Oktavia Nurlianto, . (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN WAJIB PADA PEMERINTAH DAERAH. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to examine the level of mandatory disclosure in local government financial reports with influencing factors, namely Number of local parliamentarians, local government budget expenditure, java/non-java jurisdiction, presence of an assistance and training programme. The population in this study is all financial statements of local government in Indonesia. Sampling consisted of 40 local governments in Java and Sumatra on the basis of the purposive sampling method with the criteria of financial statement auditied by the Financial Examination Board in 2018. Hypothesis testing in this study uses Multiple Regression Analysis with SPSS Version 23. The results of this research indicate that Number of local parliamentarians, local government budget does not affect disclosure of financial statements. Java/non-java jurisdiction and presence of an assistance and training programme affect disclosre of financial statements.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1610112230], [Pembimbing: Khoirul Aswar], [Penguji 1: Mahendro Sumardjo], [Penguji 2: Hamrul], |
| Uncontrolled Keywords: | Number of Local Parliamentarians, Local Government Budget Expenditure, Java/Non-Java Jurisdiction, Presence of an Assistance and Training Programme and Financial Statements Disclosure. |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Oktavia Nurlianto |
| Date Deposited: | 09 Mar 2021 04:44 |
| Last Modified: | 09 Mar 2021 04:44 |
| URI: | http://repository.upnvj.ac.id/id/eprint/7996 |
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