No Judul, Peneliti dan Sampel dan Variabel dan Metode Hasil

Tahun Periode Analisis

Penelitian
1. PENGARUH Auditor BPK RI Variabel Independen 1. Variabel
KOMITMEN Perwakilan 1. Komitmen Kepala Komitmen Kepala
KEPALA DAERAH Provinsi Aceh Daerah (X1) Daerah dan
DAN yang berjumlah 2. Pengetahuan Pengetahuan
PENGETAHUAN 60 orang Akuntansi (X2) Akuntansi secara
AKUNTANSI (Sumber BPK RI bersama-sama
TERHADAP Perwakilan Variabel Dependen berpengaruh
KUALITAS Provinsi Aceh signifikan
LAPIRAN per 31 Oktober Kualitas Lapoan Kuangan terhadap Kualitas
KEUANGAN 2014) Pemerintah Laporan
PEMERINTAH Keuangan SKPD
DAERAH DI Metode Penelitian : di Provinsi Aceh.
PROVINSI ACEH Menggunakan metode 2. Variabel
Mahlil, M. Rizal analisis regresi Komitmen Kepala
Yahya Daerah
(2017) berganda (multiple berpengaruh
regression analysis) signifikan
karena sesuai dengan terhadap Kualitas
rumusan masalah dan Laporan
Keuangan SKPD
tujuan penelitian. di Provinsi Aceh.
Pengujian 3. Variabel
menggunakan program Pengetahuan
SPSS. Akuntansi
berpengaruh
signifikan
terhadap Kualitas
Laporan
Keuangan SKPD
di Provinsi Aceh.

2. PENGARUH Sampel seluruh Variabel Independen 1. Good Governance

PENERAPAN pegawai yang 1. GOOD berpengaruh
GOOD berada di dinas GOVERNANCE terhadap
GOVERNANCE, kota Surakarta. (X1) Akuntabilitas
AUDIT KINERJA, (2016) 2. Audit Kinerja (X2) Keuangan
DAN STANDAR 3. Standar Akuntansi Pemerintah
AKUNTANSI Pemerintahan (X3) Daerah Surakarta.
PEMERINTAH 2. Audit Kinerja
TERHADAP Variabel Dependen berpengaruh
AKUNTABILITAS terhadap
 KEUANGAN Akuntabilitas Keuangan Akuntabilitas
PEMERINTAH Pemerintah Daerah Keuangan
DAERAH Pemerintah
Rizal Ricky Rinaldi, Metode Penelitian : Daerah.
(2016) Menggunakan data primer 3. Standar
kuantitatif yaitu data yang Akuntansi
diperoleh langsung dari Pemerintah
tangan pertama/responden berpengaruh
oleh peneliti denggan terhadap
kuesioner yaitu memberi akuntabilitas
daftar pertanyaan tertulis Keuangan
yang telah terstruktur Pemerintah
kepada responden. Daerah.

3. PENGARUH Sampel seluruh Variabel Independen 1. Good Governance

PENERAPAN pegawai 1. GOOD berpengaruh
GOOD akuntansi atau GOVERNANCE signifikan
GOVERNANCE, bagian keuangan (X1) terhadap
AUDIT KINERJA yang terkait 2. Audit Kinerja (X2) Akuntabilitas
DAN STANDAR dalam laporan 3. Standar Akuntansi Keuangan
AKUNTANSI pengelolaan Pemerintahan (X3) Pemerintah
PEMERINTAG keuangan Kantor Daerah Surakarta.
TERHADAP Satuan Kerja Variabel Dependen 2. Audit Kinerja
AKUNTABILITAS Perangkat berpengaruh
KEUANFAN Daerah (SKPD) Akuntabilitas Keuangan signifikan
PEMERINTAH Di Dinas Pemerintah Daerah terhadap
DAERAH Kabupaten Karanganyar Akuntabilitas
KABUPATEN Karanganyar. Keuangan
KARANGANYAR (2017) Metode Penelitian : Pemerintah
Fauzia Kartika Teknik analisis data yang Daerah.
Darmanto, digunakan adalah aplikasi 3. Standar
(2017) SPSS. Analisis data yang Akuntansi
digunakan adalah uji Pemerintah
kualitas data yang terdiri berpengaruh
dari uji validitas dan uji signifikan
reabilitas. Selanjutnya terhadap
dilakukan uji asumsi klasik akuntabilitas
terdiri dari uji normalitas, Keuangan
uji multikolinieritas, dan Pemerintah
uji heterojrdastisitas. Daerah.
Pengujian hipotesis
menggunakan analisis
regresi linier berganda.

4. PENGARUH AUDIT Sampel yang Variabel Independen 1. Audit Kinerja

KINERJA digunaan adalah Pemerintahan
 PEMERINTAH seluruh pegawai 1. Audit Kinerja berpengaruh
TERHADAP dan auditor di Pemerintahan (X1) positif yang
AKUNTABILITAS Inspektorat signifikan
DINAS Pemerintah Kota Variabel Dependen terhadap
PEMERINTAH Cimahi yang Akuntabilitas
KOTA CIMAHI berjumlah 31 Akuntabilitas Dinas Dinas Pemerintah
Vita Citra Mulyandini orang. Responen Pemerintah Kota Cimahi Kota Cimahi.
(2016) tersebut adalah apabila audit
auditor dan kinerja yang
Metode Penelitian :
pegawai di dilakukan oleh
Inspektorat Metode yang Inspektorat
Pemerintah Kota digunakan adalah semakin baik
Cimahi yang deskriptif verifikatif maka
terlibat dalam Akuntabilitas
melakukan audit yaitu penelitian yang
Dinas Pemerintah
Kinerja di 8 Dinas mempelajari masalah- Kota Cimahi pun
Pemerintah Kota masalah dalam akan semakin baik.
Cimahi.
(2016)
masyarakat serta tata
cara yang berlaku
dalam masyarakat
serta situasi-situasi,
termasuk tentang
hubungan, kegiatan-
kegiatan, sikap-sikap,
pandangan-
pandangan, serta
proses yang sedang
berlangsun, dan
pengaruh-pengaruh
dari suatu fenomena.

5. PENGARUH Sampel para Variabel Independen 1. Desentralisasi

DESENTRALISASI Pegawai Negeri 1. Desentralisasi Fiskal, Good
FISKAL, GOOD Sipil Di Dinas Fiskal (X1) Governance,
GOVERNANCE Pengelolaan 2. Good Governance Standar
DAN STANDAR Keuangan Dan (X2) Akuntansi
AKUNTANSI Aset Daerah 3. Standar Akuntansi Pemerintahan
PEMERINTAHAN (DPKAD) Kota Pemerintahan (X3) secara simultan
TERHADAP Jambi. (2017) (bersama-
AKUNTABILITAS sama)berpengaruh
KEUANGAN Variabel Dependen terhadap
PEMERINTAH Akuntabilitas
DAERAH KOTA Akuntabilitas Keuangan Keuangan Derah
JAMBI Daerah Kota Jambi Kota Jambi.
 Rita Friyani (2017) 2. Desentralisasi
Fiskal tidak
Metode Penelitian : berpengaruh
Menggunakan data primer terhadap
yaitu data yang diperoleh Akuntabilitas
langsung dari tangan Keuangan Daerah
pertama/responden oleh Kota Jambi.
peneliti denggan kuesioner 3. Good Governance
yaitu memberi daftar tidak berpengaruh
pertanyaan tertulis yang terhadap
telah terstruktur kepada Akuntabilitas
responden. Keuangan Daerah
Kota Jambi.
4. Standar
Akuntansi
Pemerintahan
berpengaruh
terhadap
Akuntabilitas
Keuangan Daerah
Kota Jambi.

6. FACTORS Sample : Independent Variable : 1. Factors influencing

AFFECTING 1. Affecting Information the information
INFORMATION -Financial Quality (X1) quality of
QUALITY OF apparatus information on the
LOCAL Regional Work Dependent Variable : West Bandung
GOVERNMENT Unit West Local Government Financial District financial
FINANCIAL Bandung District Statement statements based on
STATEMENT which has time to interviews
Fakhri Triasa provide conducted by
Method :
Anggriawan, researchers such as
information to (a) Interview
(2018) Government
researchers(2018); In this study, researchers Accounting
will conduct semi- Standard
-Financial structured interview implementation,
apparatus techniques as one of the human resource
Regional Work data collection techniques. quality, internal
Unit West In this technique, the control system,
Bandung District information
interviewer outlines the
who understand technology
points of the subject, but in
the financial utilization,
the execution the
statements (2018); organizational
interviewer asks questions commitment,
-Financial freely, the subject of the internal auditor
apparatus formulated question does role, assets,
Regional Work not need to be asked in external, as well as
Unit West sequence, and the selection one informant who
of words is also not came from the
 Bandung District standardized but modified
that has the during the interview based
authority and or on the situation, so next can
involved in ask questions that are more
preparing focused on what factors
financial
that may affect the
statements.(2018)
information quality of West
Bandung District financial
statements.
(b)
Documentation Technique
or documentation study is a
way of collecting data
through archives and
including books about
opinions, theories,
postulates or laws and
others dealing with
research problems. In
qualitative research, the
primary data collection
technique for proving the
hypothesis proposed
logically and rationally
through opinion, theory, or
laws, either support or
reject the hypothesis.
7. EFFECT OF Study was Independent Variable :
GOVERNMENT conducted in
ACCOUNTANTS Working Units at
COMPETENCY AND
1. Government
Local Accountants
IMPLEMENTATION Government of
OF INTERNAL
Bandung City. Competency
CONTROL TO THE
QUALITY OF (2015) (X1)
GOVERNMENT 2. Implementation
FINANCIAL Of Internal
REPORTING
Erlynda Y. Kasim
Control (X2)
(2015)
Dependent Variable :
Quality Of Goverment
Financial
Method :
According to Kothari
(2004: 33), a variable is a
West Bandung
District office said
the management of
School Operational
Assistance funds
also identified
affect the
information quality
of West Bandung
District financial
statements.
2. Factors that affect
the information
quality of West
Bandung District
financial statements
vary in each
Regional Work
Unit it depends on
the situation and
conditions that
occur in each
Regional Work
Unit related.
Government Accountants
Competence variable
significantly related to the
quality of financial
reporting. Thereby
increasingly competency of
an government accountant
which involved in financial
reporting process, it will
produce good quality of the
reporting. Similarly,
implementation of internal
controls that will either
produce good quality
financial reporting.
 concept which can take on
different quantitative
values. While Uma Sekaran
(2006: 115) said that the
variable is anything that
can differentiate or bring
variation in value. Value
can be different at different
times for the same object or
person, or at the same time
for different object or
person.The object of this
research is the competence
of human resources part of
financial report,
implementation of internal
controls and the financial
report quality. Study was
conducted in Working
Units at Local Government
of Bandung City. The
design of this study is
causal or hypothesis testing
research also called
explanatory research,
which is to explain the
relationship between
variables by testing the
assumptions of the
(hypothetical). The study
use Multiple Regression
Analysis method to analyse
the data.

8. THE IMPACT OF The survey was Independent Variable : Given the fact that the
PERFORMANCE sent to 150 1. Performance Audit SSAI through their
AUDIT ON PUBLIC administrators (X1) performance audit, is
ADMINISTRASIONS and the number expected to exert
IN SAUDI ARABIA : of respondents 96 Dependent Variable : influence on public
an Exploratory Study
(resulting in organisations for better
Yousef Ali Alwardat1
& Abdullatif Mohamed response rate of Public Administrations governance and greater
Basheikhl 64%). The accountability in the
(2017) relatively low Method : management of public
response rate Participants’ answers were funds, It is fair to
could be transformed into data files examine whether these
explained by for computer analyses. The organisations have
 high workload of survey data have been complied with the
the participants, analysed using SPSS influence exerted and
and a large software. An ANOVA test change the way they
number of was performed to find out manage public resources
questions in the whether differences accordingly. We do not
survey. The observed between claim that this research
participants are administrators, based on has revealed all
grouped their qualifications and knowledge about the
according to their experience, are statistically impact of the SSAI on
qualifications significant, significance public organisations. But
and the length of level being established at it has made a major
their experience. 0.05. theoretical and practical
This was contributions to that goal.
considered wise We agree with Lansdale
to explain the (2000), and Morin (2014)
impact of that it is extremely
personal factors difficult to precisely
on performance measure the impact of
audit impact on performance audit on
administrations. public organisations. At
the same time, we also
agree with Raudla et al.
(2015) that this
measurement is a
worthwhile endeavor.
9. QUALITY OF The number of Independent Variable : This research can provide
FINANCIAL samples are 1. Quality Of theoretical implications,
STATEMENTS AS Financial providing empirical
IMPLEMENTATION 106 local Statements (X1) evidence applying
GOOD governments 2. Implementation legitimacy theory and
GOVERNANCE in Indonesia. Good Governance theory of signal in local
GOVERNMENT ON (2015) (X2) goverment of Indonesia.
LOCAL The results showed
GOVERNMENT IN Dependent Variable : variable size of local
INDONESIA Local Government government and
Arik Susbiyaniq expenditure of grant
Indonesia
(2015) consistently affect on
quality of local
Method :
government financial
The population was all
reporting. Other variable,
local government in
namely the level of local
Indonesia. The sampling
dependence on central
design used is non
government may prove
probability, namely
inconsistent effect
purposive sampling the
though. Future research is
exact type of quota
expected make disclosure
sampling. This type of
sampling design can ensure checklist that give weight
that certain groups are to the importance of an
fairly represented in the item of disclosure.
study through a quota. Weighting is expected to
which is set for each sub- obtain weighting is
group based on the number expected to give a
of each group in the weighted value for each
population. The number of non compliance with an
samples are 106 local item by considering the
governments. importance of an item of
disclosure
(Penelitian ini dapat
memberikan implikasi
teoritis, memberikan
bukti empiris
menerapkan teori
legitimasi dan teori sinyal
di pemerintah lokal
Indonesia. Hasil
penelitian menunjukkan
variabel ukuran dari
pemerintah dan
pengeluaran hibah lokal
secara konsisten
mempengaruhi kualitas
pelaporan keuangan
pemerintah daerah.
variabel lainnya, yaitu
tingkat ketergantungan
daerah pada pemerintah
pusat dapat membuktikan
efek tidak konsisten
sekalipun. Penelitian di
masa depan diharapkan
make pengungkapan
checklist yang
memberikan bobot
pentingnya item
pengungkapan.
Pembobotan diharapkan
untuk mendapatkan bobot
diharapkan dapat
memberikan nilai
tertimbang untuk setiap
ketidakpatuhan dengan
item dengan
 mempertimbangkan
pentingnya item
pengungkapan)
10. GOOD Total population Independent Variable : Research results show
GOVERNANCE is 1900 people. 1. Good Governance that principles of
GOVERNMENT Samples Government (X1) transparency,
AND THE EFFECT calculation with accountability and public
ON LOCAL Slovin formula is Dependent Variable : participation have an
GOVERNMENT 100 respondents. Local Government effect on local
PERFORMANCE It covers Performance governments
(SURVEY ON employees of performance but
GUNUNG KIDUL Agency or Method : insignificant or have no
DISTRICT Department in This study is an significant effect on local
GOVERNMENT OF Gunung Kidul explanatory study with government performance.
INDONESIA) and surrounding quantitative approach. Whereas fairness and
Bambang Jatmiko* communities. Explanatory study will responsibility has a
and Handi Yuniar (2016) examine the provisional significant effect on
Lestiawan** estimates (hypothetical). Gunung Kidul
(2016) The quantitative study government performance.
studies require statistical
testing (Hapsari, 2011).
Study objects are Agency
and Department of Gunung
Kidul government,. The
study subjects are
employees of Agency and
Department in Gunung
Kidul. Number of samples
is calculated by Slovin
formula with leeway value
(e2) of 10% (Sinaga, 2011).
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