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"[ABSTRAKSkripsi ini membahas tentang penyajian laporan keuangan pemerintah pusat denganstudi banding pada 5 negara, yaitu Afrika Selatan, Amerika Serikat, Australia,Selandia Baru, dan Indonesia sebagai objek utama penelitian. Penelitian ini adalahpenelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat komponenlaporan keuangan pemerintah di masing-masing negara dan membandingkannyadengan IPSAS serta membandingkan antara GFS dengan komponen dalam laporankeuangan seperti pengklasifikasian pendapatan, beban, aset, liabiltias dan belanjafungsional. Hasil dari penelitian ini mengungkapkan bahwa penyajian laporankeuangan pemerintah Indonesia sudah cukup baik jika dibandingkan dengan negaralain dan standar Internasional, namun diperlukan peningkatan dalam beberapa halseperti kelengkapan standar akuntansi keuangan dan penyajian informasi nonkeuangan.ABSTRACTThe focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.;The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information., The focus of this study is to analyze the presentation of central government financialstatements in 5 countries, which are South Africa, United States, Australia, NewZealand, and Indonesia as a main object of this study. This research is qualitativedescriptive. This research was conducted by analyzing the component ofgovernment financial statement in each country and comparing them with IPSASand also comparing GFS with components in financial statements, such asclassification of revenue, expense, asset, liabilities, and expenditure. The result ofthis research revealed that the presentation of Indonesian central governmentfinancial statements is quite good compared to others and International standard,but still needs some improvements on several things, such as financial accountingstandard and presentation of non-financial information.]"

"The main objectives of this study is to analyze timelines of financial statement reporting and financial performance in Indonesia stock exchange (IDX). Samples in this study are IDX public companies listed in 1999 - 2005. The research questions are tested by running ANOVA to analyze whether any diffrences in timelines of financial statement reporting and financial performance between years and between size and also independent t test to analyze whether any differences in timelines of financial statement and financial performance between industry. Timelines (KW) proxid by dummy variable, 1 if companies published financial reporting before 120 days after December 31 and 0 otherwise. Financial performance proxied by sales, Asset, Earning After Tax (EAT) , Return on Investment (ROI), Return on Equity (ROE) and Sales Grown. The results of between years comparisons show that there are differences (increasing) between years for EAT, ROI, and KW. These suggest that firm performance and timelines of financial statement reporting are increasing over time. The results of between size comparisons show that there are differences between size for EAT, sales and KW. The bigger the size , the higher the financial performance and the timelines. The results of between industry comparisons show that there are differences for Asset and EAT. Base on these variables, financial performance in service industry higher than manufacture industry."

"Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah daerah terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Sampel yang digunakan dalam penelitian ini sebanyak 620 LKPD Kabupaten/Kota di Indonesia tahun 2008-2009 dengan rata-rata tingkat pengungkapan LKPD sebesar 52,09%.Hasil penelitian ini menemukan bahwa umur administratif pemerintah daerah, kekayaan pemerintah daerah, dan ukuran legislatif memiliki pengaruh positif terhadap tingkat pengungkapan LKPD, sedangkan intergovernmental revenue memiliki pengaruh negatif. Ukuran pemerintah daerah, diferensiasi fungsional, spesialisasi pekerjaan, rasio kemandirian keuangan daerah dan pembiayaan utang terbukti tidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.

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This research aims to analyze the effect of Local Government characteristic on financial statement disclosure. A total of 620 financial statement of Local Governments District/City for 2008-2009 were selected to be sample with average of Local Government financial statement disclosure level is 52,09%.

This result of this study shows that administrative age, wealth of the local government, legislature size, have positive effect on the local government financial statement disclosure, while intergovernmental revenue have negative effect. The size of the local government, functional differentiation, occupational specialization, financial self-sufficiency ratio and debt financing are proved to have no effect on the local government financial statement disclosure."

"Skripsi ini membahas tentang perbandingan laporan keuangan pemerintah pusat dengan IPSAS dengan studi banding pada 10 negara, yaitu Afrika Selatan, Amerika Serikat, Australia, Indonesia, Inggris, Kanada, Malaysia, Selandia Baru, Sri Lanka, dan Swiss. Penelitian ini adalah penelitian kualitatif deskriptif. Penelitian ini dilakukan dengan melihat standar akuntansi dan komponen laporan keuangan masing-masing negara dan membandingkannya dengan IPSAS. Hasil dari penelitian ini mengungkapkan bahwa penerapan IPSAS dalam standar akuntansi masing-masing negara bervariasi. Sebagian besar negara memiliki komponen laporan keuangan sesuai IPSAS dalam laporan keuangan pemerintahan masing-masing. Sementara, negara dengan aplikasi akrual yang paling mendekati IPSAS adalah Australia, Inggris, dan Selandia Baru.

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The focus of this study is to analyze the the comparison of central government financial statements with IPSAS in 10 countries, which are South Africa, United States, Australia, Indonesia, United Kingdom, Canada, Malaysia, New Zealand, Sri Lanka, and Switzerland. This research is a qualitative descriptive. It was conducted by analyzing the accounting standards and the component of financial statement in each country and comparing them with IPSAS. The result of this research reveals that IPSAS application in each country?s accounting standards is varied. Most of the countries have components of financial statements set by IPSAS in their own financial statements. Meanwhile, countries with accrual application closest to IPSAS are Australia, United Kingdom, and New Zealand."

"ABSTRAKThe aims of the research is to provide empirical evidence about financialstatement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing.·The research examines disclosure level of multifinance C(lmpany that listedin the database Directorate General Financial Institutions, Ministry of Finance.We use financial statement in 2003 and 2004. The research use the regulation ofDirectorate General Financial institution number 150012005, financial accountingstandard for leasing and factoring as a disclosure guideline, because there is nospec[fic standard or Bapepam disclosure guideline for multifinance industry.The results indicate that disclosure level of multifinance company is 78,35%in 2004. There is increasing about I. 21% compare ta the disclosure level in 2003.There is significant differentiation of disclosure level between status of company andsize affirm but no sign{ficant d(fferentiation benveen size of auditc1: The result usinglinear regression show that disclosure level is influenced by profitability, companystatus, size of the .firm and size of auditor."