@thesis{thesis,
		author={Alif Suci Miranti  .},
		title ={PENGUNGKAPAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH DI INDONESIA: Telaah Faktor-Faktor Potensial},
		year={2020},
		url={http://repository.upnvj.ac.id/8320/},
		abstract={The purpose of this study is to study the factors that drive the level of disclosure in local government financial reports including the human development index, liabilities, local own-source revenue, general allocation funds, and legislator size. The sample used in this study was 137 financial statements of district / city governments in Kalimantan and Sulawesi in 2018. Technical analysis used was multiple linear regression analysis. The results showed that: 1) the human development index had no effect on disclosure 2) liabilities had no effect on disclosure 3) original regional income had no effect on disclosure 4) general allocation funds had a significant positive effect on disclosure and 5) legislator size had no effect towards disclosure}
		}