ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD

Keuda: Jurnal Kajian Ekonomi dan Keuangan Daerah

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Title ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD
 
Creator Najah, Usrotun
 
Description The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.
 
Publisher Universitas Cenderawasih
 
Contributor
 
Date 2019-10-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/884
10.31957/keuda.v4i2.884
 
Source KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH; Vol 4, No 2 (2019)
2581-0286
2477-7838
 
Language eng
 
Relation http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/884/869
 
Rights Copyright (c) 2019 KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
 

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