Melvy Putri Yuwandari, . (2024) DETERMINAN KUALITAS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI WEBSITE. 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 regional wealth, government size, and level of community welfare with audit opinion as a moderating variable. This research used a purposive sampling technique and resulted in a total sample of 211 local governments. In this study, research data was obtained from the regional government website and the BPS website for the 2022 period. The analysis technique used is path analysis using SmartPLS 3 software with a significance level 5%. The result of the test show that (1) Regional Wealth has an effect on the Quality of financial disclosure by regional governments through websites (2) Government Size has no effect on the Quality of financial disclosure by regional governments through websites (3) Level Of Community Welfare has no effect on the Quality of financial disclosure by regional governments through websites (4) Audit opinion cannot moderate the effect of regional wealth on the quality of financial disclosure by regional governments through websites (5) Audit opinion cannot moderate the effect of government size on the quality of financial disclosure by regional governments through websites (6) Audit opinion cannot moderate the effect of level of community welfare on the quality of financial disclosure by regional governments through websites.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112027] [Pembimbing: Khoirul Aswar] [Penguji 1: Donny Maha Putra] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Regional Wealth, Government Size, Level of Community Welfare, Audit opinion, Quality of Financial Statement by Regional Governments Via Websites |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Melvy Putri Yuwandari |
| Date Deposited: | 06 Mar 2024 03:44 |
| Last Modified: | 06 Mar 2024 03:44 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28691 |
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