Muhammad Rizky Sudjatmiko, . (2025) DETERMINAN FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to examine the influence of the number of members of the legislative body, debt, and population on the level of disclosure in local government financial reports (LKPD). The population in this study including all regional government financial reports in Indonesia. The sampling consisted of 506 local governments financial reports in Indonesia based on the purposive sampling method with the criteria for financial statements that have been audited by the Supreme Audit Agency in 2022. Hypothesis testing in this study uses Multiple Regression Analysis with the SPSS Version 30 program. These results indicate that the number of local parliament has a significant effect on the level of disclosure of LKPD, while debt and the number of population has no significant effect on the level of disclosure of local government financial statements (LKPD). Keywords: Number of Members of Local Parliament, Debt, Population, and the Level of Disclosure of Financial Statements.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2010112138] [Pembimbing: Khoirul Aswar] [Penguji 1: Amrie Firmansyah] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Number of Members of Local Parliament. Debt. Population. Level of Disclosure of Financial Statements |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MUHAMMAD RIZKY SUDJATMIKO |
| Date Deposited: | 11 Aug 2025 06:51 |
| Last Modified: | 11 Aug 2025 06:51 |
| URI: | http://repository.upnvj.ac.id/id/eprint/35229 |
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