| Autor: |
Hartati S. |
| Jazyk: |
English<br />Russian |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Russian Journal of Agricultural and Socio-Economic Sciences, Vol 112, Iss 4, Pp 72-81 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2226-1184 |
| DOI: |
10.18551/rjoas.2021-04.09 |
| Popis: |
This study aims to analyze the effect of leverage, legislative oversight, and financial performance on audit findings and reporting levels of local governments in Indonesia. The grand theories used in this research are stewardship theory and signaling theory. The population in this study was all-district and city governments in Indonesia. The sample was taken by purposive sampling to obtain a sample of 203 local governments. The data analysis method used in this research is Partial Least Square (PLS) analysis. The results of this study indicate those audit findings have an effect and are signed on the level of reporting of local governments in Indonesia. Financial performance has a significant and significant effect on audit findings. Financial performance does not affect and is significant on the level of local government reporting in Indonesia. Legislative oversight does not affect and is significant on audit findings in local governments. Legislative observers are influential and significant on the level of local government reporting in Indonesia. Leverage does not affect and is significant on audit findings. Leverage affects and is significant on the level of government reports. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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