Content Analysis of Government Financial Statement

This study aims to analyze the condition of central government's financial statements. Researchers used content analysis with three stages, namely open, axial and selective coding. The results showed that Covid 19 pandemic had an impact on government both in terms revenues expenditures. Revenue from tax non-tax sectors experienced a significant decline 2020. type revenue increase only came grants. From output side, several types expenditure have shifted be allocated spending for prevention spread pandemic. Based balance sheet, it can seen total assets liabilities increased 2016-2020, but equity decreased Overall, quality reports has been good, proven since 2016 continued receive unqualified opinions. ministries institutions also continues improve, as evidenced by number Further researchers develop other research methods such quantitative or collect additional data through interviews focus group discussions. Keywords: Audit Opinion, Financial Statements, Content Analysis, Government DOI: 10.7176/RJFA/13-2-08 Publication date: January 31 st 2022