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DC Field | Value | Language |
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dc.contributor.author | Dewata, Evada | - |
dc.contributor.author | Jauhari, Hadi | - |
dc.contributor.author | Khoirunisa, Adelia | - |
dc.date.accessioned | 2020-07-15T09:49:53Z | - |
dc.date.available | 2020-07-15T09:49:53Z | - |
dc.date.issued | 2020-07 | - |
dc.identifier.citation | Dewata, E., Jauhari, H., & Khoirunisa, A. (2020). The influence of complexity and audit findings on the disclosure regional financial statements in Indonesia. Journal of Accounting, Finance and Auditing Studies, 6(3), 1-18. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/58760 | - |
dc.description.abstract | Purpose: The purpose of this paper is to examine the influence of government complexity, weaknesses in the internal control system, and non-compliance with the law on the disclosure of local government financial statements (LKPD) based on Government Regulation No. 71 of 2010. -- Design/methodology/approach: The secondary data type is panel data with 32 provinces cross-section and time series for 5 years (2012-2016) so that the number of panel data observations is 160 observations. The analytical tool used is panel data regression with the fixed-effect method. -- Findings: The results of the study show that the complexity of governance has a significant positive influence on the disclosure of local government financial statements, the weakness of the internal control system does not influence the disclosure of local government financial statements and non-compliance with the law has a significant negative influence on the disclosure of local government financial statements. -- Originality/value: This study contributes to the public sector accounting research by increasing our knowledge and understanding on the disclosure of local government financial statements. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Financial statements -- Indonesia | en_GB |
dc.subject | Disclosure in accounting -- Indonesia | en_GB |
dc.subject | Financial statements -- Standards -- Indonesia | en_GB |
dc.subject | Accounting -- Research | en_GB |
dc.subject | Local government -- Finance | en_GB |
dc.title | The influence of complexity and audit findings on the disclosure regional financial statements in Indonesia | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.32602/jafas.2020.015 | - |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS6(3)A1.pdf | 919.8 kB | Adobe PDF | View/Open |
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