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

UTAMI, MELITA and Daud, Rochmawati (2024) PENGARUH KARAKTERISTIK KEUANGAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi di Kabupaten dan Kota Wilayah SUMBAGSEL Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	The Level of Disclosure of Regional Government Financial Reports, Age of Regional Government, Size of Regional Government, Level of Dependency, Legislative Size, Type of Government.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Melita Utami
Date Deposited:	03 May 2024 02:45
Last Modified:	03 May 2024 02:45
URI:	http://repository.unsri.ac.id/id/eprint/143651

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