Pengaruh Ukuran Pemerintah Daerah, Kemandirian Pemerintah Daerah, Kekayaan Pemerintah Daerah Dan Intergovernmental Revenue Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (Studi Pada Laporan Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Timur Tahun 2015-2017)

Setyorini, Sulis and -, Drs. Yuli Tri Cahyono , M.M., Akt., CA (2020) Pengaruh Ukuran Pemerintah Daerah, Kemandirian Pemerintah Daerah, Kekayaan Pemerintah Daerah Dan Intergovernmental Revenue Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (Studi Pada Laporan Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Timur Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

ABSTRACT This study aims to analyze the effect of local government size, local government independence, local government wealth, and intergovernmental revenue on the level of disclosure of local government financial statements. The study was conducted in districts / cities in East Java Province in 2015-2017. The research sample was taken by using purposive sampling method. Based on predetermined criteria, a total sample of 34 districts / cities was obtained. In this study the data are arranged in time series, with a research period of three years, so the total data obtained is 114 data. Data were tested using logistic regression methods. The results of this study indicate that the independence of local government and intergovernmental revenue affects the level of disclosure of local government financial statements, while the size of local government and local government wealth does not affect. Keywords: size of local government, independence of local government, local government wealth, intergovermental revenue, level of disclosure of local government financial statements.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	size of local government, independence of local government, local government wealth, intergovermental revenue, level of disclosure of local government financial statements.
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SULIS SETYORINI
Date Deposited:	20 Feb 2020 11:47
Last Modified:	20 Feb 2020 11:47
URI:	http://eprints.ums.ac.id/id/eprint/81106

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