Dafina Melfiana Fanni, . (2022) PENGARUH GOVERNMENT SIZE, LEGISLATIVE SIZE, DAN CAPITAL EXPENDITURE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study which aims to determine the effect of legislative size, government size and capital expenditure on the level of disclosure of LKPD with a moderating variable. The sample is 485 LKPD from all over Indonesia which have been audited for the 2020 period with the option of purposive sampling. The analysis technique used is path analysis using Smart PLS 3 software with a significance level of 5%. The results of the test show that (1) Legislative size has no effect on the level of LKPD disclosure (2) Government Size has an effect on the level of disclosure on LKPD (3) Capital Expenditure has an effect on the level of disclosure on LKPD (4) Audit opinion cannot moderate the effect of legislative size on the level of disclosure LKPD (5) Audit opinion moderates the influence of government size on the level of disclosure of LKPD (6) Audit opinion cannot moderate the effect of capital expenditure on the level of disclosure of LKPD.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112002] [Pembimbing: Khoirul Aswar] [Penguji 1: Wiwi Idawati] [Penguji 2: Shinta Widyastuti] |
| Uncontrolled Keywords: | Legislative Size, Government Size, Capital Expenditure, Audit Opinion, Financial Statement of Local Government Disclosure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Dafina Melfiana Fanni |
| Date Deposited: | 27 Jan 2023 03:02 |
| Last Modified: | 27 Jan 2023 03:02 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22321 |
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