Heriningsih, Sucahyo and Rusherlistyani, Rusherlistyani (2013) Faktor-faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah. Jurnal Ekonomi dan Bisnis, 13 (2). pp. 11-19. ISSN 1693-0908
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Abstract
This research is aimed to examine the influence of the characteristics and level of accountability from local government to local government financial statement disclosure. The samples numbered 46 cities and counties are taken from the BPK, sampling using purposive sampling method and using multiple linear regression analysis. The result of the study shows that the characteristic of the local government (dependency rate and the size of the local government) and the level of aacountability (the auditors opinion, the weakness of the SPI, non-compliance with the law) does not affect the local government's financal statement disclosure.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SE, MSi,Ak Rusherlistyani Rusherlistyani |
| Date Deposited: | 22 Jun 2018 02:14 |
| Last Modified: | 22 Jun 2018 02:15 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/15367 |
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