ABSTRAK
Tujuan dari penelitian ini adalah untuk menguji apakah akuntabilitas berpengaruh
negatif terhadap fraudulent fincancial statement laporan keuangan pemerintah
kabupaten/kota di Indonesia. Akuntabilitas diproksikan dengan 3 variabel yaitu
responsibility, responsiveness, dan transparency, sedangkan fraudulent financial
statement diproksikan dengan opini atas laporan keuangan. Metode pengambilan
sampel yang digunakan adalah convenience sampling. Jumlah observasi sebagai
sampel adalah 484 pemerintah kabupaten/kota. Penelitian ini menggunakan
analisis regresi logistik dengan program Statistical Package for the Social Science
(SPSS). Hasil penelitian menunjukkan bahwa responsiveness dan transparency
berpengaruh negatif signifikan terhadap fraudulent financial statemenet.
Sedangkan responsibility tidak berpengaruh terhadap fraudulent financial
statement.
Kata kunci : akuntabilitas, fraudulent financial statement, opini, responsibility,
responsiveness, transparency
ABSTRACT
The purpose of this study is to examine whether accountability negatively affect
fincancial statement fraudulent financial statement in local goverment Indonesia.
Accountability is proxied by three variables, namely responsibility,
responsiveness, and transparency, while fraudulent financial statement is proxied
by an opinion on the financial statements. The sampling method used is
convenience sampling. The number of observations in the sample is 484 districts /
cities governments. This study uses logistic regression analysis with the program
Statistical Package for the Social Science (SPSS). The results show that
responsiveness and transparency significant negative effect on fraudulent
financial statemenet. While the responsibility does not affect the fraudulent
financial statements.
Keywords: accountability, fraudulent financial statement, opinion, responsibility,
responsiveness,transparency