ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN PADA LAPORAN KEUANGAN DAERAH

Iyabu, Yovan Febrian (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN PADA LAPORAN KEUANGAN DAERAH. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Yovan Febrian Iyabu, 2014, Analysis Of Factors Affecting Disclosure Level Of Provincial Financial Report in Indonesia (2009-2011). Guide by : 1) Yunika Murdayanti, SE, M.Si, M.Ak (2) Etty Gurendrawati SE, M.Ak Research, Accounting Major. Faculty Of Economic. State University Of Jakarta. This research objectives were to know Factors Affecting Disclosure Level Of Provincial Financial Report in Indonesia. The factors that were tested in this research are Civil Servant Expenditure, Total Revenue, Total Aset and Provincial Total Deviation as independent variable, whereas Disclosure Level as dependet variable. Sample of this research are33 province in Indonesia (2009-2011). This research used the secondary data and the method technique of sample selection with purposive sampling. The tool of analyzing data is multiple linier regression at significancy 5%. As a result of testing hypothesis partially on Total Revenue had a significant effect on Disclosure Level and Civil Servant Expenditure, Total Asset, and Provincial Total Deviation not have a significant effect on Disclosure Level.

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