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All Journal JAM JISI UMJ (Jurnal Integrasi Sistem Industri UMJ) JOURNAL OF INDUSTRIAL AND MANUFACTURE ENGINEERING Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Teknik Industri Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Jurnal Jeumpa AMALA Jurnal Pengabdian Kepada Masyarakat JR-ELT (Journal of Research in English Language Teaching) JURUTERA (Jurnal Umum Teknik Terapan) Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Jurnal Polimesin Jurnal Industri Samudra
Andriani, Meri
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Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah pada Kabupaten/Kota Provinsi Sumatera Barat Tahun Anggaran 2014-2016 Andriani, Meri; Santi, Elfitri; Mustika, Rasyidah
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.81

Abstract

This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.
Co-Authors Abadi, Ayuliamita Agus Syahputra, Agus Asyura, Nanda Riski Aziza, Nanda Saleysia Azwar Yusri Dandiansyah, Ahmad Dewi Yana, Dewi Dewiyana, D Dewiyana, Dewiyana Diana Diana Elfitri Santi Firdasari Fradila, Sondy Furqan Furqan, Furqan Hamdani Hamdani Handayani, Nurlaila Hasanuddin, Iskandar Ilham, M Indra J, Diki Irawan, Heri Irma Dewi Isda Irwanda, Muhammad Fanny M. Iqbal Haikal Mardina, Vivi Muhammad Firdaus Muhammad Husein, Muhammad Husein Muhammad Ilham Muhammad Thaib Hasan Mustika, Rasyidah Nadya, Yusri Navia, Zidni Ilman Nova Purnama Lisa Perdana, Dhika Ardhya Purnama Febri, Suri Purnaya, Adjy Purwati Purwati Putri, Kartika Aprilia Rahmadani, Debi Ramaidani, Ramaidani Raudhatul Jannah, Siti Rauzika Altasa, Fiza Rimadeni, Yeni Sabardi, Wiky Sari, Budi Try SARI, MULIA SAFRIDA subur subur Suyono, Lili Taufan Arif Adlie Yusnawati Yusnawati, Yusnawati Zeki, Muhammad Zeky, Muhammad