CD Skripsi

Determinan Kualitas Laporan Keuangan Pemerintah Daerah: Bukti Empiris Dari Laporan Keuangan Pemerintah Daerah Pulau Sumatera

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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, characteristics of local goverments (size, financial independency, & local government status) and mayor’s characteristics (experience & age). Data were obtained from from the summary of semester examination results by BPK, official website of the ministry of finance and official website of the local government of the sumatera island with 715 total observation and during the period 2016-2020. The research method used multinomal logistic regression with SPSS 23. The results showed that high proportion of capital expenditure and size is associated with low financial reporting quality. Further, local governments under more experienced and older mayors have higher reporting quality. We also using additional analysis to confirm the result of this paper. Additional analysis using mayor’s education background (education level and departement/ study program) and mayor’s gender. The result of additional analysis showed that education level and departement/ study program able to improve the quality of financial reports.This paper has implications for development of Stewardship theory and Upper echelons theory and also to government, stakeholders and citizen
Keywords: Financial reporting quality, local government, capital expenditure, characteristics of local goverments, mayor’s characteristics

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902111577

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902111577

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

DAUS

Versi lain/terkait

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