PENGARUH TOTAL ASET, UKURAN LEGISLATIF, TEMUAN AUDIT DAN INTERGOVERNMENTAL REVENUE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada LKPD Kabupaten/Kota di Provinsi Banten Periode 2012-2015)
| Main Author: | Fatimah, Beetha |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3219/1/PENGARUH%20TOTAL%20ASET%2C%20UKURAN%20LEGISLATIF%2C%20TEMUAN%20AUDIT%20DAN%20INTERGOVERNMENTAL%20REVENUE%20TERHADAP%20TINGKAT%20PENGUNGKAPAN%20LAPORAN%20KEUANGAN%20PEMERINTAH%20DAERAH.PDF https://eprints.untirta.ac.id/3219/ |
Daftar Isi:
- The purpose of this study is to examine the influence of total assets, legislature size, audit findings and intergovernmental revenue on disclosure level of local government financial statement, Banten municipalities 2012-2015. Disclosure of financial statement is measured by 34 items based on governmental accounting standards. This study uses total sampling method. The study’s sample consists 32 local government financial statement from 8 municipalities for 4 periods; 2012 to 2015, which have been audited by Badan Pemeriksa Keuangan. This study uses multiple regression analysis. Results shows that the average level of disclosure in Banten municipalities’s financial statements 2012-2015 is 37,32%. The maximum level of disclosure in Banten municipalities’s financial statements is 50% (Tangerang regency year 2015), meanwhile the minimum level is 29,41% (Lebak regency years 2012 and 2013). This study’s result shows that audit findings has positive and significant influence to disclosure of local government financial statement. Meanwhile total assets has insignificant yet positive influence to disclosure of local government financial statement. As for intergovernmental revenue and legislature size, both have negative and insignificant influences to disclosure of local government financial statement.