FAKTOR - FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

Yosellyne Hutri Agustina, . (2025) FAKTOR - FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research that aims to examine the effect of total assets, intergovernmental revenue, and leverage on the level of disclosure in Local Government Financial Reports (LKPD). The population consists of local government financial reports from the island of Java for the 2021–2023 period that have been audited by the Audit Board of Indonesia (BPK). Using purposive sampling, a total of 339 samples were obtained. The data were analyzed using multiple linear regression with the STATA version 17 software. The results show that intergovernmental revenue has a significant effect on the level of LKPD disclosure, while total assets and leverage do not have a significant effect on the level of LKPD disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggilan : 2110112178] [Pembimbing : Khoirul Aswar] [Penguji 1 : Danang Mintoyuwono] [Penguji 2 : Dewi Darmastuti]
Uncontrolled Keywords: Total Assets, Intergovernmental Revenue, Leverage, level of disclosure of local government financial reports
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: YOSELLYNE HUTRI AGUSTINA
Date Deposited: 04 Sep 2025 07:28
Last Modified: 04 Sep 2025 07:28
URI: http://repository.upnvj.ac.id/id/eprint/37838

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