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All Journal Infestasi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JWM (JURNAL WAWASAN MANAJEMEN)
Dewi Lesmanawati
Universitas Islam Kalimantan (UNISKA) MAB , Kota Banjarmasin, Kalimantan Selatan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Infestasi

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PENGARUH LOCAL GOVERNMENT WEALTH, INTERGOVERNMENTAL REVENUE DAN OPINI AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA SECARA ONLINE Dewi Lesmanawati
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6005

Abstract

The aim of this article is to examine the extent of the influence of local government wealth, intergovernmental revenue and audit opinion on disclosure of online financial statements of provincial governments in Indonesia.. The data of this research comprise 128 out of 32 provincial governments in Indonesia during 2014-2017, using purposive sampling method. The analysis techniques used were logistic regression. The results of this study show that the local government wealth and intergovernmental revenue has positive significant influence on disclosure of online financial statements, while audit opinion do not have significant influence on disclosure of online financial statements.
Co-Authors Alfian Alfian Fanlia Adiprimadana Sanjaya Mellani Yuliastina Riris Ambarwati Saprudin Saprudin Siti Aulia Nur Rahmah Titin Sumarni Wahyudin Nor