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Evaluasi Akuntabilitas Laporan Keuangan Pemerintah Daerah di Indonesia

Penulis:
Yulia Trisaptya , Halim Dedy Perdana , dan Sulardi

Jurnal:
Jurnal Akuntansi Dan Bisnis; Tahun 2016, Jilid 16, Nomor 2, Halaman 75-86

Abstract
This study aims to examine effect of the content local government financial state- ments and performance information reporting on the information disclosure quality of Local Government Financial Statements and to evaluate the information disclosure quality of local government financial statements. Samples of this study was local gov- ernment in the Central Java Province. The data used local government financial state- ments in the Central Java Province in 2014. This study used the Local Governmental Accountability Index (LGA) as used in the Ryan et al.’s (2002) research to obtain a score of accountability disclosure then tested by multiple regression analysis. The re- sult is local government financial statements and performance information reporting significant effect on the information disclosure quality of Local Government Financial Statement and the evaluation result that information disclosure quality of the local government financial statement in 34 districts/cities in the Central Java Province is still low.

Kata Kunci Penulis:
Accountability disclosure; Local Governmental Accountability Index (LGA); content of financial statements; information reporting; performance

DOI:

Format Sitasi American Psychological Association (APA) 6th:
Trisaptya, Y., Perdana, H. D., & Sulardi. (2016). Evaluasi Akuntabilitas Laporan Keuangan Pemerintah Daerah di Indonesia (Studi Empiris pada Pemerintahan Kabupaten/Kota di Provinsi Jawa Tengah). Jurnal Akuntansi Dan Bisnis, 16(1), 75–86.

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About Mukti Ali Febriyanto

Seorang laki-laki yang mempunyai moto radikalisasi sikap, liberasi pemikiran, dinamisasi gerakan. Penulis paruh waktu, pembaca penuh waktu. Penyuka sepak bola, penggemar Arsenal. Alumnus Jurusan Akuntansi Universitas Sebelas Maret. Seorang wirausaha. Sedang berusaha menggenapkan agamanya.

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