PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KOMPLEKSITAS PEMERINTAH DAERAH DAN TEMUAN AUDIT KEPATUHAN PERUNDANG-UNDANGAN BPK TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD)

HANAN, HANAN (2017) PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, KOMPLEKSITAS PEMERINTAH DAERAH DAN TEMUAN AUDIT KEPATUHAN PERUNDANG-UNDANGAN BPK TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD). S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT HANAN. The influence of local government characteristic, local government complexity, and audit finding of compliance to legislation on mandatory disclousure level of financial report local government. Faculty of Economics, State University of Jakarta. 2017. The purpose of this research is to analyze the influence of the influence of local government characteristic, local government complexity, and audit finding of compliance to legislation on mandatory disclousure level of financial report local government . Period used are three years, 2012 – 2014 . It uses secondary data from BPK and BPS. Samples obtained through purposive sampling technique. The analytical method used are descriptive statistical analysis, analysis of classical assumption test, and multiple linier regression analysis at 5% significance level. Hypothesis testing is done by using partial regression test (t test) and test of coefficient of determination (R2) The result is the local government complexity which proxied by regional wealth, regional dependence, affect mandatory disclousure level of financial report, while total asset, local government complexity, and audit finding of compliance to legislation does not affect the mandatory disclousure level of financial report Keywords : local government characteristic, local government complexity, and audit finding, and mandatory disclousure level of financial report

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I: Nuramalia Hasanah, SE, M.Ak ; Pembimbing II: Unggul Purwohedi, SE, M.Si, Ph.D
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Kontrol dan Kualitas (Control and Quality Management)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	22 Feb 2018 06:41
Last Modified:	14 Mar 2018 04:20
URI:	http://repository.fe.unj.ac.id/id/eprint/3310

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