The practice and determining factors of voluntary graphics disclosure in Local Government Financial Statements in Indonesia

The practice and determining factors of voluntary graphics disclosure in Local Government Financial Statements in Indonesia

Research aim: This study aims to measure the extent and the determinants of voluntary graphics disclosure in Laporan Keuangan Pemerintah Daerah (LKPD) or Local Government Financial Statements in Indonesia.  Design/ Methodology/ Approach: This study used 197 audited LKPD in Indonesia, comprising 15...

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Bibliographic Details
Main Authors: Agung Nur Probohudono, Supriyanto Supriyanto, Estetika Mutiaranisa Kurniawati
Format: Article
Language:English
Published: Universiti Malaya 2021-08-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Local Government Financial Statements
Local Government
Voluntary Graphics Disclosure
Online Access:https://ejournal.um.edu.my/index.php/AJAP/article/view/29080

Internet

https://ejournal.um.edu.my/index.php/AJAP/article/view/29080

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