The
Determinant Factors Influence of the Reasonable Judgement Without any exception opinion on the Financial Accounting Report for East Kalimantan Province Sudarlan, La Ode Hasiara, Ahyar Muhammadiah
Abstract:
Assessment of the implementation of financial accounting that is done either by the Central
Government
or local governments with reasonable without any exception opinion is a goal to be achieved in the report its performance. The purpose of this research are (a) to find out what factors are the most dominant in the reasonable judgement without any exceptions, (b) the action is anything that can be done to enhance the factors that affect the implementation of financial accounting. The method of the approach used in this research is a
quantitative
approach with an eviews 6 application prog- ram. The results of this research, firstly, the six variables used in the equation have positive impacts and significant statistically on the reasonable judgement without any
exception,
and secondly that two of them are not
signifycant,
and finally that the biggest factor influences to the reasonable without any exception opinion is the
strengthening
of National/Statebudget.
Keywords: organizational commitment, competence, behavior, attitude and reasonable judgement without any exception. I. INTRODUCTION The reasonablejudgement without any exception is the best opinion in the evaluation of accounting reports made by an institution or department that manages finance and programs that are in accordance with the statedobjectives.In accordance with the development of financial management and the demands of the world community that financial management must be accountanable, transparent, responsible and
in accordance with Law Number
17
of
2003[1] concerning statefinance. The
government is required to realize good governance,
specifically
in the
management of
state
finances.
The government continues to
strive to
improve
the
transparency and accountability of state financial management.
Although the auditing process has been carried out in accordance with the standards used and obtained a reasonable judgement without any exception, it does not mean that the financial statements have been worked well. Basically, reasonnablejudgement without any exceptionopinion is not specifically intended to detect cor- ruption, collusion and nepotism. However,
that private sector financial auditing has generally
neglectedcorrupttion
as a potential source of material errors
infinancial
statements, while public sector auditing has, to some degree, accepted
responsebility
for the prevention of corruption[
2], it was caused during the audit, and not to find a fair opinion without exception, but the audit was carried out with the aim of providing a fair opinion without exception to the financial statements audited by an authorized institution, namely the Supreme Audit Agency. ______________________________ ? Accouting Department, State Samarinda,Samarinda,Indonesia, sudarlan@polnes.ac.id Polytechnic ? ? Administration Department, State Polytechnic of Accouting Department, State Samarinda, Samarinda, Indonesia, Polytechnic Samarinda,Samarinda,Indonesia Provision of the reasonnablejudgement without any exceptionopinion is not a truth, but only limited to the fairness of state financial management. If a financial report has obtained a fair opinion without exception it does not mean that the activity is free from fraud or irregularities. Because fraud and irregularities that occur in an activity cannot be seen only from the fairness of a financial report. Government Internal Control System, referring to Government Regulation No. 17 of 2003 and [3]of 2001[1] and, [4]an autonomous regional government is expected to obtain a reasonable judgement without any exceptionopinion from the Supreme Audit Agency. The reality in practice to get a fair opinion withoutxception from it is very difficult. This is because human resources in the government do not have any good performance. However, in the provinces of East Kalimantan and Samarinda City, from year 2014 to 2015, there was a fair opinion without any exception
from the Supreme Audit Agency.
Seeing
this
phenomenon, the
opinion
of
the
Agency audit results above, can be found in several causes of the offices not yet reliable and quality. The internal control system of the city government is still weak and compliance with legis- lation has not been fully implemented. This is more due to the application of an inconsistent accounting system, and influences the mindset, attitude, and performance of the em- ployees. Weaknesses in the performance of the employees are more due to non-compliance with the provisions and applicable
laws and regulations.
So that
it can
affect
the reliability of
local
government financial
reports. The main
objective of this
article
is to
find out
the
important
factors influence
to the assessmentof the implementation of financial accounting. Factors that influence the assessment of accounting financial statements are organizational commitment, regional government employmentcompetency, of attitude of regional government employees, behavior of regional government employees, the standard of ope- ratingprocedure, government internal control system, of strengthening of National/Statebudgetand the support ofinfor- mation and technology. II. LITERATURE REVIEWS a. Teoritic Opproach Based on the title on the front page, is "the
determinant factors influence of the
reasonnable judgementwithout
any exception opinion on the financial accounting report for East Kalimantan
Provincefor the management of financial accoun- ting areas in the working units of the device area in East Kalimantan province. Based on the eighth elements as mentioned above, they are such elements into the deciding variable to maintain the sustainability of the the reasonable judgementwithout any exception opinion (WTP) for the mana- gement of local government in financial accounting environment The unit of Work Device Province Area of East Kalimantan. b. The reasonable judgement without any exception opinion(WTP) (Y) Hasiara [5] and [6] stated that WTP is the best among all the opinions. Then[7]; [8] and [7] States report financial entity is said to be good, if arranged for established Accounting standard of successive Governments. And also[9] stated the same thing that management financial accounting areas are arranged based on legislation, and improving the quality of human resources. c. The Organizational Commitment (X1) The organizatioan comitment[10]and [11]; [12];[11] State that "organizational commitment is a situation where an employee's favor on a specific organization. Whereas, [12]state that the commitment of the organization is the attitude that reflects the extent to which a person knowing and tied to the organization". Therefore, the commitment of the organizationlevel of understanding to know someone close to the organization, and is bound on the objective [11]and [12].Later research results of [13]; [14]found that an organiza- tional commitment has the positive effect of the system formed within the organization d. The competence of local government Employees (X2) Oemar, 2013 stated on hisresearch
that competence is the ability to perform a job based on skills, and knowledge
of
the
work. So knowledge and skills related to the causal in fulfilling the criteria required to occupy the certain possision. From the above it can sense conclusion that competency is ability inherent in one's self. e. The attitude of the local government Employees (X3) The attitude can be divided into two main parts, namely the attitude of negative and positive attitudes [15]. But the attitude of the negative forms in the research do not become major, because the research target is a positive attitude. A positive attitude is the willingness of someone to carry out a particular job that gives benefit to the interest of many people [16]; [17]and [18]. f.The behavior of local government Employees (X4) Bevaior of local government [16]; [19], and [20]explain that the behavior is human activity which has a very broad meaning to stretch. The description of the call, it was concluded that the behavior is all human activity, either observed directly, or indirectly. [21]States that the primary key is an employee in the exercise of the activity of the Organization, Government for serving the interests of the local community. g. Standard of Operational Procedure (X5) According to the Government Regulation No. 35-year 2012, about the preparation of a standard Operational Procedure (SOP) Administration grant of understanding
(SOP) is a
standardized set
of written instructions
regarding
the
processes
of
organizing activity the organization. Adrinaland [22]define that standard Operating procedures (SOP) is a reference to perform job duties.. And SOPS serve as performance assessment tools government agencies based on technical indicators, administrative and procedural compliance with governance work, work procedures and work system on the unit of Government. h. Theinternal control System of Government (X6) The Government internal control systems (SPIP), referring to the Government Regulation (PP)[3]Year 2008 Stated that the autonomous regional government, was expected to received
opinion WTP from the BPK
otherwise that
in practice to get
the
opinion
of WTP from the BPK is very difficult. Then [23]; [24] stated that this is because the existing human resources in the Government did not have a good performance. But in Samarinda and Kalimantan province since the year 2014 to 2015 have gotten the opinion of WTP. from the BPK. i. TheStrengthening National/Statebudget (X7) Statebudget[25]; [15] Statedthat revenue and budget friendly Shopping Area/Budget revenuesand Expenditures of the State was the real development of the field's veins. The budget is the basic financial management area in a period of one fiscal year [25]. While explaining that the National budget is taken into account in the conduct of government activities the Government for one year, in accordance with (State Ministry Regulation No. 13 year 2006 article 21). j. TheSupport information and technology (X8) Suppor information and technology [26]state that information technology is a very important and fundamental to various needs of financial administration, including information of fundingneeds. And then[27] states that information and technology is a media services promised on the global economy. Next [28]; [26]states that the
electronic archive has four cycles of creation and management of storage, distribution and use, maintenance, and disposition.
V. FRAMEWORK OF THE RESEARCH The framework to be used in this research is relationship among 8 (eight) independent and a dependent variable. The independent variables consist of organizational commitment, regional government employmentcompetency, attitude of regional government employees, behavior of regional government employees, the standard of operatingprocedure, government internal control system, strengthening of National/Statebudgetand the support ofinformation and technology and the dependent variable is the reasonable judgementwithout any exception. Figure .1. The Frame of The Research IV. THE RESEACH METHODOLOGY A. The
Research Method In this study, the method used
isexplanatoryresearch. Thismethodis suitableforsocialstudiestrying to see, measure andtest thecausal relationshipsbetweenthe variablesstudied.The research methodisalso consistent withthatusedby theresearchaimedto test the hypothesis. Beingthe nature ofthis study isverification, whichexamined therelevance andeffectrelationshipbetween the independent variablesand the dependent variableswereexamined, and testedthe relationshipbetween variableswithstatisticalandeconometrictestsfor the conclusion. B. Data Types and Sources This study uses primary data from 4 (four) districts/cities in East Kalimantan province. The data are collected by using questionariesfrom primary source tha that consist of local government institution, schools, and representative board members. The queestionaries use four level choices 1, 2, 3, and 4. The
1 means worst, 2 means worse, 3 means
good and
4 means
excellent. C. Significance of Parameter Test. In general, the significance test
is a procedure
whereby
sample results are used to
prove
the truth or
error
of a null hypothesis
[29]; [30] namely:First, t-test is used to see whe- ther the
independent variables
individually
have a significant
or no
influence on the dependent variable. By
comparing
the
t-test
value
with the t-table value, it will be known.For testing hypotheses, the following formulas are used (Gujarati, 2004): H0: βi = 0 Ha: βi ≠ 0 To get the t-test, the following formula is used: ̀ ́ where βi is the estimation parameter of βi and s is the standard error. If the
t-test value
is
greater than
the
t-table value (t-test> t-table)
at a certain level of significance, for example 5%, it can be concluded that H0 is rejected, meaning that individual
independent variables have a significant influence
to
the dependent variable.
Conversely,
if the t-test value is
smaller
than the t-table,
for example at
the
5% significance level, it can be concluded that H0 is not rejected,
meaning that the independent variables individually do not have a significant effect on the dependent variable.
Second, F- test (for the overall test), the F-test is used to see the significance of the parameters
of the independent variable on the dependent variable
together. By comparing between F- test values and F-table values, it can be determined whether the
independent variables
together
have a significant
or no
influence on the dependent variable.
The test used the following formula: H0: β1= β2= β3= …..= βk=0 βa: At least one coefficient does not equal zero (βk≠0). While to get the F-test the following formula is used: ( ) [ ( ) ] where R2 is the coefficient of determination, n
is the number of
observations
and
k
is the number of
independent variables.If
the
F-test
value is
greater than the F-table value
(F-test> F-table),
for example at
the
level
of
significance of 5% it is concluded that H0 is rejected, meaning
all independent variables
together
have significant
to
the dependent variable.
Conversely,
if the
F
-test value is
smaller
than the
F
-table
value (F-test <F-table), for example at a
significance level of 5%, it
can be concluded
that
H0
is
not
rejected,
meaning that all independent variables have no influence which is significant to the dependent variable. D. The Goodness of Fit Test Goodness of Fit measurement in the panel data is not common, this is done for two reasons: (i) the facts obtained differ in interest to explain in and between variations in the data, (ii) the coefficient of determination (R2) or adjusted R2 only matches if the model is estimated by OLS [31].R2 values are located between zero and one. If the R2 value is getting closer to one, then the model used is quite good because the variation in changes in the dependent variable can be explained by variations in changes
in the independent variables.
Conversely,
if the R2 value
is getting closer to zero, then the model used is not good because the variation in changes
in the dependent variable
cannot be
explained by
changes in
the
independent
variable
(weak). F-test value. The F-test is used not only to see the significance of the parameters
of the independent variable on the dependent variable,
but also
to
see
the
goodness of fit of a model. By comparing between F-test values and F-table values, it can be determined whether the model is good or not.
If the F-test is greater than
the
F-
table value, for example at a 5% level of significance, then it can be said that the model used is good enough, because all independent variables together can explain the dependent variable. Conversely, if the F-test is smaller than the F-table value, for example at a 5% significance level, then it can be said that the model used is not good, because all independent variables together cannot explain the dependent variable. E. Model Analysis In this study will be used ordinary least square equation model. The reasonable judgement without any exception (Y)is treated as a dependent variable, and organizational commitment (X1), regional government employmentcompetency (X2), attitude of regional government employees (X3), behavior of regional government employees (X4), the standard of operatingprocedure(X5), government internal control system(X6), strengthening of National/- Statebudget(X7)and the support ofinformation and technology(X8) are treated as indpenedent variables. So that structural equation models were used in this study are: YP =
ƒ( X1, X2, X3, X4, X5, X6, X7, X8)
…….…………......…..………….….… (1) Where:
Y
=the reasonable judgement without any exception X1= organizationalcommitment X2 = regional government employmentcompetency X3= attitude of regional government employees X4= behavior of regional government employees X5= the standard of operatingprocedure X6= governmentinternal control system X7= strengthening of National/Statebudget X8= the support ofinformation and technology From the structural equation above has a linear relationship, the form of the equation can be formulated such that it qualifies linear regression model. So the equation becomes: …………………………………… (2) where: Y =the reasonable judgement without any exception X1= organizationalcommitment X2 = regional government employmentcompetency X3= attitude of regional government employees X4= Behavior of regional government employees X5= the standard of operatingprocedure X6= governmentinternal control system X7= strengthening of National/Statebudget X8= the support ofinformation and technology α0 – α8, = coefficient parameters µ = error term VI. DISCUSSION From 8 (eight) independent variables are used in this equation, it could be seen that 6 (six) variables have positif impact, and only 2 (two) are not significant statistically influence to the reasonnablejudgement without any exception (Y). Table. 1. The reasonable judgement without any exception equation model t- Variables Coefficient Std. Error Statistic Prob. C
X1 X2 X3 X4 X5 X6 X7 X8
R-squared
-1,
21388
0,
24200
0,
15077
0,
01091
0,
00285
0,
14712
0,
12223
0,
25141
0,
12934 0,45634 Mean dependent var 1,06573 0,04115 0,04703 0,05531 0,06066 0,04708 0,04566 0,04452 0,04200 -1,13901 5,88051 3,20554 0,19717 0,04705 3,12484 2,67667 5,64709 3,07963 0,25540 0,00000 0,00150 0,84380 0,96250 0,00190 0,00770 0,00000 0,00220 16,77945
Adjusted R- squared 0,
44519 S
.D. dependent var
2,30936 S
.E. of regression
1,72014
Akaike info criterion
3,94499
Sum squared resid
1153,96500
Schwarz criterion
4,03496
Log likelihood
-778,02510
Hannan-Quinn criter.
3,98062
F-statistic
40,92023
Durbin-Watson stat
1,86399
Prob(F-statistic) 0,
00000 Source :Processed from Eviews 6 software Iitcould be seen that 6 (six) independentvariables are used in this equations have t-value are greater than 1.960 for significant level one percent. The value of the t-test are organizational commitment(5,88051), regional government employmentcompetency (3,20554), the standard of operatingprocedure (3,12484), government internal control system (2,67667), strengthening of National/Statebudget (5,64709) and the support ofinformation and technology (3,07963). Otherwise wo independent variableshave
value of t-
test
lower than t-
tableof
1.960
or 1.645 for significant level of one or five percent. The variables areattitude of regional government employees(0,19717) and behavior of regional government employees (0,04705). The value of the F-test is 40,92023, it
means that
all
independent variables
are
used in
the
equation
have impact on
the
reasonable judgement without any exception.The R2 value is 0,45634, it
means that
all
independent variables in this equation
have 45,63% impact on the dependent variable and 54,37% is enfluenced by out of the model. The
organizational commitment
variable
has positive and significant
statistically impact
on the
reasonable judgement without exception about 0,242, it mean that the increasing or decreasing this variable will impact on it about 24,2 percent. The regional government employeecompetency variable has a positive impact 15,08 percent on dependent variable. The standard of operatingprocedurehas coefficient 0,14712, it means that this variables has impact on 14,71 percant. The government internal control systemhas coefficient 0,12223, it means the government internal controlsystemhas an influence to the reasonable judgement without any exception about 12,22 percent. The strengthening of National/Statebudget has 0,25141, it means that this variable has impact on the reasonable judgement without any exception about 25,14 percent and the support ofinformation and technologyhas coefficient0,12934, that means that this variable has 12,93 percent influence to the reasonable judgement without any exception. The biggest factor that influence to the dependent variable is the strengthening of National/Statebudgetthat this variable has positive and statistically significant impact on the reasonable judgement without any exception about 25.14%. And secondly, is the organizational commitment variablehas a positive impact and significantstatistically on the reasonable judgement without any exception about 24.2 percent. It is supported by the opinion of [32] and [7]; [33] that organizazional
commitment components
has
emerged as the contributing factor and play important roles in enhancing employee work performance.
Third,
the
government internal control systemhas positive and statistically significant impact on the reasonable judgementwithout exception. This is in accordance with the research of [19]; [33][15]and [34
]that the internal control system
of government
has
positive and
significant
impact
on
financial reporting.
The
support ofinformation and technology has positive impact and significant statistically on the dependent variable, it is supported to the opinion of Aldalayeen,et al 2013)that the information technology has positive impact and significant statistically in financial performance in industrial companies. VII. CONCLUSION The conclusion of the research are : 1) The six of eight independent variables are used this model have positive and statistically significant impact on the reasonable judgementwithout exception. They are organizational commitment, regional government emp- loymentcompetency, the standard of operatingprocedure, government internal control system, strengthening of National/Statebudget and the support ofinformation and technologyvariables. 2) 3) Otherwise the two independent variables are used in this model are not statistically significantto the reasonable judgement without any exception. The variables are atti- tude of regional government employees and the behavior of regional government employees. The strengthening of National/Statebudget is the biggest factor in financial accounting report to get reasonable without any exception opinion VIII. REFERRENCES [1].
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2018. ACKNOWLEDGEMENT Our
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for funding this Research Project under KontrakPenelitan of 2018 Competency Based Research Number 862h/PL7/LK/2018. This study is considered important so the state issues funding for the research activities.
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