PPIA FEB UI Doctoral Promotion, Andi Chairil Furqan Researches the Quality of Local Government Financial Reporting on Public Services

PPIA FEB UI Doctoral Promotion, Andi Chairil Furqan Researches the Quality of Local Government Financial Reporting on Public Services

Nino Eka Putra – Public Relations of FEB UI

DEPOK – (13/8/2020) Postgraduate Program in Accounting (PPIA), Faculty of Economics and Business, Universitas Indonesia, held an online open session for the Doctoral promotion of Andi Chairil Furqan (1406591655) on Thursday (13/8/2020).

The Doctoral Promotion Session was chaired by Prof. Nachrowi Djalal Nachrowi, Ph.D.; with Supervisors Dr. Ratna Wardhani (Promoter), Dr. Dwi Martani (Co-Promoter 1), and Dr. Dyah Setyaningrum (Co-Promoter 2); and a team of examiners, Hilda Rossieta, Ph.D. (Chief Examiner), Dr. Fitriany, Dr. Chaerul D. Djakman, Dr. Ir. Mahjus Ekananda, and Dr. Rr. Trisacti Wahyuni.

The dissertation written by the Promovendus, entitled “The Quality of Local Government Financial Reporting: Determinants and Its Impact on Public Service Quality and Stakeholder Decisions.”

This study aims to analyze the determinants and impact of the quality of Local  GovernmentFinancial Reporting (LKPD), in particular the effect of audit findings and follow-up audit recommendations, and the influence of the quality of LKPD towards the quality of public services and stakeholder decisions, both in investing, paying local taxes and re-electing the incumbent. This research was performed in districts/cities’ governments throughout Indonesia, using 2016 data for the main testing and data from 2014-2016 for sensitivity testing.

Related to the determinants of the quality of the LKPD, the results of this study indicate that the audit findings have a negative impact on the quality of the LKPD, while the follow-up to audit recommendations has a positive impact on the quality of the LKPD. Meanwhile, related to the impact of the quality of LKPD, the results of this study indicate that in addition to having a positive impact on the quality of public services, the quality of LKPD is also found to have a positive impact on stakeholder decisions, especially in investing and paying local taxes. There was no significant impact on the quality of LKPD towards the decision of the local community to re-elect the incumbent.

The results of this study have implications on the importance of efforts to improve the quality of LKPD for local governments, which are not only important to achieve accountability alone, but also to expand the usefulness of financial reporting to improve the quality of public services and decision making for local government stakeholders.

The Executive Board of the open session for the doctoral promotion declared Andi Chairil Furqan (1406591655) to have graduated with honors and succeeded in obtaining the 78th Doctorate in Accounting. Congratulations to Dr. Andi Chairil Furqan! (hjtp)

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