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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 Number | Location | Available |
|---|---|---|
| 8194 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Governmental accounting Disclosure Financial reforting Localgovernment |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 98 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |