2072-64142411-140610.17059/ekon.reg.2023-1-22The Effect of Budget, Audit and Government Performance: Empirical Evidence from Indonesian Regional GovernmentsВлияние аудиторских проверок на формирование бюджета и эффективность правительства: на примере региональных органов власти Индонезииhttps://orcid.org/0000-0002-4236-8845Kahar AbdulКахар Абдул https://orcid.org/0000-0001-8382-8695Furqan Andi Chairil ФурканАнди Чайрил furqan.tadulako@gmail.comhttps://orcid.org/0000-0002-2485-5359Tenripada Tenripada ТенрипадаТенрипада Tadulako UniversityУниверситет Тадулако191289298Copyright © 2023 Abdul Kahar, Andi Chairil Furqan, Tenripada TenripadaCopyright © 2023 Абдул Кахар, Анди Чайрил Фуркан, Тенрипада Тенрипада2023Abdul Kahar, Andi Chairil Furqan, Tenripada TenripadaАбдул Кахар, Анди Чайрил Фуркан, Тенрипада ТенрипадаCC BY 4.0https://www.economyofregions.org/ojs/index.php/er/article/view/525https://www.economyofregions.org/ojs/index.php/er/article/download/525/193

The development of public sector accounting was now propelled by stakeholder demands on bureaucratic performance, accountability and transparency, to pay close attention to tax revenues and expenditures with due regard to financial governance through positive auditing results. The Indonesian government enacted a new rule of Government Accounting Standard No. 71 of 2010 which fundamentally changed the form of government accounting books. The impact of these changes on budgeting, auditing and government performance in the early days of their implementation is crucial as a basis for reference for later reforms. This study aims to examine empirically the effect of audit opinion on the performance of Indonesian local governments by considering the mediating effect of revenue and expenditure realisation based on legitimacy and public choice theories. Data from 32 provinces in Indonesia during the 2010-2014 period with a total number of 150 observations (province-years) was analysed by least square regression. The research found that, in line with legitimacy theory, the previous year’s audit opinion had a significant and positive effect both directly and indirectly through the realisation of regional expenditure as a mediating variable on the performance of local governments. However, regarding public choice theory, the results must be carefully interpreted as the mediating effect of the realisation of expenditure on how audit opinions affect the performance of the provincial government depending on the measurements used. The result may be used by the government, provincial government, local parliament and the Audit Board of Indonesia in policy setting, supervision and inspection in improving the performance of the provincial government. Audit opinion, in relation to the realisation of government expenditure and its function, indirectly boosts the performance of local government in developing countries.

Необходимость удовлетворения эффективности, подотчетности и прозрачности финансовых структур привела к развитию системы бухгалтерского учета в государственном секторе. Пристальное внимание уделяется налоговым доходам и расходам, важную роль играют положительные аудиторские заключения. Принятие правительством Индонезии нового правила Государственного стандарта бухгалтерского учета № 71 от 2010 года привело к существенным изменениям в этой сфере. Влияние этих изменений на формирование бюджета, аудит и деятельность правительства предопределит судьбу дальнейших реформ. В настоящем исследовании анализируется влияние результатов аудиторских проверок на деятельность местных органов власти Индонезии. В статье на основе теорий легитимности и общественного выбора исследуется распределение доходов и расходов. Данные по 32 провинциям Индонезии за период 2010—2014 гг. (всего 150 наблюдений) проанализированы при помощи метода регрессии наименьших квадратов. В соответствии с теорией легитимности, результаты аудиторской проверки за предыдущий год оказывают существенное положительное влияние на эффективность местных органов власти, причем это влияние было как прямым, так и косвенным (через опосредующую переменную «реализация региональных расходов»). Что касается теории общественного выбора, подобный косвенный эффект следует интерпретировать с осторожностью в зависимости от используемых показателей. Правительство, органы власти в провинциях, местный парламент и Счетная комиссия Индонезии могут использовать полученные данные при разработке политики надзора и контроля в целях улучшения работы местного правительства. Сделан вывод, что аудит государственных расходов косвенно приводит к повышению эффективности местных органов власти в развивающихся странах.

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