PENGARUH HASIL AUDIT BADAN PEMERIKSA KEUANGAN DAN KARAKTERISTIK PEMERINTAH TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN DI WEBSITE PEMERINTAH DAERAH

ROYANI, MUHAMMAD and Agil, Novriansa (2024) PENGARUH HASIL AUDIT BADAN PEMERIKSA KEUANGAN DAN KARAKTERISTIK PEMERINTAH TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN DI WEBSITE PEMERINTAH DAERAH. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the audit results of Indonesian Audit Board (BPK) which are studied in this research in the form of audit opinions, audit findings and follow-up audit recommendations. Meanwhile, the characteristics of regional government studied consist of legislative size, independence ratio, and regional government organization. This research uses a sample of 34 provinces in Indonesia with an observation period of 5 years, namely 2018-2022. The results of logistic regression analysis using STATA 17 show that audit findings, legislative measures, and independence ratios influence the disclosure of financial reports on local government websites. Meanwhile, audit opinions, follow-up audit recommendations, and local government organizations have no effect on the disclosure of financial reports on local government websites.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit BPK, Karakteristik pemerintahan, lapora keuangan pemerintah daerah, pengungkapan laporan keuangan pemerintah.
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Royani
Date Deposited:	07 Aug 2024 07:42
Last Modified:	07 Aug 2024 07:43
URI:	http://repository.unsri.ac.id/id/eprint/154364

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