Pengaruh Ukuran Pemerintah Daerah, Jumlah SKPD, Umur Pemerintah Daerah Dan Temuan Audit Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) (Studi Empiris Lkpd Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2012-2014)
Daftar Isi:
- This study aimed to analyze the effect of the size of local government, the number of SKPD, the life of the local government, and the audit findings on the level of Laporan Keuangan Pemerintah Daerah (LKPD) (Empirical Study LKPD Regency / City in Central Java province Years 2012-2014). The population in this study were 35 districts / cities in Central Java province. The sampling technique used by the researchers is purposive sampling. This research uses a quantitative approach. The analysis used logistic regression analysis. The results of this study indicate that the variable size of the local government, the number of SKPD, and the life of local government influence on the level of disclosure LKPD. While the audit findings to the variable does not affect the disclosure LKPD.