Regress: Journal of Economics & Management
Vol. 1 No. 1 (2021)

Analisis Determinan Tingkat Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia

Uci Febriani (Universitas Muslim Nusantara Al-Washliyah, Medan, Indonesia)
Junita Putri Jana Harahap (Unknown)



Article Info

Publish Date
23 Nov 2021

Abstract

The aims this research is to examine and analyze the determinants of the level that affect the government. The sample in this study is the financial statements of local governments in Indonesia in 2017-2019. The sampling method used in this research is purposive sampling method, and the analysis model used is multiple regression analysis. The results of this show that regional wealth has an effect on the size of the provincial government's financial statements, while the number of OPD, local governments and the number of audit findings have no effect on the level of government financial statements. The average level of financial reporting in Indonesia in the 2017-2019 period was 58.35%, with the lowest level being North Kalimantan Province in the 2017 period at 43% and the highest government level being East Java Province in the 2017 period at 69%.

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Journal Info

Abbrev

REG

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Regress: Journal of Economics & Management is a peer-reviewed journal published by the Medan Resource Center. The journal aims to advance theoretical and practical knowledge by promoting high-quality research and providing a platform for researchers, academicians, and practitioners to share their ...