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)
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Aristiani, Silvia Dian

Subject

657 - ACCOUNTING 

Datestamp

2023-05-12 11:04:38 

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. 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf