PENGARUH PENDAPATAN ASLI DAERAH, UKURAN PEMERINTAH DAERAH, TINGKAT KETERGANTUNGAN DAERAH, DAN OPINI AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

Rika Rahmawati, . (2023) PENGARUH PENDAPATAN ASLI DAERAH, UKURAN PEMERINTAH DAERAH, TINGKAT KETERGANTUNGAN DAERAH, DAN OPINI AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of regional revenue, size of regional government, level of regional dependence, and audit opinion on the level of disclosure regional government financial statements (LKPD) with the addition of an internal control system (SPI) as moderating variable. This study used a population of local government financial reports on the island of Sulawesi for the 2018 – 2020 period, which had been audited by the BPK with purposive sampling, totaling 223 samples. This study uses the Moderated Regression Analysis (MRA) test using the STATA version 14 program. The results of the study state that local revenue and local government size have a significant effect on the level of LKPD disclosure. In contrast, the level of regional dependence and audit opinion has no significant effect on the level of LKPD disclosure. The SPI variable as a moderating variable can moderate local revenue on the level of LKPD disclosure. However, it cannot moderate the size of local government, the level of regional dependence, and audit opinion on the level of disclosure of LKPD.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112096] [Pembimbing: Ermawati] [Penguji 1: Khoirul Aswar] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Regional Original Income, Local Government Size, Level Of Regional Dependency, Audit Opinion, Internal Control System, Level Of Disclosure Of Local Government Financial Reports
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rika Rahmawati
Date Deposited: 10 Mar 2023 09:40
Last Modified: 10 Mar 2023 09:40
URI: http://repository.upnvj.ac.id/id/eprint/22313

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