Wardani, Surya (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA. Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
This research examines and analyzes factors that influence provincial government disclosure and consider the audit quality. The research used mandatory disclosure based on government accounting standard.The samples of research are financial statements of 35regency governments from 2010 to 2014 using purposive sampling technique. The result of the study showes that population and number of audit findings have positive and significant influence on the disclosure level of regency government financial statement. The local wealth, the level of dependence, total assets, number of units under regency (SKPD) and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Key words: Disclosure level, local wealth, population, government accounting
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 1 UNISSULA |
| Date Deposited: | 29 Aug 2018 05:07 |
| Last Modified: | 29 Aug 2018 05:07 |
| URI: | http://repository.unissula.ac.id/id/eprint/10962 |
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