Compliance with Permendagri 47/2021 and SIPD Regarding the Unqualified Opinion: The Mediating Role of Regional Asset Disclosure
DOI:
https://doi.org/10.55927/ijba.v6i4.16734Keywords:
Permendagri 47/2021, SIPD, Opini WTP, Pengungkapan BMD, PLS-SEMAbstract
This study aims to examine the influence of compliance with Permendagri 47/2021 and the implementation of the Regional Government Information System (SIPD) on the acquisition of Fair Opinion Without Exception (WTP) from the Audit Board (BPK), with the Disclosure of Regional Property (BMD) as a mediation variable. The research uses a quantitative approach through a survey of 104 financial and asset management apparatus in the Regional Apparatus Organization (OPD) of Sanggau Regency, West Kalimantan. The sampling technique uses proportionate stratified random sampling with the Slovin formula (e=5%). The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results of the study showed: (1) compliance with Permendagri 47/2021 had a positive and significant effect on BMD disclosure (β=0.384; p<0.001); (2) the implementation of SIPD has a positive and significant effect on BMD disclosure (β=0.421; p<0.001); (3) BMD disclosure had a positive and significant effect on WTP opinion (β=0.354; p<0.001); (4) compliance with Permendagri 47/2021 has a positive and significant effect on the WTP opinion (β=0.312; p=0.001); (5) the implementation of SIPD has a positive and significant effect on WTP opinion (β=0.287; p=0.002); and (6) BMD disclosure partially mediates the relationship between the compliance of Permendagri 47/2021 and SIPD with the WTP opinion (VAF=30.4% and 34.1%). These findings contribute theoretically within the framework of Stewardship Theory, Agency Theory, and Institutional Theory, and provide practical implications for local governments to prioritize asset governance and regional financial digitalization to achieve optimal public accountability.
Downloads
References
Afiah, N. N., & Rahmatika, D. N. (2022). The influence of government internal control system and utilization of regional financial information systems on the quality of financial statements and its impact on the quality of financial accountability. Journal of Economics, Finance and Management Studies, 5(6), 1542–1558. https://doi.org/10.47191/jefms/v5-i6-21
Agyei-Mensah, B. K. (2019). The effect of audit committee attributes and expertise on internal auditing effectiveness and quality of financial reporting. International Journal of Law and Management, 61(2), 385–406. https://doi.org/10.1108/IJLMA-11-2017-0273
Badan Pemeriksa Keuangan Republik Indonesia. (2024). Ikhtisar Hasil Pemeriksaan Semester I Tahun 2024. BPK RI.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47. https://doi.org/10.5465/amr.1997.9707180258
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Mardini, G. H., Tahat, Y. A., & Power, D. M. (2021). Fixed assets and auditor independence: Empirical evidence from Jordan. Journal of Applied Accounting Research, 22(3), 451–470. https://doi.org/10.1108/JAAR-04-2020-0060
Mustikarini, W. A., & Fitriasari, D. (2022). Pengaruh karakteristik pemerintah daerah dan temuan audit BPK terhadap kinerja pemerintah daerah kabupaten/kota di Indonesia. Simposium Nasional Akuntansi XV, 1–25.
Nurbaiti, Z., & Hamzah, A. (2020). Analisis faktor-faktor yang mempengaruhi tingkat pengungkapan laporan keuangan pemerintah daerah di Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 17(1), 63–80. https://doi.org/10.21002/jaki.2020.04
Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 tentang Tata Cara Pelaksanaan Pembukuan, Inventarisasi, dan Pelaporan Barang Milik Daerah. (2021). Kementerian Dalam Negeri Republik Indonesia.
Peraturan Menteri Dalam Negeri Nomor 70 Tahun 2019 tentang Sistem Informasi Pemerintahan Daerah. (2019). Kementerian Dalam Negeri Republik Indonesia.
Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. (2010). Pemerintah Republik Indonesia.
Ritonga, I. T., Clark, C., & Wickremasinghe, G. (2022). Accountability information system in local government: The case of a developing country. Journal of Accounting in Emerging Economies, 12(1), 1–24. https://doi.org/10.1108/JAEE-05-2020-0100
Sari, D. P., & Wahyudi, I. (2021). Pengaruh penerapan sistem akuntansi keuangan daerah dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Akuntansi Trisakti, 8(2), 199–218. https://doi.org/10.25105/jat.v8i2.9541
Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara. (2004). Pemerintah Republik Indonesia.
Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. (2004). Pemerintah Republik Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Junaidi, Elok Heniwati, Nella Yantiana
This work is licensed under a Creative Commons Attribution 4.0 International License.
