Qonita Syakiroh, . (2022) PENGARUH BUDGET EXPENDITURE, KONDISI KEUANGAN, DAN KEMANDIRIAN KEUANGAN TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH: Internal Control System Sebagai Variabel Moderasi. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted to examine what factors can affect the level of disclosure of local government financial statements, this study uses the internal control system as a moderating variable. The independent variables used in this study are the local government management budget, financial condition, and financial independence, as well as the level of disclosure of local government financial reports (LKPD) as the dependent variable. This study uses a population of local government financial reports in Indonesia that have been audited by the BPK. The number of research samples used was 473 local/city governments in Indonesia for the 2020 period with purposive sampling as the sampling technique. The data analysis technique used in this study is Structural Equation Model-Partial Least Square (SEM-PLS) Version 3. Based on the test results, it was found that the regional government management budget has a significant effect on the level of disclosure of LKPD. Meanwhile, financial condition and financial independence have no significant effect on the level of LKPD disclosure. The internal control system as a moderating variable can moderate the effect of local government management budgets on the level of LKPD disclosure, but cannot moderate the effect of financial condition and financial independence on the level of LKPD disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112024] [Pembimbing: Khoirul Aswar] [Penguji 1: Taufiq Supriadi] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | The Level of Disclosure of Local Government Financial Statements, Local Government Budget Expenditure, Financial Condition, Financial Independence, and Internal Control System |
| 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: | Qonita Syakiroh |
| Date Deposited: | 24 Jan 2023 07:11 |
| Last Modified: | 24 Jan 2023 07:11 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22196 |
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