Cristiana, Intan (2017) ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA TAHUN ANGGARAN 2013-2015. Undergraduate thesis, UNIVERSITAS STIKUBANK SEMARANG.
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Abstract
This research aims to investigate and analyze factors that influence provincial government disclosure fiscal years 2013-2015. Independent variables in this research are the level of dependence, realized of revenue, total asset, population, number of units under Provincial (SKPD), number of audit findings and level of financial irregularities. Population of this research are provincial goverment financial statements in Indonesia fiscal year 2013-2015 based on Government Accounting Standard. Samples are included in the criteria of this study were 101 financial statements using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 23.0. The results showed that realized of revenue and number of units under Provincial (SKPD) have positive and significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence, population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Keywords: Influence provincial government disclosure, the level
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | 13.05.52.0236 SKR.V.05.52.1355 |
| Uncontrolled Keywords: | Tingkat pengungkapan LKPD, pendapatan asli daerah, tingkat ketergantungan, total aset, jumlah penduduk, jumlah SKPD, jumlah temuan, tingkat penyimpangan. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Cholifah Noor |
| Date Deposited: | 23 Oct 2017 03:08 |
| Last Modified: | 23 Oct 2017 03:08 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/4259 |
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