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 Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 1
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.
Authors and Affiliations
Pankrasius T. Suryadi
Keywords
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- EP ID EP645544
- DOI 10.26460/ed_en.v1i1.462
- Views 344
- Downloads 0
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