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PENGARUH KARAKTERISTIK KEUANGAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi di Kabupaten dan Kota Wilayah SUMBAGSEL Tahun 2018-2022)

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This research aims to empirically test the influence of regional government financial characteristics consisting of regional government age, regional government size, level of dependency, legislative size and type of government on the level of disclosure of regional government financial reports. This research focuses on district/city regional governments in the SUMBAGSEL region (Southern Sumatra) in 2018-2022. The type of data used in this research is secondary data in the form of local government financial reports. The population in this study are districts and cities in the SUMBAGSEL region in 2018-2022. The sampling method used in this research was a purposive sampling method and 27 districts/cities were obtained. The analysis technique used is multiple linear regression analysis with the SPSS version 25 analysis tool. The results of this research show that the size of local government, the level of dependency and the size of the legislature have a positive effect on the level of disclosure of local government financial reports. Meanwhile, the age of regional government and type of government have no effect on the level of disclosure of regional government financial reports.

Availability
Inventory Code Barcode Call Number Location Status
2407002615T143651T1436512024Central Library (References)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1436512024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 79 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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