JudulPENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada Pemerintah Daerah Se- Sulawesi) |
Nama: SIDHIK PRAMONO JATI |
Tahun: 2022 |
Abstrak Sidhik Pramono Jati, C 301 14 196. The influence of local government characteristics on Disclosure of local government financial statements. Supervised by Supriadi Laupe and Muhammad Iqbal. This study aims to examine and analyze the effect of the size of local government, inter-governmental revenue and regional wealth on Disclosure of local government financial statements throughout Sulawesi. The unit of analysis in this study involved the City Government and Regency Governments in Sulawesi which was taken purposively. The research method used is descriptive qualitative and quantitative analysis method using SPSS v.20.1. For data analysis, multiple linear regression was used. Based on the results: 1) The size of local government, inter-governmental revenue and regional wealth simultaneously have a positive and significant influence on Disclosure of local government financial statements. 2) The size of local government and regional wealth partially has a positive and significant influence on, Disclosure of local government financial statements. 3) Intergovernmental revenue has no influence on Disclosure of local government financial statements. Keywords: Size of Local Government, Intergovernmental Revenue, Regional Wealth, Disclosure of local government financial statements. |