ANALISIS TINGKAT PENGUNGKAPAN AKUN PERSEDIAAN DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH DI JAWA

Puji Suwarjuwono, Irwan Taufiq Ritonga

Abstract


One of the criteria for giving opinions by auditors, according to regulation Act 15/2004 is the level of disclosure adequacy. All accounts composing local government financial statements (LGFS) must be disclosed adequately. One of the most important account is inventory account in balance sheet. The aim of this research is to analyze whether the level of disclosure of inventory account is in accordance with the criteria set by Government Accounting Standards Number 5 (GAS 5) on Inventory

This research used descriptive qualitative approach. Data is collected using documentation technique. The data is secondary data of 113 local government financial statements of regencies/cities in Java for fiscal year 2014. To analyze the data , this study utilizes percentage descriptive techniques.

This research concluded that the disclosure level of inventories  account on local government financial statements in Java is still low and not accordance with GAS 5. The level Furthermore, there is no difference of level of inventory disclosure among LGFS with unqualified opinion, qualified opinion, and disclaimer opinion. The average disclosure level of inventories for LGFS in Java amounted to 40,35%, with the highest disclosure level is 80,00% belongs to only two LGFS.

This research is expected to provide input for local governments in improving the presentation of disclosure of inventory account in LKPD to be in accordance with the provisions stipulated in GAS 5.  In addition, this study can be used as a reference for other researchers that have interest in conducting depth research related  to  the adequacy level of disclosure for LGFS.


Keywords


accounting; local government; financial statements

References


Harvard Style




DOI: https://doi.org/10.24815/jdab.v4i2.6338

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Published by:

Accounting Department incorperated with IAI KAPd Wilayah Aceh
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

 

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