(Peer Review + Similarity + Document) The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia

SUSBIYANI, ARIK and Subroto, Bambang and Sutrisno, Sutrisno and Purnomosidhi, Bambang (2014) (Peer Review + Similarity + Document) The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia. iiste.

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Official URL: https://iiste.org/Journals/index.php/RJFA/article/...

Abstract

The purpose of this study is to examine the effects of size of district and city, type of local government, wealth, and level of local dependence on central government on compliance with mandatory disclosure of financial statement 2011 in Indonesia. Population in this study is all countries and cities 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 104 local governments. The multiple regression used in this research. The results indicate that size of district and city, type of local government, and wealth influenced on compliance with mandatory disclosure of financial statement, while level of local dependence on central government not influenced on compliance with mandatory disclosure of financial statement. This paper is organized as follows. Session 1 background of research. Session 2 review of literature and hypothesis development. Session 3 outlines the research methodology, session 4 describes the results of the study, and session 5 conclusion and recommendations.

Item Type:

Peer Review

Subjects:

300 Social Science > 330 Economics > 336 Public Finance

Divisions:

Faculty of Economics > Department of Accounting (S1)

Depositing User:

Arik Susbiyani

Contributors: