FAKTOR INTERNAL, EKSTERNAL DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA

Dimas Mahardika, . (2025) FAKTOR INTERNAL, EKSTERNAL DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The influence of internal and external factors and the level of disclosure of local government financial reports were examined in this study. The sample studied in this study was all local government financial reports for the 2022 budget year that had been audited by the BPK. This study is a quantitative study using a purposive sampling method in sampling in this study. Hypothesis testing in this study used multiple linear regression analysis with the STATA version 13 application. Based on the tests carried out, the results showed that the size of the government and regional wealth had no effect on the level of LKPD disclosure. Meanwhile, political monitoring had a significant effect on the level of LKPD disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112158] [Pembimbing: Khoirul Aswar [Penguji 1: Eko Yulianto] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: Ukuran Pemerintah, Kekayaan Daerah, Political Monitoring, dan Tingkat Pengungkapan LKPD
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DIMAS MAHARDIKA
Date Deposited: 12 Aug 2025 03:54
Last Modified: 12 Aug 2025 03:54
URI: http://repository.upnvj.ac.id/id/eprint/35109

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