Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia
 
Creator Okfitasari, Antin
Sundari, Sundari
Meikhati, Ety
 
Subject ketepatwaktuan, karakteristik pemda, PAD, opini audit
Akuntansi Pemerintahan
 
Description This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness
 
Publisher ITB AAS INDONESIA
 
Contributor Universitas Duta Bangsa Surakarta
 
Date 2020-07-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1018
10.29040/jap.v21i1.1018
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1018/pdf
 
Rights Copyright (c) 2020 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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