Characteristics and disclosure of local government financial statements
نویسندگان
چکیده
AbstractThis study aims to examine the effect of local government characteristics on district/city Regional Government Financial Statements (LKPD) disclosures. Examination Characteristics Local will provide a better understanding disclosure (LKPD). This study's independent variable consists own-source revenue, level dependence, total asset, capital expenditures, population, and employee spending findings. The dependent is LGFR disclosure. samples in this are governments with 5-year observation period from 2016-2020. examples were selected using purposive sampling technique acquired 175 pieces, which compiled Central Java Province through BPK examination process. analytical method multiple regression analysis. research results show that assets, significantly affect At same time, revenue has no significant findings PAD align fact information optional be focus reporting LKPD.AbstrakPenelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah terhadap pengungkapan Laporan Keuangan Pemerintah Daerah Pengujian atas akan memberikan pemahaman yang lebih baik Daerah. Variabel independen dalam penelitian terdiri dari sumber kekayaan asli (PAD), ketergantungan daerah, aset, belanja modal, jumlah penduduk, dan pegawai. Untuk variabel dependen yaitu LKPD. Penelitian menggunakan sampel kabupaten/kota dengan periode pengamatan tahun Sampel dipilih teknik diperoleh data sebanyak disusun di Provinsi Jawa Tengah serta sudah melalui proses pemeriksaan BPK. Metode analisis pada adalah regresi berganda. Hasil menunjukkan bahwa aset berpengaruh secara signifikan positif Ketergantungan pegawai Sedangkan, (PAD) tidak temuan sejalan informasi menjadi fokus pelaporan
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ژورنال
عنوان ژورنال: Jurnal Akuntansi Aktual
سال: 2023
ISSN: ['2580-1015', '2087-9695']
DOI: https://doi.org/10.17977/um004v10i12023p010