e_Jurnal Ilmiah Riset Akuntansi
Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017

PENGARUH KARAKTERISTIK PEMDA TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DIWEBSITE PEMDA (STUDI EMPERIS PADA PEMERINTAH DAERAH SEMALANG RAYA PERIODE 2013-2015)

Hastini Yanti Susiyah (Unknown)
Afifudin Afifudin (Unknown)
M. Cholid Mawardi (Unknown)

Article Info

Publish Date
22 Jun 2017

Abstract

The purpose of this research is to analyze the influence of local government characteristics on the level of financial statement disclosure on thelocal government website (empirical study on local government entire of Malang). The data used in this study is secondary data obtained from the website of local government and regional statistics center. The sample used in this research is 6 LKPD Regency and City  all of entire Malang on  2013-2015. The results of this study indicate that the size and wealth of local governments and Number of Population does not significantly influence LKPD Disclosure Rate on the website.

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Journal Info
e_Jurnal Ilmiah Riset Akuntansi
Website

Abbrev

jra

Publisher

Universitas Islam Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...