Pancawati, Hardiningsih and Ceacilia, Sri Mindarti and Afifatul, Jannah PUBLIKASI LAPORAN KEUANGAN PEMERINTAH DAERAH BERBASIS WEBSITE. LAPORAN PENELITIAN.
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Abstract
This study aims to analyze the influence of government size, accessibility, audit opinion, and regional independence on the disclosure of digital local government financial statements. The population and research sample were the Regional Government Financial Reports (LKPD) of Central Java Province as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year which have been audited by the Supreme Audit Agency (BPK). The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, audit opinion, and regional independence have a positive and significant effect on the disclosure of digital local government financial statements. Keywords: Government Size, Accessibility, Audit Opinion, and Disclosure of Local Government Financial Statements
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 08 Feb 2021 04:22 |
| Last Modified: | 08 Feb 2021 04:22 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7525 |
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