pengaruh akuntansi berbasis akrual dan sistem...
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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 )