Determinan Kualitas Laporan Keuangan Pemerintah Daerah: Bukti Empiris Dari La…

ABSTRACK This paper aims to investigates the determinants of financial reporting quality local government in Sumatera island. The financial reporting quality local government proxied using audit opinion from BPK there are unqualified, qualified, adverse, and disclaimer of opinion. Further, determinants of financial reporting quality local government determined by capital expenditure, character…