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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Darma Agung JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah ASET JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Fokus Abdimas Jurnal Analisis Bisnis Ekonomi
Kristiana, Ida
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Disclosure Determinants of Provincial Financial Statements Hardiningsih, Pancawati; Pramudibyanto, Hascaryo; Kristiana, Ida; Suhadi, Suhadi
Jurnal Analisis Bisnis Ekonomi Vol 20 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i1.6631

Abstract

Disclosure and provision of information is an important element in financial statements. Therefore, local governments must provide adequate disclosure of various information in financial reports as a form of accountability and transparency of public finances to avoid errors and misunderstandings in the interpretation of financial statements. This study aims to analyze the factors that influence the level of disclosure of the Provincial Government's Financial Statements for the 2018-2020 fiscal year. The sample used in this study were 101 Financial Statements with the census method. This research analysis technique uses multiple linear regression analysis with Eviews 8.0 application. The results showed that regional wealth, government size, and the number of SKPDs had a positive effect on the level of LKPD disclosure. While the level of dependency and the number of audit findings does not affect the disclosure of LKPD.
Co-Authors Alfiana Alfiana Alwiyah Alwiyah Andwiani Sinarasri Ayu Noviani Hanum Erlangga , Ega Priyatna Ery Wibowo Fatmasari Sukesti Faturochmah, Sendifida Fillah Fithra Dieny Fitriyono Ayustaningwarno Haerudin Hardiwinoto Hascaryo Pramudibyanto Judijanto, Loso Latifatul, Lala Muliza Muliza, Muliza Noviani Hanum, Ayu Nugroho, Tito Garin Nurcahyono Nurcahyono, Nurcahyono PA Andiena Nindya Putri Pancawati Hardiningsih Putriana, Nada Syifaa Bella Rachma Purwanti Santosa, R. Ery Wibowo A Suhadi Suhadi Teddy Wahyu Nugroho, Teddy Wahyu Tsani, A. Fahmy Arif Tsani, Fahmy Arif