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首页> 外文会议>Sriwijaya Economics, Accounting, and Business Conference >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)
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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)

机译：应对自由裁量权，应计程度，意见和政治因素对地方政府淤泥管理的影响（努力检测淤泥处理零）

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摘要

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.
机译：印度尼西亚共和国政府进行了各种改革。目前非常重要的金融治理的要素，是许多缔约方的关注是报告领域。政府已编制与会计有关的法规和政策。政府对中央和地方政府的政策是会计的基础。当地政府发生的应计程度不同。应计自由裁量权影响剩余余额或缺乏预算计算的实现。我们觉得需要通过组合应计级别，责备和新变量的变量来继续研究，即关于审计结果和政治因素的财务报表的意见。通过这四个变量，我们将审查当地政府对硅粉的管理。结果表明，权力自由裁量权和政治因素不会影响淤泥的管理，而意见对淤泥的管理有重大影响，而是相反的方向。这意味着，如果意见高于硅胶的管理，则力较少或者有硅藻的管理元素为零。

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