EXPLORING ACCOUNTABILITY ISSUES IN LOCAL GOVERNMENT FINANCIAL REPORTING: A DESCRIPTIVE QUANTITAIVE APPROACH
Kristianus hiktaop, Isnalita

Universitas Airlangga

Abstract

This research aims to describe accountability issues in local government financials reporting. The research uses a descriptive qualitative approach, which aims to describe and understand in depth the phenomenon of lack of financial accountability in the local government environment based on the perspective of the research subject. The aspects assessed are non-compliance with the internal control system, compliance with regulations, non-compliance with government accounting standards, auditor^s recommendations. The results of this study indicate that based on the results of the independent auditor^s examination, it reinforces that the quality of local government financial reports has shown significant improvement. On the other hand, aspects of the control system, especially the supervisory aspect, are still very weak so that opportunities for financial abuse are still very high. The implementation of local government accountability is more likely to be caused by external pressure (coercive isomorphism) rather than due to substantive considerations and organizational sustainability.

Keywords: Accountability, financial Reporting, audit Opinion and Coercive Isomorphism

Topic: Public sector accounting