(Peer Review + Similarity + Document) Quality of Financial Statements As Implementation Good Governance Government On Local Government In Indonesia

Susbiyani, Arik (2015) (Peer Review + Similarity + Document) Quality of Financial Statements As Implementation Good Governance Government On Local Government In Indonesia. www.iiste.org.

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Abstract

The purpose of this study is to examine the effects of size of local government, expenditure of grant, and level of
local dependence on central government on quality of local government financial reporting. This study also to
examine impact quality of local government financial reporting on local revenue. Population in this study is all
local government in Indonesia which includes a number of 497 district and cities. This research uses a
purposive sampling design, the exact type of quota sampling. This type of sampling design can ensure that
certain groups are fairly represented in the study through a quota. which is set for each sub group based on the
number of each group in the population. The number of samples are 106 local governments. The collected data
was processed by using path analysis.
The results indicate that size of local government and expenditure of grant influenced on qualiy of local
government financial reporting, while level of local dependence on central government not influenced on quality
of local government financial reporting. Other result indicate that size of local government, expenditure of grant,
and level of local dependence on central government not indirect efect on local revenue through qualiy of local
government financial reporting as an intervening variable. This paper is organized as follows. Session 1
background of research. Session 2 reviewof literature and hypothesis development. Session 3 outlines the
research methodology, session 4 describes the results of the study, and session 5 conclusion and
recommendations

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Item Type:	Peer Review
Subjects:	300 Social Science > 330 Economics
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Arik Susbiyani | ariksusbiyani@unmuhjember.ac.id
Date Deposited:	15 Jun 2022 06:23
Last Modified:	28 Jun 2022 03:23
URI:	http://repository.unmuhjember.ac.id/id/eprint/13791

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