Pengungkapan Laporan Keuangan Pemerintah Daerah Indonesia Melalui Situs Website (Studi Kasus Pemerintah di Indonesia tahun 2018-2020)

Pertiwi, Fiki Nila and , Prof. Dr. Zulfikar, S.E., M.Si (2025) Pengungkapan Laporan Keuangan Pemerintah Daerah Indonesia Melalui Situs Website (Studi Kasus Pemerintah di Indonesia tahun 2018-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of audit opinion, audit findings, followup audit recommendations, education level, welfare level and commitment of regional heads on financial report disclosure on local government websites in Indonesia. This research is designed using quantitative methods. The data used in this study were obtained through the BPK website. The population and research sample used all 34 provinces in Indonesia. The total sample was 102 data. Hypothesis testing using logistic regression analysis. The results showed that follow-up audit recommendations and welfare levels had an effect on the publication of local government financial reports in Indonesia, while the variables of audit opinion, audit findings, education level, and local head commitment had no effect on the publication of local government financial reports in Indonesia

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	audit opinion, audit findings, audit recommendations, education level, living requirements, commitment of local governments, publication of financial reports
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic Development > Macroeconomics H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Financial Report H Social Sciences > HJ Public Finance > APB Pemerintah > Pendapatan Pajak
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	FIKI NILA PERTIWI
Date Deposited:	21 Aug 2025 00:50
Last Modified:	11 Sep 2025 02:06
URI:	http://eprints.ums.ac.id/id/eprint/138502

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