The Influence of Capital Expenditures, Government Size, and Audit Opinions on Disclosure of Government Financial Statements of Nusa Tenggara

Journal of Applied Managerial Accounting

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Title The Influence of Capital Expenditures, Government Size, and Audit Opinions on Disclosure of Government Financial Statements of Nusa Tenggara
 
Creator Ningsih, Prapti
 
Description This study is a quantitative study that aims to examine the effect of capital expenditure as measured by total expenditure transformed to Ln capital expenditure, Government Size measured by total asets transformed to Ln total asets and Number of SKPDs, and audit opinion measured by grading levels opinion obtained by the Regency / City in Nusa Tenggara. The population in this study were all districts / cities in Nusa Tenggara 2016-2018, the sample in this study used a saturated sample. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS program. Hypothesis testing results show that (1) capital expenditure has a significant effect on the disclosure of local government financial statements (2) government size on asets does not have a significant effect on the disclosure of local government financial statements (3) government size on the number of SKPD does not significantly influence the disclosure of government financial statements regional (4) audit opinion has a significant effect on the disclosure of local government financial statements
 
Publisher Pusat P2M Politeknik Negeri Batam
 
Date 2020-10-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/2488
10.30871/jama.v4i2.2488
 
Source JOURNAL OF APPLIED MANAGERIAL ACCOUNTING; Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING; 277-285
2548-9917
10.30871/jama.v4i2
 
Language eng
 
Relation https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/2488/1221
 
Rights Copyright (c) 2020 Prapti Ningsih
http://creativecommons.org/licenses/by-sa/4.0
 

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