a , d k k . ( 2 0 1 6 ) . P e n g a m h P e n e r a p a n F a i r V a l u e d a n B a s i s A k r u a l t e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n P e m e r i n t a h D a e r a h . (Prosiding Akuntansi) ( o n l i n e ) , . . I S S N . . 2 4 6 0 - 6 5 6 1 ( h t t p : / / k a r v a i l i m i a h . u n i s b a . a c . i d / i n d e x . p h p / a k u n t a n s i / a r t i c l e / v i e w / 3 1 3 4 / p d f . d i a k s e s 2 9 M a r e t 2 0 1 6 ) .
M a h m u d i . ( 2 0 1 6 ) . Analsisis Laporan Kemngan Pemermtah Daerah. Y o g y a k a r t a : S e k o l a h T i n g g i I l m u M a n a j e m e n Y K P N
M a r d i a s m o . ( 2 0 0 9 ) . Akuntansi Sektor Publik. Y o g y a k a r t a : C V . A n d i .
M i s b a h u d i n d a n I q b a l . ( 2 0 1 3 ) . Analisis data P e n e l i t i a n dengan Statistik. J a k a r t a : F T . B u m i A k s a r a
9.J
83
Peraturan Menteri Dalam Negeri Nomor 60 Tahun 2008 tentang Sistem. Pengendalian Intern Pemerintah ( 2 0 0 8 ) J a k a r t a : M e n t e r i D a l a m N e g e r i .
Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan ( 2 0 1 0 ) J a k a r t a : P e m e r i n t a h R e p u b l i k I n d o n e s i a .
P r i y a t n o , D u w i . ( 2 0 1 6 ) . SPSShandbookYogyakana: M e d i a K o m
S i r e g a r , B a l d r i c . ( 2 0 1 5 ) . Akuntansi Sektor Publik. Y o g y a k a r t a ; S e k o l a h T i n g g i I l m u M a n a j e m e n Y K P N .
S u g i y o n o . ( 2 0 1 4 ) . Metode Penelitian Bisnis. B a n d u g : C V A l f a b e t a
T u t i H e r a w a t i . ( 2 0 1 4 ) . P e n g a r u h S i s t e m P e n g e n d a l i a n I n t e m T e r h a d a p K u a l i t a s L a p o r a n K e u a n g a n ( S u r v e i P a d a O r g a n i s a s i P e r a n g k a t D a e r a h P e m d a C i a n j u r ) . Jurnal STAR (Study & Accounting Research), ( o n l i n e ) . V o l X I . N o I I S S N 1 6 9 3 - 4 4 8 2 ( h t t p : / / J u m a l S T A R ( S t u d v & A c c o u n t i n e R e s e a r c h ) / 1 4 6 2 6 / . d i a k s e s 2 3 ( O k t o b e r 2 0 1 6 )