PENGARUH KEKAYAAN PEMDA, FUNCTIONAL DIFFERENTIATION, TEMUAN AUDIT, DAN KEMANDIRIAN KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KABUPATEN/KOTA KALIMANTAN

Ismaeni Widyastuti, . (2020) PENGARUH KEKAYAAN PEMDA, FUNCTIONAL DIFFERENTIATION, TEMUAN AUDIT, DAN KEMANDIRIAN KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KABUPATEN/KOTA KALIMANTAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to examine the effect of local government wealth as measured by local own-source revenue that is transformed into Ln local-original revenue, functional differentiation as measured by the number of SKPD, audit findings measured by the number of audit findings in the previous year, and financial independence measured by the ratio of independence. The population in this study were all regencies / cities in Kalimantan for the period of 2016-2018, the sample in this study used a census sample. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS program. Hypothesis testing results show that (1) local government assets have no significant effect on the disclosure of local government financial statements (2) functional differentiation has a significant effect on the disclosure of local government financial statements (3) audit findings do not significantly influence the disclosure of local government financial statements (4) independence finance does not significantly influence the disclosure of local government financial statements. Keywords : regional government wealth, functional differentiation, audit findings, financial independence, and disclosure of local government financial statements.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1610112043] [Pembimbing: Praptiningsih] [Penguji 1: Noegrahaini Lastiningsih] [Penguji 2: Dwi Jaya Kirana]
Uncontrolled Keywords: Keywords : regional government wealth, functional differentiation, audit findings, financial independence, and disclosure of local government financial statements.
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Ismaeni Widyastuti
Date Deposited: 13 Jan 2022 03:38
Last Modified: 13 Jan 2022 03:38
URI: http://repository.upnvj.ac.id/id/eprint/8238

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