SKRIPSI AKS
PENGARUH OPINIiAUDIT, TEMUANiAUDIT, TINDAKiLANJUT REKOMENDASIiAUDIT, TINGKAT KESEJAHTERAAN, DAN BELANJAxDAERAH TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA SITUS WEBxPEMERINTAH x DAERAH (Studi Pada Kabupaten/Kota Se Pulau Jawa Tahun 2020)
ABSTRACT
This study was conducted to examine whether there is an influence between
the variables of audit opinion, audit findings, follow-up on audit recommendations,
level of welfare, and regional spending on the dependent variable of financial
statement disclosure on local goverment websites.
This research is a quantitative type with data sources from financial
statements and reports on the results of local government inspections. The
population in this study was all districts / cities in Java for the 2020 fiscal year,
totaling 119. The sampling technique used was purposive sampling so that a sample
of 108 observational data was obtained. The analysis technique in this research is
logistic regression analysis.
The results of the study using logistic regression analysis showed that the
variables of audit opinion, audit findings, follow-up audit recommendations level
of welfare and regional spending did not affect the disclosure of financial
statements on local government websites.
Keywords: audit opinion, audit findings, follow-up to recommendations, level of
welfare, regional spending, disclosures, financial statements.
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