| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.advisor | NAZARUDDIN, IETJE | |
| dc.contributor.author | SITA, YUNI YANTI ABI | |
| dc.date.accessioned | 2019-07-02T02:49:18Z | |
| dc.date.available | 2019-07-02T02:49:18Z | |
| dc.date.issued | 2019-02-02 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/27640 | |
| dc.description | This research aims to analyze the influence of government characteristics,
complexity, audit findings, and audit opinions on disclosure level of province
government financial statement in Indonesia. The government characteristics
conducted by government age, regional wealth, intergovernmental revenue, and
leverage. The complexity in research uses functional differentiation. The total
samples were 198, consist of 33 provincial financial reports in Indonesia for 6
years. The samples obtained by purposive sampling method and processed using
Eviews 7.
The results show that the age of government, regional wealth,
intergovernmental revenue, leverage, and audit opinion have a significant
positive effect on the level of disclosure in the government financial statements.
While functional differentiation, and audit findings have no effect on the level of
disclosure in the government financial statements. The average level of disclosure
of provincial government financial statements in Indonesia from 2012-2017 was
47%. | en_US |
| dc.description.abstract | This research aims to analyze the influence of government characteristics,
complexity, audit findings, and audit opinions on disclosure level of province
government financial statement in Indonesia. The government characteristics
conducted by government age, regional wealth, intergovernmental revenue, and
leverage. The complexity in research uses functional differentiation. The total
samples were 198, consist of 33 provincial financial reports in Indonesia for 6
years. The samples obtained by purposive sampling method and processed using
Eviews 7.
The results show that the age of government, regional wealth,
intergovernmental revenue, leverage, and audit opinion have a significant
positive effect on the level of disclosure in the government financial statements.
While functional differentiation, and audit findings have no effect on the level of
disclosure in the government financial statements. The average level of disclosure
of provincial government financial statements in Indonesia from 2012-2017 was
47%. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Level of disclosure, government characteristics, complexity, audit findings, audit opinions. | en_US |
| dc.title | PENGARUH KARAKTERISTIK PEMERINTAH, KOMPLEKSITAS, TEMUAN AUDIT DAN OPINI AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA | en_US |
| dc.type | Thesis
SKR
FEB
333 | en_US |
