@thesis{thesis,
		author={Aristiani  Silvia Dian},
		title ={Pengaruh Derajat Desentralisasi, Ukuran Pemerintah Daerah dan Opini Audit sebagai Variabel Moderasi terhadap Kelengkapan Pengungkapan Laporan Keuangan (Studi Kasus Pada Pemerintah Kabupaten di Pulau Jawa)},
		year={2023},
		url={http://eprints.perbanas.ac.id/10545/},
		abstract={This research aims to analyze the factors that influence the completeness 
of the disclosure of Local Government Financial Statements (LKPD) through the 
website. The population in this study is a report on the website of the district 
government in Java Island. The sample used in this study was 85 districts in Java 
Island in 2021. The results of this study found that the degree of decentralization 
Keywords: Local Government Financial Statement; Disclosure; government
accounting Standards.
and size of local government had a positive influence on the completeness of 
disclosure of local government financial reports through websites, while audit 
opinions were unable to moderate the relationship between degree of 
decentralization and size. Local government on the completeness of financial 
statement disclosure.}
		}