Pengaruh Karakteristik Daerah Dan Opini Audit Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Alma Salfadhilah, .
Subject
HF5601 Accounting
Datestamp
2022-04-07 02:57:28
Abstract :
This research is a quantitative study that aims to analyze the effect of regional wealth, regional depend, total assets, and audit opinion. In this research, the population is the district/city on Kalimantan Island during the priode 2015 to 2019. This research used the Purposive Sampling and testing the hypothesis was through multiple linear regression using SPSS. The test results obtained that the regional wealth negatively significant affect the level of LKPD disclosure. The regional depend did not affect the level of LKPD disclosure. Furthermore, total assets and audit opinion has a positive and significant relationship with the level of LKPD disclosure.
This research is a quantitative study that aims to analyze the effect of regional wealth, regional depend, total assets, and audit opinion. In this research, the population is the district/city on Kalimantan Island during the priode 2015 to 2019. This research used the Purposive Sampling and testing the hypothesis was through multiple linear regression using SPSS. The test results obtained that the regional wealth negatively significant affect the level of LKPD disclosure. The regional depend did not affect the level of LKPD disclosure. Furthermore, total assets and audit opinion has a positive and significant relationship with the level of LKPD disclosure.
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