PENGARUH KEKAYAAN PEMDA, FUNCTIONAL DIFFERENTIATION, TEMUAN AUDIT, DAN KEMANDIRIAN KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KABUPATEN/KOTA KALIMANTAN
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Ismaeni Widyastuti, .
Subject
HG Finance
Datestamp
2022-01-13 03:38:50
Abstract :
This research is a quantitative study that aims to examine the effect of local government wealth as measured by local own-source revenue that is transformed into Ln local-original revenue, functional differentiation as measured by the number of SKPD, audit findings measured by the number of audit findings in the previous year, and financial independence measured by the ratio of independence. The population in this study were all regencies / cities in Kalimantan for the period of 2016-2018, the sample in this study used a census sample. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS program. Hypothesis testing results show that (1) local government assets have no significant effect on the disclosure of local government financial statements (2) functional differentiation has a significant effect on the disclosure of local government financial statements (3) audit findings do not significantly influence the disclosure of local government financial statements (4) independence finance does not significantly influence the disclosure of local government financial statements. Keywords : regional government wealth, functional differentiation, audit findings, financial independence, and disclosure of local government financial statements.
This research is a quantitative study that aims to examine the effect of local government wealth as measured by local own-source revenue that is transformed into Ln local-original revenue, functional differentiation as measured by the number of SKPD, audit findings measured by the number of audit findings in the previous year, and financial independence measured by the ratio of independence. The population in this study were all regencies / cities in Kalimantan for the period of 2016-2018, the sample in this study used a census sample. Testing the hypothesis in this study using Multiple Regression Analysis with the SPSS program. Hypothesis testing results show that (1) local government assets have no significant effect on the disclosure of local government financial statements (2) functional differentiation has a significant effect on the disclosure of local government financial statements (3) audit findings do not significantly influence the disclosure of local government financial statements (4) independence finance does not significantly influence the disclosure of local government financial statements. Keywords : regional government wealth, functional differentiation, audit findings, financial independence, and disclosure of local government financial statements.
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