Akwila Sandro Harefa, . (2025) PENGARUH DESENTRALISASI FISKAL, UKURAN PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP MANDATORY DISCLOSUR. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative research to empirically test the influence of fiscal decentralization, regional government size and audit opinion on the level of mandatory disclosure of regional government financial reports (LKPD). The population in this study is the financial reports of regional governments on the island of Java for the 2018 - 2022 fiscal year which have been audited by the BPK RI using a purposive sampling method totaling 565 samples. Hypothesis testing in the research used multiple linear regression analysis using the STATA version 17 application. In this study, the results showed that fiscal decentralized and audit opinions did not have a significant influence on the level of mandatory disclosure of LKPD, while the size of local government had a significant influence on the level of mandatory disclosure of LKPD.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112230] [Pembimbing: Khoirul Aswar] {Penguji 1: Ferry Irawan] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Fiscal Decentralization, Regional Government Size, Audit Opinion, and Level of Mandatory Disclosure of LKPD |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AKWILA SANDRO HAREFA |
| Date Deposited: | 13 Feb 2025 06:57 |
| Last Modified: | 13 Feb 2025 06:57 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34613 |
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