CD Tesis

Pengaruh Kinerja Keuangan, Karakteristik Pemda Dan Temuan Audit Terhadap Tingkat Pengungkapan LKPD Dengan Opini Audit Dan Tingkat Penyimpangan Keuangan Sebagai Variabel Moderasi

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Disclosure is defined as not covering or not hiding. Disclosure of financial
statements is financial information that provides an adequate explanation of the
results of a business unit's activities. A good level of disclosure of financial
statements will have positive implications for the users of financial statements.
This research are to analyze the effect of financial performance, characteristics of
local government and audit findings on LKPD disclosure levels. And to find out
whether the audit opinion and the level of financial irregularities can moderate
the relationship between Financial Performance, Characteristics of Local
Government and Audit Findings on the Level of LKPD Disclosure. The
population in this research are all regional government financial reports for
2015-2018 that have been audited by the BPK in the District and Cities of North
Sumatera Province. The sample in this research was 120 LKPD from 30 PEMDA
for 4 years with sample selection through purposive sampling method. The data
used are secondary data, while the statistical methods to test the hypothesis are
multiple linear regression analysis and Moderated Regression Analysis (MRA)
analysis.
The results showed that the financial performance, characteristics of local
government and audit findings have an effect on the level of LKPD disclosure.
Furthermore, the results show the moderating role of audit opinion variables and
the level of financial irregularities to strengthen and weaken the effect of the
relationship between financial performance, characteristics of local government
and audit findings on the level of LKPD disclosure.
Keywords: Level of LKPD disclosure, financial performance, characteristics of
local government, audit findings, audit opinion, level of financial
irregularities.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0059)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xxi, 240 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0059)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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