Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Fitri Khairunnisa
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pendapatan Asli Daerah, Kemandirian Keuangan Daerah, Belanja Modal dan Total Aset Terhadap Tingkat Pengungkapan Wajib LKPD Provinsi di Pulau Sumatera Fitri Khairunnisa; Zulkifli; Riana Mayasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9747

Abstract

This study aims to determine the factors influencing the level of transparency required in local government financial reports on Sumatra Island until 2023. The following are the research factors: the amount of required LKPD disclosure, PAD, capital expenditure, total assets, and regional financial independence. Saturated sampling was used in this quantitative research design to select ten provinces. Data were sourced from local government financial documents. The results show that the level of required LKPD disclosure is substantially influenced by total assets, negatively and significantly by capital expenditure, and positively and significantly influenced by regional financial independence, but partially unaffected by the independent variable, PAD. However, the amount of required LKPD disclosure is also influenced by independent factors. The impact of independent factors in previous studies is shown in the literature review, which supports this.
Co-Authors Riana Mayasari Zulkifli