Harnowati, Aatina Izzati Penta and Sarumpaet, Susi and Dharma, Fitra (2017) Determinan Pengungkapan Laporan Keuangan Pemerintah Daerah Di Indonesia (Finansial dan Non Finansial). In: Konferensi Regional Akuntansi IV, 20-21 April 2017, Surabaya Jawa Timur.

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Abstract

The objective of this research is to find out whether human development index, the size of local government, the dependency level, the types of governments and number of audit findings are associated with the financial statements disclosures. We separated the analysis into financial and non-financial disclosures. This research used 481 district and municipal local governments in Indonesia. The research result show that financial disclousures is associated with human development index. Number of audit findings are associated with non financial disclousures. But we could not find the association between financial disclousures with size of local government, dependency level, types of government and number of audit findings. Neither could we find the link between non-financial disclosures with human development index, size of local government, dependency level, types of government. Keywords: disclosure, local government financial statement

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Susi Sarumpaet
Date Deposited:	18 Oct 2019 03:14
Last Modified:	18 Oct 2019 03:14
URI:	http://repository.lppm.unila.ac.id/id/eprint/3947

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