Image of Analisis kepatuhan pengungkapan laporan keuangan pemerintah daerah kota/kabupaten di Indonesia terhadap PP 24 tahun 2005 untuk tahun anggaran 2006-2010

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Analisis kepatuhan pengungkapan laporan keuangan pemerintah daerah kota/kabupaten di Indonesia terhadap PP 24 tahun 2005 untuk tahun anggaran 2006-2010

This thesis analyze the disclosure compliance of local government financial reports of regencies in Indonesia for the period of 2006-2010 against Government Accounting Standard Regulation PP 24 Year of 2005. This study used scoring method through checklist, which the checklist components adapted to PP 24 year of 2005. The standard effective after 4 years implemented (2008). The result shows in 2006 LKPD compliance only 38% and increased to 54% in 2010. Fiscal policy and macro assumptions are the section that increase most, it‟s because BPK urgency for LKPDs to deliver a complete statement to get through the audit process and because mostly citizens concern only on this section.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8194PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial statements
Governmental accounting
Disclosure
Financial reforting
Localgovernment
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 98 p. ; 30 cm.
Info Detail Spesifik -
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