Hasil Audit, Jabatan Gubernur, Kinerja Keuangan Daerah Dan Dampaknya Terhadap Kesejahteraan Masyarakat
Keywords:
kesejahteraan sosial, opini audit, kinerja keuangan, rekomendasi audit, masa jabatan
Abstract
The purpose of this study was to analyze the factors that influence social welfare. The factors are audit opinion, financial performance, follow-up of audit recommendations, and the tenure of governors in the 34 provinces. The data used in this study is secondary data and in the form of panel data, and have been analyzed by multiple regression. The results showed that the financial performance and follow-up of audit recommendation have the positive and significant
effect on social welfare. But, the audit opinion and the tenure of governor have negative and not-significant effect on social welfare.
References
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Ziaee, M, 2014, ‘The effect of audit quality on the performance of listed companies in Tehran Stock Exchange’, International Letters of Social and Humanistic Sciences, Vol. 21: 36-43.
Adzani, Akhmad, H., dan Dwi Martani, 2014, Pengaruh Kesejahteraan Masyarakat, Faktor Politik dan Ketidakpatuhan Regulasi Terhadap Opini Laporan Keuangan Pemerintah Daerah, Prosiding Seminar Nasional Akuntansi ke 17 Mataram, Lombok, 24-27 September.
Aikins, SK, 2011, ‘An Examination of Government Internal Audits’ Role in Improving Financial Performance’, Public Finance and Management, Volume 11, Number 4: 306-337.
Akib, M, Habbe, AH, Rura, Y dan Hakim, A, 2016, ‘Relationship Good Governance with Welfare Society Mediated by Local Government Financial Disclosure and Audit Report Opinion (Study on Local Government Southeast Sulawesi)’, International Journal of Science and Research (IJSR), Volume 5, Issue 2, February: 789-800.
Arens, AA., Elder, RJ, dan Beasley, MS, 2012, Auditing and Assurance Services: An Integrated Approach, 14th Edition, Prentice Hall, New York.
Badan Pemeriksa Keuangan, 2016, Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Provinsi Tahun 2015
Badan Pusat Statistik, 2016, ‘Indeks Pembangunan Manusia menurut Provinsi, 2010-2015 (Metode Baru)’, Diunduh pada 11 Oktober 2016,
Boeker, W., 1997, ‘Strategic Change: The Influence of Managerial Characteristics and Organizational Growth’, The Academy of Management Journal, Vol. 40, No. 1 (Feb): 152-170.
Chen, J, Cumming, D, Hou, W dan Lee, E, 2013, ‘Executive integrity, audit opinion, and fraud in Chinese listed firm’, Emerging Markets Review, Vol. 15: 72-91.
Cooper, DR & Schindler, PS, 2014, Business Research Methods, Twelfth Edition, McGraw-Hill/Irwin, New York.
Franciari, PS dan Sugiyanto, FX, 2013, ‘Analisis Hubungan IPM, Kapasitas Fiskal, dan Korupsi terhadap Kemiskinan di Indonesia (Studi Kasus 38 Kabupaten/Kota di Indonesia Tahun 2008 dan 2010)’. Diponegoro Journal of Economics, Volume 2, Nomor 2: 1-14.
Freeman, RE, 1984, Strategic Management: A stakeholder Approach, Pitman, Boston, MA.
Freeman, RE, 1999, ‘Response: Divergent Stakeholder Theory’, Academy of Management Review, Vol. 24, Mo. 2: 233-236.
Freeman, RE, 2004, ‘A Stakeholder Theory of Modern Corporations’, General Issue in Business Ethics: 38-48.
Freeman, RE dan Evan, WM, 1990, ‘Corporate Governance: A Stakeholder Interpretation’, The Journal of Behavioral Economics, Volume 19, Number 4: 337-359.
Friedman, AL dan Miles, S, 2002. ‘Developing Stakeholder Theory’, Journal of Management Studies, Vol. 39, No. 1, January: 1-21.
Gatut, B, 2013, ‘Individual Business and Leadership weaknesses consequences on Society Welfare and Poverty Formation’, Studies in Business & Economics, Vol. 8 Issue 1: 11-19.
Gomes, RC, Alfinito, S dan Albuquerque, PHM, 2013, ‘Analyzing Local Government Financial Performance: Evidence from Brazilian Municipalities 2005-2008’, Revista de Administração Contemporânea (RAC), Vol. 17, No. 6: 704-719.
Halim, A dan Kusufi, S, 2012, Akuntansi Sektor Publik: Teori, Konsep dan Aplikasi, Salemba Empat, Jakarta.
Hayo, B dan Neumeier, F, 2014. ‘Political leaders’ socioeconomic background and fiscal performance in Germany’, European Journal of Political Economy, Vol. 34: 184-205.
Idrus, A, Armany, Sudiro, A dan Rohman, F, 2016, ‘The Influence Of Bureaucratic Leadership, Organizational Culture And Organizational Commitment Of Organizational Performance (A Study on SKPD Financial Managers in Jayapura Government)’, Interdisciplinary Journal Of Contemporary Research In Business, Vol, 5, No, 11: 189-201.
Kanbur, R dan Squire, L, 1999, ‘The Evolution of Thinking about Poverty: Exploring the Interactions’, Diunduh pada 30 Oktober 2016,
Koech, PM dan Namusonge, GS, 2012, ‘The Effect of Leadership Styles on Organizational Performance at State Corporations in Kenya’, International Journal of Business and Commerce, Vol. 2, No. 1, September: 1-12.
Lambsdorff, JG, 2001, ‘How Corruption in Government Affects Public Welfare - A Review of Theories’, Discussion Paper 9, Center for Globalication and Europeanization of the Economy, Geor-August-Universitat Gottingen, January.
Mahardini, NY, 2014, ‘Pengaruh Karakteristik Kepala Daerah Terhadap Kinerja Keuangan PEmerintah Daerah di Indonesia dengan Lokasi Pemerintahan, Jumlah Populasi dan Besarnya APBD sebagai Variable Kontrol’ Tesis, Universitas Sebelas Maret, Surakarta.
Mangkunegara, I, 2015, ‘Pengaruh Karakteristik Keuangan dan Hasil Pemeriksaan pada Kesejahteraan Masyarakat di Provinsi Sumatera Utara’, Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, Vol. 1, No. 1, Desember: 141-155.
Sanz, I dan Velazquez, FJ, 2007, ‘The role of ageing in the growth of government and social welfare spending in the OECD’, European Journal of Political Economy, Vol. 23: 917-931.
Sebaa, AA, Wallace, J dan Cornelius, N, 2009, ‘Managerial Characteristics Strategy and Performance in Local Government’, Measuring Business Excellence, Vol. 13 No. 4: 12-21.
Sucipto, 2003, ‘Penilaian Kinerja Keuangan’, Diunduh 12 November 2016, USU Digital Library,
Teck-Heang, L dan Ali, AM, 2008, ‘The evolution of auditing: An analysis of the historical development’, Journal of Modern Accounting and Auditing, Vol. 4, No. 12 (Serial No. 43): 1-8
UNDP, 2002, Human Development Report 2002: Deepening democracy in a fragmented world, Oxford University Press, New York.
Wikipedia, 2016, ‘Daftar Gubernur’, Diunduh pada 29 Oktober 2016,
Yandri, P., 2012, Autonomy Policy and Social Welfare in Tangerang City, Economic Journal of Emerging Markets, April 2012, 4(1): 52-62.
Ziaee, M, 2014, ‘The effect of audit quality on the performance of listed companies in Tehran Stock Exchange’, International Letters of Social and Humanistic Sciences, Vol. 21: 36-43.
