JURNAL RISET AKUNTANSI GOING CONCERN
Vol 14, No 1 (2019)

PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD)

Soleman, Muhammad T. (Unknown)
Pontoh, Winston (Unknown)
Budiarso, Novi S. (Unknown)

Article Info

Publish Date
30 Apr 2019

Abstract

This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements.

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Journal Info
JURNAL RISET AKUNTANSI GOING CONCERN
Website

Abbrev

gc

Publisher

Universitas Sam Ratulangi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

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