PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD)
| Autor: | Muhammad T. Soleman, Winston Pontoh, Novi Swandari Budiarso |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
education.field_of_study
Data collection business.industry Population Accounting Audit Disclosure of Financial Statements Audit Findings Balancing Funds and Capital Expenditures Capital expenditure Work (electrical) Government financial statements Local government Agency (sociology) business education |
| Zdroj: | GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 14, No 1 (2019) |
| ISSN: | 1907-9737 2686-4215 |
| Popis: | This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements. |
| Databáze: | OpenAIRE |
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