| dc.contributor.advisor | PRATOLO, SURYO | |
| dc.contributor.advisor | | |
| dc.contributor.author | ADHA, ADIEN ISPANUR | |
| dc.date.accessioned | 2019-07-18T01:39:26Z | |
| dc.date.available | 2019-07-18T01:39:26Z | |
| dc.date.issued | 2019-03-18 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28126 | |
| dc.description | This study aims to analyze the influence of Leverage, BPK Opinion, Level of Independence of Local Governments Finance on Internet Reporting moderated by Political Competition in the Provincial Governments in Indonesia. The object of this research is the Provincial Government in Indonesia. In this study, sample of 31 provinces was selected using the purposive sampling method. Analysis tool used in this study is the Moderator Regression Analysis (MRA).
Based on the analysis that has been made the results are the leverage has a significant negative effect and the level of independence of local governments finance has a significant positive effect on the internet reporting. BPK Opinion has no effect on the internet reporting. Political competition that moderates leverage, BPK opinion, and the level of independence of local governments finance does not affect the internet reporting. | en_US |
| dc.description.abstract | This study aims to analyze the influence of Leverage, BPK Opinion, Level of Independence of Local Governments Finance on Internet Reporting moderated by Political Competition in the Provincial Governments in Indonesia. The object of this research is the Provincial Government in Indonesia. In this study, sample of 31 provinces was selected using the purposive sampling method. Analysis tool used in this study is the Moderator Regression Analysis (MRA).
Based on the analysis that has been made the results are the leverage has a significant negative effect and the level of independence of local governments finance has a significant positive effect on the internet reporting. BPK Opinion has no effect on the internet reporting. Political competition that moderates leverage, BPK opinion, and the level of independence of local governments finance does not affect the internet reporting. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Leverage, BPK Opinion, Level of Independence of Local Governments Finance, Internet Reporting, Political Competition | en_US |
| dc.title | PENGARUH LEVERAGE, OPINI BPK DAN TINGKAT KEMANDIRIAN KEUANGAN DAERAH TERHADAP INTERNET REPORTING DENGAN KOMPETISI POLITIK SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PEMERINTAH PROVINSI DI INDONESIA) | en_US |
| dc.type | Thesis
SKR
FEB
332 | en_US |
