Review Evaluation of Simalungun Regency Government Financial Reports
The research aims to evaluate financial report examinations based on Government Regulation No. 4 of 2018 and analyze the quality of financial report examinations in Simalungun Regency. Despite compliance with regulations, the examination process could be more optimal as the review team did not asse...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2024-02-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/2885 |
| _version_ | 1827339311633137664 |
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| author | Efri Elsridayani Purba Dwi Martani |
| author_facet | Efri Elsridayani Purba Dwi Martani |
| author_sort | Efri Elsridayani Purba |
| collection | DOAJ |
| description |
The research aims to evaluate financial report examinations based on Government Regulation No. 4 of 2018 and analyze the quality of financial report examinations in Simalungun Regency. Despite compliance with regulations, the examination process could be more optimal as the review team did not assess SPI, conducted oral interviews without documented records, lacked questionnaires, and had a limited review period of ten days. This study was prompted by unqualified audit opinions in 2017-2018 and a need for information on obtaining unqualified audit opinions. The qualitative research employed a case study approach with descriptive analysis techniques, gathering data through document examinations, checklists, and interviews. Findings indicate that examining financial reports in Simalungun Regency followed Government Regulation No. 4 of 2018 but could be more optimal. Constraints include low reviewer competence and quantity, limited review time, and inadequate review training. The study concludes that the examination quality can be improved but is hindered by low reviewer competence and quantity, limited review time, and inadequate training. These insights highlight the need to enhance examination processes to ensure financial report reliability and accuracy, with recommendations for further research to explore audit opinions from external and internal perspectives and assess the role of APIP in enhancing financial report quality. These findings provide valuable contributions to financial governance improvement in Simalungun Regency and beyond.
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| first_indexed | 2024-03-07T19:56:30Z |
| format | Article |
| id | doaj.art-e287af40a4ec4bb1af6a3e739bd13620 |
| institution | Directory Open Access Journal |
| issn | 2621-606X |
| language | English |
| last_indexed | 2024-03-07T19:56:30Z |
| publishDate | 2024-02-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj.art-e287af40a4ec4bb1af6a3e739bd136202024-02-28T14:32:51ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2024-02-017110.31538/iijse.v7i1.2885Review Evaluation of Simalungun Regency Government Financial ReportsEfri Elsridayani Purba0Dwi Martani1Universitas Indonesia, Jakarta Pusat, IndonesiaUniversitas Indonesia, Jakarta Pusat, Indonesia The research aims to evaluate financial report examinations based on Government Regulation No. 4 of 2018 and analyze the quality of financial report examinations in Simalungun Regency. Despite compliance with regulations, the examination process could be more optimal as the review team did not assess SPI, conducted oral interviews without documented records, lacked questionnaires, and had a limited review period of ten days. This study was prompted by unqualified audit opinions in 2017-2018 and a need for information on obtaining unqualified audit opinions. The qualitative research employed a case study approach with descriptive analysis techniques, gathering data through document examinations, checklists, and interviews. Findings indicate that examining financial reports in Simalungun Regency followed Government Regulation No. 4 of 2018 but could be more optimal. Constraints include low reviewer competence and quantity, limited review time, and inadequate review training. The study concludes that the examination quality can be improved but is hindered by low reviewer competence and quantity, limited review time, and inadequate training. These insights highlight the need to enhance examination processes to ensure financial report reliability and accuracy, with recommendations for further research to explore audit opinions from external and internal perspectives and assess the role of APIP in enhancing financial report quality. These findings provide valuable contributions to financial governance improvement in Simalungun Regency and beyond. https://e-journal.uac.ac.id/index.php/iijse/article/view/2885Financial Report Review, Competence, Time, Quality of Financial Statements |
| spellingShingle | Efri Elsridayani Purba Dwi Martani Review Evaluation of Simalungun Regency Government Financial Reports Indonesian Interdisciplinary Journal of Sharia Economics Financial Report Review, Competence, Time, Quality of Financial Statements |
| title | Review Evaluation of Simalungun Regency Government Financial Reports |
| title_full | Review Evaluation of Simalungun Regency Government Financial Reports |
| title_fullStr | Review Evaluation of Simalungun Regency Government Financial Reports |
| title_full_unstemmed | Review Evaluation of Simalungun Regency Government Financial Reports |
| title_short | Review Evaluation of Simalungun Regency Government Financial Reports |
| title_sort | review evaluation of simalungun regency government financial reports |
| topic | Financial Report Review, Competence, Time, Quality of Financial Statements |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/2885 |
| work_keys_str_mv | AT efrielsridayanipurba reviewevaluationofsimalungunregencygovernmentfinancialreports AT dwimartani reviewevaluationofsimalungunregencygovernmentfinancialreports |