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Eka Triana
Politeknik Negeri Media Kreatif Jakarta / Master of Accounting Universitas Indonesia
Economics, Econometrics & Finance

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Remuneration and Disclosure of State Ministry/Agencies Financial Statements: Performance Role as Intervening Variable Eka Triana
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.892 KB) | DOI: 10.18196/jai.190188

Abstract

The purpose of this research is to provide empirical evidence regarding the impacts of remuneration toward financial disclosures of Ministries/Agencies in Indonesia, performance as an intervening variable.  This research is a quantitative research utilizing secondary data from 104 Ministries/Agencies' financial reports in 2012 and 2013 fiscal years. The results indicate that remunerations are significantly associated with  Local Government performance, the performance significantly associated with the financial disclosures, performance being able to mediate influence between remuneration against financial disclosures.
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