DETERMINAN PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA

AATINA IZZATI PENTA HARNOWATI , 1421031043 (2017) DETERMINAN PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA. Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak

Penelitian bertujuan untuk meneliti apakah tingkat pembangunan manusia, ukuran pemerintah daerah, tingkat ketergantungan, tipe pemerintahan dan temuan audit merupakan determinan pengungkapan laporan keuangan pemerintah daerah, pengungkapan finansial dan non finansial. Sampel yang digunakan sebanyak 481 pemerintah daerah kabupaten dan kota di Indonesia. Hasil penelitian menggunakan analisis regresi linear berganda membuktikan bahwa rata – rata tingkat pengungkapan laporan keuangan yang diukur dengan indeks pengungkapan sebesar 60,89%, rata – rata tingkat pengungkapan finansial sebesar 67,22% dan rata –rata tingkat pengungkapan non finansial sebesar 50,14%. Hasil penelitian membuktikan tingkat pembangunan manusia meningkatkan pengungkapan laporan keuangan dan pengungkapan finansial pada laporan keuangan. Variabel temuan audit terbukti meningkatkan pengungkapan non finansial pada laporan keuangan. Ukuran pemerintah daerah, tingkat ketergantungan, tipe pemerintahan belum bisa membuktikan dapat meningkatkan pengungkapan laporan keuangan, pengungkapan finansial dan non finansial pada laporan keuangan Kata kunci: pengungkapan, laporan keuangan pemerintah daerah ABSTRACT The objectives of this research were to find out whether the human development index, the size of regional government, the dependency level, the types of governments and audit findings were determinants of regional government financial statements disclosure, financial and non-financial disclosure. This research used 481 district and municipal regional governments in Indonesia. The research results based on the multiple linier regression analysis showed that the average of regional government financial statement disclosure was measured with disclosure index of 60.89%, the average of financial disclosure was 67.22%, and the average of non-financial disclosure was 50.14%. The research result proved that the human development level improved financial statement disclosure and financial disclosure of financial statement. The audit finding variable proved to be increasing non-financial disclosure in the financial statement. The regional government size, the dependency level, and types of governments did not yet prove able to improve the financial statement disclosure, financial and nonfinancial disclosure in the financial statement. Keywords: disclosure, regional government financial statement.

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
J Political Science > JS Local government Municipal government
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: 4474228 . Digilib
Date Deposited: 17 Feb 2017 04:04
Last Modified: 17 Feb 2017 04:04
URI: http://digilib.unila.ac.id/id/eprint/25596

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