E-JURNAL AKUNTANSI
Vol 32 No 8 (2022)

Opini Audit, Dana Perimbangan, Kondisi Keuangan dan Pengungkapan Informasi Keuangan Pemerintah Daerah

Errina Aprilia Putri (Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia)
Sri Rahayu (Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia)
Tri Utami Lestari (Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia)

Article Info

Publish Date
26 Aug 2022

Abstract

This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on the disclosure of local government financial information, especially on the official website owned. This research is a quantitative study that uses secondary data from the financial statements of 34 Indonesian provincial governments for the 2019-2020 period as many as 68 samples. The analysis in this study used logistic regression analysis with SPSS 26. The results showed that audit opinion and financial condition had no effect on the disclosure of local government financial information. Balancing funds have a negative effect on the disclosure of local government financial information. Keywords: Audit Opinion; Intergovernmental Revenue; Financial Condition; Disclosure of Local Government Financial Information

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...