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Journal : JIMEKA

PENGARUH TINGKAT KETERGANTUNGAN DAERAH, TEMUAN AUDIT BPK, JUMLAH SATUAN KERJA PERANGKAT DAERAH, DAN UKURAN LEGISLATIF TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH Ridwan, M; Yahya, M Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to determine the influence of intergovernmental revenue, audit findings of the BPK, functional differentiation and legislative size to the level of disclosure of Local Government Financial Statements (LKPD) district/city in Aceh in 2015-2017. The population in this research is the Regency/city government in Aceh. The sample techniques in this study used the census method with 69 samples of the BPK-RI test Results Report of 2015-2017. The independent variables examined in this study were intergovernmental revenue, the BPK audit findings, the number of SKPD, and the legislative measures. While the dependent variable is the level of disclosure of Local Government Financial Statements (LKPD). The type of data used in this study is secondary data. The analyses used in this study were multiple linear regression. Subsequent data is processed by using the SPSS test tool. The results of the study showed the intergovernmental revenue, BPK audit findings, the number of SKPD, and the size of the legislature jointly impacted the level of LKPD disclosure. A partial intergovernmental revenue and the number of SKPD have a positive effect on LKPD disclosure rates, whereas BPK audit findings and legislative measures negatively affect LKPD disclosure rates.
Co-Authors Abrar Tanjung Afrizal S Afrizal.S, Afrizal.S Agnesia, Inge Al-Farisyi, M.Sahid aldi, Aprinaldi Amri Andi Subandi Anisa Anisa Anna Lidiyawati Argantos, Argantos Arlenny Arlenny Armiati, Reni Asmoni, Asmoni Asri, Pertiwi Purna Azhari Akmal Tarigan Batubara, Maryam Budi Aswin Damayanti, Marshela Tri Desta David Setiawan, David desman, bram suja Dewi, Tiara Sandika Diansah, M. May Dongoran, Rahmah Nur Dwi Noerjoedianto Dwiputra, Ody Dwiputra Eddy Marheni Eko Purnomo Elisa Murti Puspitaningrum Erinaldi . F Saputra Fahmi Aldiamar, Fahmi Fairus, Martini Faisal Faisal Faisal Faisal Fajriyah, Fitri Nur Febri Rismaningsih, Febri Fernandes, Jean Firda Fibrila Firdani, Yori Gugun Gumilar, Gugun Gumala sari, Dayu Halim, Rd Halim, Rd. Hamzah Eteruddin Handayani, Adelia Tri Handrie . Hasibuan, Hani Maulida Hasriati Nasution Hendra Yulia Rahman, Hendra Yulia Henny H Henny Lestari, Henny Herlina Herlina Ieke Wulan Ayu Ikhwanul Arifan Indah Zhafirah, Annisa Indriawati . Irfan Oktavianus Ismi Nurwaqiah Ibnu Jeki Haryanto Juswandi KN Sofyan Hasan Kodri Kodri, Kodri Lestari, Gangsar Indah Lestariningsih Lestariningsih M. Asrurifak, M. M. Dody Izhar Maidarman, Maidarman Mardela, Romi mardesia, pringgo Masrun masrun Maswatu, Jaelani Masyhur Irsyam Muhammad Fakhrur Rozi Muhammad Ridha Fauzi Muhammad Rifqi Azhary Muhammad Syukri Muhammad Umar Maya Putra Murhaniza, Siti Naluri Denay Nining Haryuni Nisa, Muflihatun Novarianti, Wiji Novita Eka Rini, Willia Nursalam Nursalam Oktaviana, Nindi Pramela Paskah Partogi Agung Purnomoi, Eko Puspita Sari Putri Maharani, Putri Maharani Rafiqoh Lubis, Nurul Rahayu Ningsih, Vinna Rahim, Abd Rahmadani, Naya Rahmadani, Weny Chania Rahmi Syahriza, Rahmi Randi Pratama, Randi Rekiaddin, La Ode Reren, Delvia Maisa Rezer, Yuni Dita Rini, Willia Novita Eka Rofana Aghniya Roma Irawan Ronni Yenes Rony, Zahara Tussoleha Sabani, Elli Dwiani Saparuddin Siregar Sari Mariati Sayuti, Solihin Silvia Mawarti Perdana Siswanto, Heru Tugas Soniawan, Vega Suadi, Amran Subagia, Rizki SUKAMTO, HERI Sukatmadjaya, Ahmad Sukitman, Tri Supraptono . Syahril Hidayat, Wahyu Syaifuddin, M Tribuana, Muhammad Roland Ummi Kalsum Vitrianingsih, Yeni Wahyuni, Lia Tri Widiyanti, Septi Windari, Windari Yahya, M Rizal Yantoni, Lara Syafrila Wil Yanuar Kiram Yasir, Amru Yogi Setiawan Yose, Hesti