FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH: OPINI AUDIT SEBAGAI VARIABEL MODERASI

• 第一著者: Thio Arya Raditya, (著者)
• フォーマット: 図書
• 出版事項: 2022-06-29.
• 主題: Thesis; NonPeerReviewed
• オンライン･アクセス: Link Metadata

This study was conducted to examine the factors that can affect the level of disclosure of local government financial statements, this study uses audit opinion as a moderating variable. The ratio of financial independence, capital expenditure, intergovernmental revenue, and legislative size are inde...