Ulfa Ayu Wulandari, . (2021) PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN DAERAH, OPINI AUDIT DAN KEMANDIRIAN KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine the level of mandatory disclosure in regional government financial reports and to examine whether there is a relationship with Intergovernmental Revenue, regional wealth, audit opinion, financial independence. The population in this research was the District/City Government on Nusa Tenggara Island. Sampling was done by census sampling method, amounting to 123 samples, but after the outliers were carried out, there were 117 samples of District/City Government on Nusa Tenggara Island. The test in this study is multiple linear regression using SPSS 25. The test result show that Intergovernmental Revenue, audit opinion, financial independence have no effect on disclosure of financial statement, regional wealth has a negative effect on disclosure of financial statements. Contributions made to local governments is expected to provide benefits in improving the quality of their external communications so as to increase public trust.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1610112057] [Ketua Penguji : Khoirul Aswar] [Penguji I : Noegrahini Lastiningsih] [Penguji II (Pembimbing) : Ermawati] |
| Uncontrolled Keywords: | Intergovernmental Revenue, Regional Wealth, Audit Opinion, Financial Independence, Financial Statement Disclosure. |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Ulfa Ayu Wulandari |
| Date Deposited: | 03 Jun 2021 07:42 |
| Last Modified: | 05 Jun 2021 22:22 |
| URI: | http://repository.upnvj.ac.id/id/eprint/10731 |
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