FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH: OPINI AUDIT SEBAGAI VARIABEL MODERASI
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...
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2022-06-29.
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