AKUNTABILITAS DAN KONDISI KEUANGAN DAERAH OTONOMI KHUSUS PADA PROVINSI ACEH, PAPUA, DAN PAPUA BARAT

Abstract

This study aims to examine the relationship between the financial condition of the three special autonomous regions, Aceh, Papua, and West Papua with regional financial accountability as proxied by the opinion variable on regional financial statements audited by BPK RI. Using Conditional Logistic Fixed Effect method, the study uses financial ratios based on regional financial data from 2011-2019. The result of the study is that there is a relationship between accountability and financial condition of the special autonomy regional government. Variable of Special Allocation Fund (DAK) divided by total transfer is consistent to enhance accountability. The ratio of Revenue Sharing (DBH) per total income, operating and capital expenditures per total expenditure are consistent and significant in reducing the possibility of an Unqualified Opinion (WTP). All of these findings are in line with the development of calculations that use an ordered logit marginal effect to see the percentage of possible occurrences of opinions and their relationship to various ratios that become research variables. Various findings based on data processing and marginal effect calculations indicate that there is a need to revise DBH policies and regional expenditures, and the application of DAK in regions that have not yet received a WTP opinion