PENGARUH MODERASI POLITICAL MONITORING TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA

Putri Alyani Fauzianafia, . (2023) PENGARUH MODERASI POLITICAL MONITORING TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study which aims to determine the influence of government size, regional wealth and intergovernmental revenue variables on the level of LKPD disclosure with political monitoring as a moderating variable. The sample in this study was obtained based on the purposive sampling method, resulting in a total of 489 LKPD samples in Indonesia for year 2021. The sample was analyzed using path analysis with the Structural Equation Modeling-Partial Least Square (SEM-PLS) method via Smart-PLS Version 3. The results showed that government size and regional wealth had a significant effect on the level of LKPD disclosure. Meanwhile, intergovernmental revenue has no effect on the level of LKPD disclosure. Furthermore, political monitoring negatively moderates the influence of regional wealth on the level of LKPD disclosure. However, political monitoring does not moderate the influence of government size and intergovernmental revenue on the level of LKPD disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112112] [Pembimbing: Khoirul Aswar] [Penguji 1: Donny Maha Putra] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Level Of Disclosure Of Regional Government Financial Reports, Government Size, Regional Wealth, Intergovernmental Revenue, Political Monitoring
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Putri Alyani Fauzianafia
Date Deposited: 21 Mar 2024 03:23
Last Modified: 21 Mar 2024 03:23
URI: http://repository.upnvj.ac.id/id/eprint/28014

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