ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA
DOI:
https://doi.org/10.52062/jakd.v14i2.1457Abstract
The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the audit
findings themselves influence the level of disclosure of the LKPD.
Downloads
References
Adisa smita, Rahardjo. (2010). Manajemen Pemerintah Daerah. Makasar: Graha Ilmu.
Basuki. (2007). Pengelolaan Keuangan Daerah. Yogyakarta: Kreasi Wacana. Government
Accounting Disclosure’, Journal of Accounting and Public Policy, vol. 11,issue 1, spring, pp. 1 -
Fadzil, Faudziah Hanim, dan Nyoto, Harryanto. (2011). Fiscal Decentralization after Implementation
of Local Government Autonomy in Indonesia. World Review of Business Research Vol 1 No, 2
pp 51-70.
Ikhtisar Hasil Pemeriksaan Semester I Tahun 2010. (2010). Jakarta: Badan Pemeriksa Keuangan
Republik Indonesia (BPK RI).
Gore, Angela K 2004, ’The Effects of GAAP regulation and bond market interaction on Local
Government Disclosure’, Journal of Accounting and Public Policy, vol.23, issue, 1,JanFeb,pp.23-52.
Giroux, Gary dan Andrew J. McLelland, 2003, ’Governance Structures and Accounting at Large
Municipalities’, Journal of Accounting and Public Policy, 22, pp. 203-230.
Halim, Abdul, dan Abdullah, Syukriy. (2006). Hubungan dan Masalah Keagenan di Pemerintah
Daeah (Sebuah Peluang Penelitian Anggaran dan Akuntansi). Jurnal Akuntansi Pemerintahan
Vol. 2 No. 1 pp 53-64.
Peraturan Mendagri No. 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.
Peraturan Pemerintah No. 105 Tahun 2000 tentang Pengelolaan dan Pertanggungjawaban Keuangan
Daerah.
Peraturan Pemerintah No. 24 tahun 2005 tentang Standar Akuntansi Pemerintah. Undang-Undang No
Tahun 2003 tentang Keuangan Negara.
Undang-Undang Nomor 22 Tahun 1999 tentang Pemerintah Daerah
Undang-Undang No. 32 Tahun 2004 tentang Pemerintah Daerah
.png)
.png)
.png)
.png)
.png)
.jpg)
