DETERMINAN KUALITAS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI WEBSITE
This research is a quantitative study which aims to determine the effect of regional wealth, government size, and level of community welfare with audit opinion as a moderating variable. This research used a purposive sampling technique and resulted in a total sample of 211 local governments. In this...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Published: |
2024-01-22.
|
| Subjects: | |
| Online Access: | Link Metadata |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | This research is a quantitative study which aims to determine the effect of regional wealth, government size, and level of community welfare with audit opinion as a moderating variable. This research used a purposive sampling technique and resulted in a total sample of 211 local governments. In this study, research data was obtained from the regional government website and the BPS website for the 2022 period. The analysis technique used is path analysis using SmartPLS 3 software with a significance level 5%. The result of the test show that (1) Regional Wealth has an effect on the Quality of financial disclosure by regional governments through websites (2) Government Size has no effect on the Quality of financial disclosure by regional governments through websites (3) Level Of Community Welfare has no effect on the Quality of financial disclosure by regional governments through websites (4) Audit opinion cannot moderate the effect of regional wealth on the quality of financial disclosure by regional governments through websites (5) Audit opinion cannot moderate the effect of government size on the quality of financial disclosure by regional governments through websites (6) Audit opinion cannot moderate the effect of level of community welfare on the quality of financial disclosure by regional governments through websites. |
|---|---|
| Item Description: | http://repository.upnvj.ac.id/28691/13/ABSTRAK.pdf http://repository.upnvj.ac.id/28691/27/AWAL.pdf http://repository.upnvj.ac.id/28691/28/BAB%201.pdf http://repository.upnvj.ac.id/28691/29/BAB%202.pdf http://repository.upnvj.ac.id/28691/30/BAB%203.pdf http://repository.upnvj.ac.id/28691/36/BAB%204.pdf http://repository.upnvj.ac.id/28691/32/BAB%205.pdf http://repository.upnvj.ac.id/28691/33/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/28691/34/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/28691/35/LAMPIRAN.pdf http://repository.upnvj.ac.id/28691/11/HASIL%20PLAGIARISME.pdf http://repository.upnvj.ac.id/28691/12/ARTIKEL%20KI.pdf |