ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2017

AMALIAH, Era Fatwa and HARYANTO , Haryanto (2019) ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2017. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study was aimed analyze the factors that influence the disclosure level of Local Government Financial Report (LGFR) in Central Java. Disclosure of LGFR are guided by the Government Regulation Number 71 of 2010 on Government Accounting Standards (GAS). The samples in this study are 35 local government in Central Java with a 3-year observation period (2015-2017). The samples was selected using purposive sampling technique and acquired 105 samples. The analytical method in this study is multiple regression analysis using IBM SPSS version 23 software. The result of this study indicate that local dependency level, capital expenditures, and audit findings have a positive effect on the LGFR disclosure level. While, the own-source revenue and total population do not affect the LGFR disclosure level.

Item Type:Thesis (Undergraduate)
Additional Information:LGFR Disclosure Level, Local Dependency Level, Own-Source Revenue, Capital Expenditures, Total Population , Audit Findings.
Uncontrolled Keywords:LGFR Disclosure Level, Local Dependency Level, Own-Source Revenue, Capital Expenditures, Total Population , Audit Findings.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:72099
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 Apr 2019 11:18
Last Modified:29 Apr 2019 11:18

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