PERAN ADOPSI IPSAS, TRANSPARANSI DAN AKUNTABILITAS KINERJA KEUANGAN TERHADAP LEVEL KORUPSI (STUDI PADA PROVINSI DI INDONESIA)

Muhammad Agus Sudrajat, Yolanda Dhamayanti, Annisa Ayundra Safira

Abstract


Tujuan dari riset ini adalah untuk menganalisis peran Adopsi International Public Sector Accounting Standards (IPSAS), serta transparansi dan akuntabilitas kinerja keuangan terhadap level korupsi pada Provinsi di Indonesia. Penelitian memanfaatkan data sekunder berupa laporan keuangan dari 38 Pemerintah daerah Provinsi yang ada di Indonesia, Laporan Hasil Pemantauan Korupsi dari ICW, dan data primer berupa persepsi akuntan di masing-masing pemerintah daerah mengenai akuntabilitas dan transparansi kinerja keuangan. teknik sampling jenuh untuk memilih dan mengambil sampel. Oleh karena terdapat ketidaklengkapan data di 2 provinsi, maka total sampel menjadi 36 Provinsi. Peneliti memanfaatkan analytical approach untuk memecahkan masalah yaitu analisis regresi berganda. Novelty yang digagas bahwa penelitian ini pengolahan data primer dan sekunder secara bersamaan, dimana hal ini belum dilakukan oleh penelitian sejenis terdahulu.  Perbedaan karakteristik pemerintah daerah provinsi di Indonesia yang terlibat dalam penelitian tentunya mempengaruhi kemampuan dan kesiapan mengadopsi IPSAS secara penuh. Hasil riset menunjukkan bahwa adopsi IPSAS pada Pemerintah Daerah Provinsi di Indonesia berperan menurunkan level korupsi secara parsial maupun simultan bersama dengan transparansi dan akuntabilitas kinerja keuangan. Adopsi IPSAS dengan orientasi basis accrual mempedomani pengungkapan yang lebih lengkap jika dibandingkan dengan basis kas. Laporan dengan pengungkapan informasi penuh sebagai syarat transparasi fiscal akan mengurangi ruang untuk manipulasi angka dan menyulitkan penyembunyian transaksi koruptif. Hasil riset mengiplikasikan bahwa adopsi IPSAS dapat menciptakan nilai bagi pemerintah provinsi, mengingkatkan keterbukaan financial yang bermuara pada pengurangan level korupsi di Indonesia.

Kata Kunci:  Adopsi IPSAS, Transparansi, Akuntabilitas, Level Korupsi, Basis Akrual.


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References


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