Skripsi

PENGARUH HASIL AUDIT BADAN PEMERIKSA KEUANGAN DAN KARAKTERISTIK PEMERINTAH TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN DI WEBSITE PEMERINTAH DAERAH

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Penilaian

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This research aims to examine the audit results of Indonesian Audit Board (BPK) which are studied in this research in the form of audit opinions, audit findings and follow-up audit recommendations. Meanwhile, the characteristics of regional government studied consist of legislative size, independence ratio, and regional government organization. This research uses a sample of 34 provinces in Indonesia with an observation period of 5 years, namely 2018-2022. The results of logistic regression analysis using STATA 17 show that audit findings, legislative measures, and independence ratios influence the disclosure of financial reports on local government websites. Meanwhile, audit opinions, follow-up audit recommendations, and local government organizations have no effect on the disclosure of financial reports on local government websites.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407005211	T154364	T1543642024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1543642024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvii, 78 hlm.; ilus.; tab, 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit Keuangan, Pemeriksaan Keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

Other version/related

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