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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Pengaruh Kemandirian Keuangan Daerah, Diferensiasi Fungsional Dan Spesialisasi Fungsional Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah Suparno Suparno; Riska Nanda
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government . The average level of mandatory disclosure of the financial statements of local government in regencies/ cities in Aceh amounted to 48.65 % . The data used are secondary data from the financial statements of the second level governments . Total population in this study were 23 regencies/ cities in Aceh 2013-2014 fiscal year . Statistical method used to test the hypothesis is multiple linear regression . The results showed that, simultaneously local financial independence, functional differentiation and functional specialization affect the level of mandatory disclosure of financial statements of local government. Partially local financial independence affects the level of mandatory disclosure of financial statements of local government, functional differentiation affects the level of mandatory disclosure of financial statements of local government, and functional specialization affect the level of mandatory disclosure of financial statements of local government.
Co-Authors - Martutik Abdul Syukur Ibrahim Abidah Husna Ade Sony Noverianto ADITYA PRATAMA Afidah Silmi Agung Kumoro Wahyuwibowo Agus Heru Purnomo Ahmad Abdullah Hafizh Ajeng Cita Anggraini Alfauzan Amin Amelia Soviana Amin Sumadyo Ana Hardiana Anak Agung Gede Sugianthara Anang Santoso Anda Anda Anda Sanusi Anjelika Zatar Annisa Lutfia Anton Nugroho Aprina Kuswardani Ariani Nurfakhirah Aris Toening Winarni Arwizet Arwizet, Arwizet Ayu Fitri Utami Azis Budianto Bagiyono Bagiyono Bambang Djatmiko Berlian Marpaung Boedi Rahardjo Bowo Adiyanto Budi Syahri Bulkia Rahim Cicik Tri Jayanti Damanhuri, Harfiandri Daniel Yanuar Aditya Beny Prabowo Dantje Salean Desi Maharani Dewi Malia Prawiradilaga Dhita Fardaniwuri Didik Iswahyudi Didin Widyartono Dominika Santi Dulce Pereipra Lopes Dwi Kartika Sari Dyah Susilowati Pradnya Paramita Edi Edi Edi Pramono Singgih Eko Krisdiono Emy Handayani Endra Susila Engelbertus Kukuh Widijatmoko Fadhilah Alwan Fadiel Muhammad Syah Faisal Faisal Faisal Santiago Fenty Fauziah Frank E Rheindt Geri Alfikar Habib Baihaki Hadi Setiawan Handryan Erwan Ering Hari Yuliarso Hendro Tjahjono Hendry Apriyanto Hidayat Ashari I Made Suparta Idi Warsah Iis Permatasari Imam Hanif Indra Kertati Irwandi Irwandi Irzal Tawaqal Joko Nurkamto Junil Adri Kartika Fitri Annisa Karuniana Dianta Arfiando Sebayang Khoiron Badrul Aini Lailatus Sa'adah Lenny Novitasari Leny Pramesti Lisa Ramadhani M. Alizar M. Taufik Made Wena Madyan Madyan Maftukhoh Cergia Makmur Rangkuti Marhenna Uzra Marsha Anindita Maya Andria Nirawati Meilina Estiani Moh Arif Haryanto Moh. Muhlasin Muhammad Faqih Arrizik Muliansyah Muliansyah Musyaffi, Ayatulloh Michael N. Bambang Revantoro Nabila Syaharani Natasia Anggi Laxmita Neli Hajar Nelly Rustiaty Niken Arimbi Nisa’i Khoiriyah Nofri Helmi Nonie Intan Pertiwi Novi Eka Susilowati Nurhanifah Nurhanifah Nurlaila Syamsudin Oyong Satriakusuma Peter R Wilton Pirwanto Pirwanto purwantono purwantono Puspa Akbar Darmawan Putiri B. Katili Putranto Hari Widodo R. Mahmud Sugandi Rachmadi Nugroho Raden Roro Indira Ramadhani Rahmad Prasetyo Rakhmad Susilo Refdinal Refdinal Reni Suendari Revo Juhannda Riska Nanda Riyan Pandu Wijayanto Riza Auliwati Rizkia Rahmani Maulana Salsabila Hasiana Tanjung Samsudi Samsudi Saski Mulyani Siti Aisyah Sri Wahyuni Jamal Sudjiwanati Sudjiwanati Sugito Sugito Sutrasno Sutrasno Tri Lestari Hadiati Tri Ratnawati Tri Yuni Iswati Tut Wuri Handayani Umi Kartini Rashid Ummul Mustaqimah Veronika Yosi Wa Muna Wakijo Wakijo Wasnadi Wasnadi Widodo Soemadi Wijantri Kusumadati Wulan Cahyaning Maharani