PENGARUH TEMUAN, TINGKAT PENYIMPANGAN, OPINI AUDIT, DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA

INFO ARTHA

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Field Value
 
Title
PENGARUH TEMUAN, TINGKAT PENYIMPANGAN, OPINI AUDIT, DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA
 
Creator Priharjanto, Akhmad
Wardani, Yusniar Yuliana
 
Subject
tingkat pengungkapan; laporan keuangan pemerintah provinsi; karakteristik daerah; opini; temuan; tingkat penyimpangan
 
Description
Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Local Government Financial Statement (LKPD) in Indonesia based on Governmental Accounting Standard (SAP). Moreover, this research explains factors that affect the mandatory disclosure level of province's financial statement in Indonesia from 2009 until 2012 . Those examined factors are audit opinions, audit findings, the level of audit irregularities and local characteristics specifically regional assets, dependency level, the size of area, population, and local government work unit (SKPD). 
 
Publisher Polytechnic of State Finance STAN
 
Contributor

 
Date 2017-06-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/72
10.31092/jia.v1i1.72
 
Source INFO ARTHA; Vol 1 (2016): Edisi Januari; 97-110
JURNAL INFO ARTHA; Vol 1 (2016): Edisi Januari; 97-110
2581-0839
0852-6737
10.31092/jia.v1i1
 
Language ind
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/72/62
 
Rights Copyright (c) 2017 INFO ARTHA
 

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