PENGARUH KEKAYAAN DAERAH (PAD), TOTAL ASET, JUMLAH PENDUDUK, TINGKAT KETERGANTUNGAN, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH(Studi LKPD pada Provinsi Jawa Tengah Periode 2014-2016)

PENGARUH KEKAYAAN DAERAH (PAD), TOTAL ASET, JUMLAH PENDUDUK, TINGKAT KETERGANTUNGAN, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH(Studi LKPD pada Provinsi Jawa Tengah Periode 2014-2016)

Journal

  • Journal title: Jurnal Ekobis Dewantara
  • ISSN: 2655-9803, 2656-4149 (print)
  • Publisher: Fakultas Ekonomi (FE) Universitas Sarjanawiyata Tamansiswa
  • Country of publisher: indonesia
  • Date added to EuroPub: 2019/Nov/23

Subject and more

  • LCC Subject Category: Management, Business, Finance
  • Publisher's keywords: Regional Wealth, PAD, Assets, Population, Level of Dependency, Audit Finding, and LKPD Disclosure.
  • Language of fulltext: indonesian
  • Full-text formats available: PDF
  • Time From Submission to Publication:

AUTHORS

    Pankrasius T. Suryadi

FULL TEXT

To download PDF files Login to your Account.

ABSTRACT

ThisstudyaimstoexaminetheinfluenceofRegionalWealth(PAD),TotalAssets,TotalPopulation, Level of Dependency, and Audit Findings on the Level of Disclosure of Local Government FinancialStatements(LKPD)inCentralJavaProvince2014-2016.Thepopulationinthisstudyis alldistricts/citiesacrosstheprovinceinCentralJavain2014-2016.Thesampleusedispurposive sampling, so that obtained as much as 81 LKPD. The type of data used is secondary data. Data obtainedfromtheofficialwebsiteofregencies/municipalitiesinCentralJavaProvinceintheform of financial statements that have been audited by BPK and BPS office of Central Java Representative. The analysis technique used is multiple linear regression method. The result of regression test shows that the regional wealth (PAD), Total Asset, Total Population, Level of Dependency, andAudit Finding simultaneously have a significant positive effect on thedisclosure of Local Government Financial Statement. Partially, PAD and Dependency Level have no effect on LKPD disclosure, total assets have a significant positive effect on LKPD disclosure, total population and audit findings have significant negative effect on LKPDdisclosure.

About Europub

EuroPub is a comprehensive, multipurpose database covering scholarly literature, with indexed records from active, authoritative journals, and indexes articles from journals all over the world. The result is an exhaustive database that assists research in every field. Easy access to a vast database at one place, reduces searching and data reviewing time considerably and helps authors in preparing new articles to a great extent. EuroPub aims at increasing the visibility of open access scholarly journals, thereby promoting their increased usage and impact.