PENGARUH KARAKTERISTIK DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI DI KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2019-2021)

ADHIKARYA, FEDRICO and Rochman, Abdul (2023) PENGARUH KARAKTERISTIK DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI DI KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of regional characteristics consisting of local original income, intergovernmental revenue, regional spending, total assets, and administrative age on the level of disclosure of local government financial reports. The type of data used in this study is secondary data in the form of local government financial reports. The population in this study are regencies and cities in the province of South Sumatra in 2019-2021. The sampling method used was purposive sampling and obtained as many as 10 districts and cities. The results of the study state that regional spending has a positive effect on the level of disclosure of local government financial statements, while local original revenue, intergovernmental revenue, total assets and administrative age have no significant effect on the level of disclosure of local government financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	The Level of Disclosure of Local Government Financial Reports, Local Original Income, Intergovernmental Revenue, Regional Spending, Total Assets, Administrative Age.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fedrico Adhikarya
Date Deposited:	17 Feb 2023 04:41
Last Modified:	17 Feb 2023 04:41
URI:	http://repository.unsri.ac.id/id/eprint/89666

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