Pengungkapan Informasi Akuntansi oleh Pemerintah Daerah Melalui Internet

Agnesia, Marshella Windy (2015) Pengungkapan Informasi Akuntansi oleh Pemerintah Daerah Melalui Internet. Jurnal thesis, STIE YKPN.

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Abstract

The aim of this study is to examine factors that affect the financial statement disclosure in internetby local governments. The population of this research are local goverments on Java. The number of samples is 108, calculated using purposive sampling.Analysis method in this research used logistic regression analysis to examine all the hypotheses. The independent variables that affected the financial statement disclosure in internet by local governments were divided into six variables: local wealth, local government investment, local government size, leverage, press visibility, and political competition. The results of the study showed that there were three variables gave a positive and significant effect on the financial statement disclosure of local governments over the internet; they were local wealth, local government size, and press visibility. Meanwhile, the other variables gave a positive effect, but they were not significant.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number AGN p 276/2015
Uncontrolled Keywords: disclosure, local government, local wealth, local government size, local investment, leverage, press visibility, political competition, disclosure via the internet
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 08:46
Last Modified: 29 Jul 2019 08:46
URI: http://repository.stieykpn.ac.id/id/eprint/445

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