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      • 03. DISSERTATIONS AND THESIS
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      • Department of Accounting
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      PENGARUH KARAKTERISTIK PEMERINTAH, KOMPLEKSITAS, TEMUAN AUDIT DAN OPINI AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA

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      LEMBAR PENGESAHAN (56.76Kb)
      ABSTRAK (76.03Kb)
      BAB I (93.92Kb)
      BAB II (110.9Kb)
      BAB III (134.3Kb)
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      DAFTAR PUSTAKA (96.13Kb)
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      NASKAH PUBLIKASI (173.8Kb)
      Date
      2019-02-02
      Author
      SITA, YUNI YANTI ABI
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      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%.
      URI
      http://repository.umy.ac.id/handle/123456789/27640
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      • Department of Accounting

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