Fajri Ramadhan, Khoirunurrofik Khoirunurrofik
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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.

Keywords: asymmetric decentralization, local financial condition, accountability


Penelitian ini bertujuan mengkaji hubungan kondisi keuangan tiga daerah otonomi khusus (otsus), yaitu Aceh, Papua, dan Papua Barat dengan akuntabilitas keuangan daerah yang diproksikan oleh variabel opini laporan keuangan daerah hasil pemeriksaan BPK RI. Menggunakan metode Conditional Logistic Fixed Effect, penelitian ini menggunakan rasio keuangan berdasarkan data keuangan daerah tahun 2011-2019. Hasil penelitian adalah adanya hubungan antara akuntabilitas dengan kondisi keuangan pemerintah daerah otsus. Variabel yang konsisten mendorong terciptanya akuntabilitas adalah variabel rasio Dana Alokasi Khusus (DAK) dibagi total dana transfer. Rasio Dana Bagi Hasil (DBH) per total pendapatan serta belanja operasi dan belanja modal per total belanja konsisten dan signifikan dalam mengurangi kemungkinan terwujudnya opini Wajar Tanpa Pengecualian (WTP). Seluruh temuan ini sejalan dengan pengembangan perhitungan yang juga menggunakan marginal effect ordered logit untuk melihat persentase kemungkinan keterjadian opini dan hubungannya dengan berbagai rasio yang menjadi variabel penelitian. Berbagai temuan berdasarkan olah data dan perhitungan marginal effect menunjukkan bahwa perlu adanya pembenahan kebijakan DBH dan belanja daerah, serta penerapan DAK pada daerah yang belum memperoleh opini WTP.

Kata kunci: desentralisasi asimetris, kondisi keuangan daerah, akuntabilitas


asymmetric decentralization; local financial condition; accountability; desentralisasi asimetris; kondisi keuangan daerah; akuntabilitas

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