ANALISIS PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN

The purpose of this research is to analyze the effect of local government characteristics on the level of disclosure of Local Government Financial Statements (LKPD) based on Government Accounting Standard. We use sample from 620 LKPD in Indonesia during 2008-2009. We found that the average rate of L...

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Bibliographic Details
Main Authors: Dyah Setyaningrum, Febriyani Syafitri
Format: Article
Language:English
Published: Universitas Indonesia 2012-12-01
Series:JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
Subjects:
Online Access:http://jaki.ui.ac.id/index.php/home/article/view/138/138