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UI - Skripsi (Membership) :: Kembali

Pengaruh karakteristik pemerintah daerah serta hasil audit terhadap tingkat pengungkapan wajib laporan keuangan pemerintah daerah (LKPD) Indonesia 2011-2013 = Effects of government characteristics and audit findings on local government financial reports of mandatory disclosure levels in Indonesia / Qory Nurkhairani Putri

Nomor Panggil S60970
Pengarang
Pengarang lain/Kontributor
Subjek
Penerbitan [Place of publication not identified]: [Publisher not identified], 2015
Program Studi
 Abstrak
[Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah
daerah serta temuan audit terhadap tingkat pengungkapan wajib Laporan
Keuangan Pemerintah Daerah (LKPD). Penelitian ini menggunakan metode fixed
effect balanced panel dengan jumlah sampel sebanyak 1167 LKPD
Kabupaten/Kota di Indonesia tahun 2011-2013. Rata-rata tingkat pengungkapan
LKPD tahun 2011-2013 adalah sebesar 64,51% yang tergolong masih cukup
rendah. Hasil penelitian ini menemukan bahwa karakteristik pemerintah daerah
yang terdiri dari umur administratif pemerintah daerah dan kekayaan pemerintah
daerah berpengaruh positif terhadap tingkat pengungkapan LKPD. Untuk temuan
audit dengan metode lag effect yang terdiri dari tingkat penyimpangan keuangan
dan jumlah temuan audit atas kelemahan sistem pengendalian internal memiliki
pengaruh negatif terhadap tingkat pengungkapan LKPD. Populasi, diferensiasi
fungsional, dan jumlah temuan audit atas ketidakpatuhan perundang-undangan
tidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure., This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.]
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 Info Lainnya
Naskah Ringkas
Kode Bahasa ind
Sumber Pengatalogan LibUI ind rda
Tipe Konten text
Tipe Media unmediated ; computer
Tipe Carrier volume ; online source
Deskripsi Fisik xv, 66 pages : illustration ; 28 cm + appendix
Catatan Bibliografi pages 63-66
Lembaga Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
Nomor Panggil No. Barkod Ketersediaan
S60970 14-19-214117716 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20413444
[Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintah
daerah serta temuan audit terhadap tingkat pengungkapan wajib Laporan
Keuangan Pemerintah Daerah (LKPD). Penelitian ini menggunakan metode fixed
effect balanced panel dengan jumlah sampel sebanyak 1167 LKPD
Kabupaten/Kota di Indonesia tahun 2011-2013. Rata-rata tingkat pengungkapan
LKPD tahun 2011-2013 adalah sebesar 64,51% yang tergolong masih cukup
rendah. Hasil penelitian ini menemukan bahwa karakteristik pemerintah daerah
yang terdiri dari umur administratif pemerintah daerah dan kekayaan pemerintah
daerah berpengaruh positif terhadap tingkat pengungkapan LKPD. Untuk temuan
audit dengan metode lag effect yang terdiri dari tingkat penyimpangan keuangan
dan jumlah temuan audit atas kelemahan sistem pengendalian internal memiliki
pengaruh negatif terhadap tingkat pengungkapan LKPD. Populasi, diferensiasi
fungsional, dan jumlah temuan audit atas ketidakpatuhan perundang-undangan
tidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.;This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure., This research aims to analyze the effect of Local Government characteristic and
audit findings on financial statement disclosure. This research used fixed effect
balanced panel method with sample total is 1167 financial statement of Local
Governments District/City for 2011-2013. The average of Local Government
financial statement disclosure level is 64,51% that is quite low. This result of this
study shows that administrative age and wealth of the local government have
positive significant effect on the local government financial statement disclosure.
Audit findings with lag effect method consist of the level of financial irregularities
and internal controls system have negative significant effect on the local
government financial statement dislosure. Population, functional differentiation
and constitution have no effect on the local government financial statement
disclosure.]