Analisis Kondisi Keuangan, Penyerapan Anggaran, Transparansi, Alokasi Anggaran dan Opini Laporan Keuangan terhadap Keberlangsungan Pemerintah Daerah
Keywords:
Alokasi Anggaran, Transparansi, Kondisi Keuangan, Serapan Anggaran, Opini, KeberlangsunganAbstract
Pandemi memiliki dampak pada berbagai bidang kehidupan. Swasta, masyarakat dan pemerintah terkena dampak dari pandemi covid 19. Penelitian ini bertujuan untuk meneliti apakah variabel kondisi keuangan, penyerapan anggaran, transparansi, alokasi anggaran dan opini laporan keuangan memiliki pengaruh terhadap upaya pemerintah daerah dalam melangsungkan roda pemerintahnya. Penelitian ini menggunakan data dari laporan keuangan pemerintah daerah seluruh Indonesia atau sebanyak 542 dengan windows data tahun 2013 hingga 2019 dan laporan hasil pemeriksaan BPK .
Hasil penelitian menunjukkan bahwa variabel alokasi anggaran dan variabel transparansi anggaran berpngaruh terhadap keberlangsungan pemerintah daerah. Sedangkan variabel alokasi anggaran, opini dan kondisi keuangan tidak berpengaruh pada keberlangsungan pemerintah daerah. Hasil ini menujukkan bahwa pemerintah dalam menyusun anggaran telah memiliki kesesuaian numenklatur dokumen antar tahapan dan kesesuaian pagu, ketepatan waktu penyediaan dokumen dan kemudahan akses terhadap pengelolaan keuangan.
Variabel opini dengan indikator kesesuaian dengan SAP, kecukupan pengungkapan, kepatuhan pada peraturan dan efektivitas SPI belum optimal. Variabel penyerapan anggaran dengan indikator struktur APBD dan realisasi anggaran, dan variabel kondisi keuangan yang diukur dengan indikator kemandirian keuangan, fleksibilitas keuangan dan solvabilitas juga belum optimal. Pemerintah daerah harus memperhatikan aspek alokasi anggaran dan transparansi pengelolaan keuangan dengan baik. Penelitian ini memiliki keterbatasan data realisasi anggaran tahun 2020 dan 2021.
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