APAKAH KARAKTERISTIK PEMERINTAH DAERAH BERPENGARUH PADA PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH? RISET PADA KABUPATEN DI JAWA TENGAH

Dekeng Setyo Budiarto, SE, MSi, Ak, CA, Fakultas Ekonomi, UPY and Luki Indarti, Fakultas Ekonomi, UPY (2019) APAKAH KARAKTERISTIK PEMERINTAH DAERAH BERPENGARUH PADA PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH? RISET PADA KABUPATEN DI JAWA TENGAH. Jurnal Akuntansi Bisnis Vol.12 (No.1 ) : Hal. 19-31 Th. 2019. ISSN ISSN: 1979-360X E-ISSN: 2598-6767

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Abstract

Disclosure of information in financial statements is part of Local Government Financial Report (LGFR) accountability and transparency to the public. This study aims to determine the influence of local government characteristics, total population, audit findings, and audit opinion on their financial statement disclosures. The population in this study was a local government of regency/city in central Java province in 2015-2017. The sample in the study was selected by saturation sampling, and the data obtained were 102 financial reports of local government. The analysis technique used in this research was multiple linear regression analysis. Results of the study proved that government’s official age and total population variable have a significant effect on the disclosure of local government financial report, while the size of local government, audit opinion, and audit findings variable has no significant impact on the disclosure of LGFR.

Item Type: Article
Uncontrolled Keywords: government characteristics, audit findings, audit opinion and financial statement disclosures
Subjects: Akuntansi > Laporan Keuangan
Divisions: Fakultas Bisnis > Akuntansi
Depositing User: Mr. Nugroho
Date Deposited: 31 Oct 2019 01:56
Last Modified: 31 Oct 2019 01:56
URI: http://repository.upy.ac.id/id/eprint/1906

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