Image of Pengungkapan laporan keuangan pemerintah daerah kabupaten / kota di Indonesia untuk tahun anggaran 2006

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Pengungkapan laporan keuangan pemerintah daerah kabupaten / kota di Indonesia untuk tahun anggaran 2006

This research examined disclosure level of financial report of local government based on Standar Akuntansi Pemerintah (SAP), as dependent variable, and its relation to management incentives, audit finding, classification of local government, as independent variable. Total samples for this research are 100 financial reports of municipality/regency (LKPD) for budgeting year of 2006. The criteria of samples are: (1) Audited LKPD for budget year of 2006, (2) they provide four component of financial report such as Laporan Realisasi Anggaran, Neraca, Laporan Arus Kas dan Catatan atas Laporan Keuangan. Checklist of notes to the financial statement based on SAP is used for scoring the level of disclosure. Multiple regression is used for testing the model. Statistically, the results are that intergovermental revenue and classification of local government did not influence sginificantly the disclosure level based on SAP. But, wealth, government complexity, number of audit finding and level of departure did influence significantly the disclosure level based on SAP.Ada Tabel

Ketersediaan

Call NumberLocationAvailable
6106PSB lt.2 - Karya Akhir1
Penerbit Jakarta Departemen Akuntansi FAkultas Ekonomi UI.,
Edisi -
Subjek Financial reporting
Local government finance
Financial statements
Disclosure
Governmental accounting
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 76 p., 9 p. ; 30 cm & lamp.
Info Detail Spesifik -
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