PENGARUH BUDGET EXPENDITURE, KONDISI KEUANGAN, DAN KEMANDIRIAN KEUANGAN TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH: Internal Control System Sebagai Variabel Moderasi

• Main Author: Qonita Syakiroh, (Author)
• Format: Book
• Published: 2022-12-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/22196/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/22196/15/AWAL.pdf; http://repository.upnvj.ac.id/22196/23/BAB%201.pdf; http://repository.upnvj.ac.id/22196/24/BAB%202.pdf; http://repository.upnvj.ac.id/22196/25/BAB%203.pdf; http://repository.upnvj.ac.id/22196/26/BAB%204.pdf; http://repository.upnvj.ac.id/22196/27/BAB%205.pdf; http://repository.upnvj.ac.id/22196/28/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/22196/10/RIWAYAT%20HIDUP.pdf; http://repository.upnvj.ac.id/22196/11/LAMPIRAN.pdf; http://repository.upnvj.ac.id/22196/12/HASIL%20PLAGIARISME.pdf; http://repository.upnvj.ac.id/22196/16/ARTIKEL%20KI.pdf
• Keywords: HF Commerce; HF5601 Accounting; HG Finance; HJ Public Finance

This research was conducted to examine what factors can affect the level of disclosure of local government financial statements, this study uses the internal control system as a moderating variable. The independent variables used in this study are the local government management budget, financial condition, and financial independence, as well as the level of disclosure of local government financial reports (LKPD) as the dependent variable. This study uses a population of local government financial reports in Indonesia that have been audited by the BPK. The number of research samples used was 473 local/city governments in Indonesia for the 2020 period with purposive sampling as the sampling technique. The data analysis technique used in this study is Structural Equation Model-Partial Least Square (SEM-PLS) Version 3. Based on the test results, it was found that the regional government management budget has a significant effect on the level of disclosure of LKPD. Meanwhile, financial condition and financial independence have no significant effect on the level of LKPD disclosure. The internal control system as a moderating variable can moderate the effect of local government management budgets on the level of LKPD disclosure, but cannot moderate the effect of financial condition and financial independence on the level of LKPD disclosure.