Ilmiyah, Fadznuwani (2023) ANALISIS FAKTOR-FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN. Other thesis, Polteknik Negeri Sriwijaya.
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b. BAB I Pendahuluan.pdf Download (151kB) |
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c. BAB II Tinjauan Pustaka.pdf Download (270kB) |
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g. Daftar Pustaka.pdf Download (194kB) |
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Abstract
Laporan keuangan pada pemerintah daerah merupakan bentuk pengawasan kepada publik danbentuk pertanggungjawaban daripemerintah. Dalam menyajikan laporan keuangan, pemerintah perlu memperhatikan pengungkapan yang harus diterapkankarena penyampaian laporan keuangan harus berdasarkan pada standar yang berlaku yang disebut StandarAkuntansiPemerintahan (SAP). Penelitian ini bertujuan untuk mengkaji pengaruh ketidakpatuhan terhadap peraturan perundang-undangan, kelemahan sistem pengendalian intern, dan jumlah organisasiperangkatdaerahterhadap pengungkapan laporan keuangan pemerintahdaerah kabupaten/kotadi Provinsi Sumatera Selatan. Metode pengambilan sampel adalah sampel jenuh dan menggunakan regresi data panel dengan Model RandomEffect (REM). Hasil penelitian menunjukkan bahwa ketidakpatuhan terhadap peraturan perundang-undangan berpengaruh terhadap tingkatpengungkapan sedangkan kelemahan sistem pengendalian intern dan jumlah organisasiperangkatdaerahtidak berpengaruh terhadap tingkat pengungkapan laporan keuangan pemerintah daerah.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Pengungkapan Wajib; Pemerintah Daerah; Ketidakpatuhan Terhadap Peraturan Perundang-Undangan; Kelemahan Sistem Pengendalian Intern; Jumlah OrganisasiPerangkat Daerah |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 03 Jun 2024 02:09 |
| Last Modified: | 03 Jun 2024 02:09 |
| URI: | http://eprints.polsri.ac.id/id/eprint/14972 |
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