Arifa, Rara and Gamayuni, Rindu Rika and Widiyanti, Ade (2022) Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pemerintah Daerah. Jurnal Syntax Admiration, 3 (2). pp. 456-469. ISSN 2722 - 5356

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Abstract

ABSTRACTThis research was conducted empirically test the effect of the independent variable on the dependent variable. In this study, with the aim of examining the effect of local government age, level of local financial independence, local government location, local government size and audit opinion on the timeliness of local government financial reporting. The population in this research is all the province/district/city in Indonesia. The number of research samples was 2710 samples obtained from the financial reports of local government in Indonesia for 2015-2019. The data analysis method used is logistic regression analysis with SPSS 26 software application. The conclusion of this study is that the variables of local government age, level of regional financial independence, local government location and audit opinion have a positive effect on local government financial reporting, while the variable size of local government has no effect on the timeliness of local government financial reporting. Keywords:age; level ofindependence; location; audit size and opinion

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	ADE WIDIYANTI
Date Deposited:	14 Sep 2022 07:06
Last Modified:	14 Sep 2022 07:06
URI:	http://repository.lppm.unila.ac.id/id/eprint/44936

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