Content Analysis of Government Financial Statement

Abstract

This study aims to analyze the condition of the central government's financial statements. Researchers used content analysis with three stages, namely open, axial and selective coding. The results showed that the Covid 19 pandemic had an impact on the financial condition of the central government both in terms of revenues and expenditures. Revenue from the tax and non-tax sectors experienced a significant decline in 2020. The type of revenue that experienced an increase only came from grants. From the output side, several types of expenditure have shifted to be allocated to spending for the prevention and prevention of the spread of the Covid 19 pandemic. Based on the balance sheet, it can be seen that the total assets and liabilities increased from 2016-2020, but equity decreased in 2020. Overall, the quality of the central government's financial reports has been good, it has been proven that since 2016 it has continued to receive unqualified opinions. The quality of the financial reports of ministries and institutions also continues to improve, as evidenced by the increase in the number of unqualified opinions. Further researchers can develop other research methods such as quantitative or collect additional data through interviews and focus group discussions.

Keywords: Audit Opinion, Financial Statements, Content Analysis, Government

DOI: 10.7176/RJFA/13-2-08

Publication date: January 31^st 2022