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All Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced
Kasim, Iwan Pelita
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Kualitas Laporan Keuangan Pemerintah: Cerminan Pertumbuhan Ekonomi Dan Tata Kelola Yang Baik Rasyidah; Soufyan, Dara Angreka; Mahdani, Rimal; Wahyuni, Diah Tri; Irdayani; Kasim, Iwan Pelita
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.231

Abstract

This study examines the impact of Gross Domestic Product (GDP) and the Corruption Perception Index (CPI) on the quality of local government financial reports in Indonesia. The results of the multiple linear regression indicate that GDP exerts a positive and significant influence on the quality of financial reporting. Nonetheless, CPI exerts minimal influence under this model. The study's limitations encompass restricted sample coverage and reliance on the CPI as the sole governance measure. Further research should aim to broaden the sample coverage and incorporate additional pertinent variables to enhance the comprehension of the determinants affecting the quality of financial reports.
Co-Authors Irdayani Rasyidah Rimal Mahdani SOUFYAN, DARA ANGREKA Wahyuni, Diah Tri