Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)

Effects of Accrual Discretion, Accrual Levels, Opinions and Political Factors on the Management of SILPA of Local Governments (Efforts to Detect the Management of SILPA Approach Zero)

Authors
Abdul Rohman, Rochmawati Daud, Arista Hakiki
Corresponding Author
Abdul Rohman
Available Online 23 May 2020.
DOI
10.2991/aebmr.k.200520.043How to use a DOI?
Keywords
accrual discretion, accrual level, opinion, political factors, earning management
Abstract

The Government of the Republic of Indonesia has carried out various reforms. The element of financial governance that is currently very important and is the concern of many parties is the field of reporting. The government has compiled regulations and policies related to accounting. Policies taken by the government both for central and local governments are the basis of accounting. Accrual levels that occur in local governments turned out to be different. Accrual discretion influences the achievement of the remaining balance or lack of budget calculations. We feel the need to continue the research by combining the variables of accrual level, accrual discretion and new variables, namely opinion on the financial statements of audit results and political factors. With these four variables, we will examine their effects on the management of SILPA by local governments. The results show that accrual discretion and political factors do not affect the management of the SILPA while opinion has a significant effect on the management of the SILPA but the opposite direction. This means that if the opinion is higher than the management of SILPA has less power or there is an element of management of the SILPA to zero.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
23 May 2020
ISBN
10.2991/aebmr.k.200520.043
ISSN
2352-5428
DOI
10.2991/aebmr.k.200520.043How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Abdul Rohman
AU  - Rochmawati Daud
AU  - Arista Hakiki
PY  - 2020
DA  - 2020/05/23
TI  - Effects of Accrual Discretion, Accrual Levels, Opinions and Political Factors on the Management of SILPA of Local Governments (Efforts to Detect the Management of SILPA Approach Zero)
BT  - Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)
PB  - Atlantis Press
SP  - 249
EP  - 256
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200520.043
DO  - 10.2991/aebmr.k.200520.043
ID  - Rohman2020
ER  -