Pengaruh Kompleksitas Pemerintah Daerah, Ukuran Pemerintah Daerah, Kekayaan Daerah dan Belanja Daerah terhadap Pelaporan Keuangan Pemerintah Daerah Pada Kabupaten/Kota di Jawa Tengah Periode 2013-2015
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Institusion

Universitas Sumatera Utara

Author

Lubis, Zizi Sri Bulan Dari

Subject

Local Goverment Financial Report 

Datestamp

2018-12-14 01:47:54 

Abstract :
This study aims to find out how the influence of the comlexity of local goverment, size of local goverment, regional wealth and regional expenditure on finencial reporting of local goverment at regency/citu in central java period 2013-2105. This study uses secondary data that can be accessed though the official www.kemendagri.go.id and the official website of each region in the district/city in central java.The population of this study consisted of 35 ditricts/cities end the sampling method was done by method purposive sumpling.With this method 12 sample with 3 years of observation period. This the sum reseach is 36 analysis unit. Variables the comlexity of local goverment, size of local goverment, regional wealth and regional expenditure on finencial reporting of local goverment tested by using logistic regreassion method using software SPSS 20. Before a logistic regreassion test first performs then regreassion feacibility. The resulth of this study indicate that the persial size of the local goverment has a negative but significant impact and local spending have a positive and signifikan impact on local goverment financial reporting. While other variables such as the comlexity of local goverment and regional wealth have no significant effect on the local goverment financial report.