Mandatory disclosure of non-financial information: A structured literature review
F Fortuna, S Testarmata, S Sergiacomi… - … and Society: Trends and …, 2020 - Springer
This study reviews the emerging field of mandatory disclosure of non-financial information ()
to develop insights into how research is developing, to offer a critique of the research to …
to develop insights into how research is developing, to offer a critique of the research to …
Akuntabilitas Publik dan Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia
W Juliyanti - Reviu Akuntansi, Manajemen, Dan Bisnis, 2023 - penerbitgoodwood.com
Purpose: Using a quantitative approach at the explanatory level, this research paper aims to
examine the effect of the Regional Government Financial Report Disclosure variable on …
examine the effect of the Regional Government Financial Report Disclosure variable on …
[PDF][PDF] Determinant factors on the disclosure level of local government's financial statements in Indonesia
K Aswar, AY Fanany, M Sumardjo… - Public and …, 2022 - pdfs.semanticscholar.org
Financial reports are required from both the federal and municipal governments to
demonstrate and improve governance and raise openness and accountability of …
demonstrate and improve governance and raise openness and accountability of …
An investigation of financial statement disclosure in local government financial statements
C Marsella, K Aswar - International Journal of Business and Economic …, 2019 - ijbea.com
This study aims to examine the level of mandatory disclosures in the local government's
financial statements with the factors which influence them, which are financial conditions …
financial statements with the factors which influence them, which are financial conditions …
[PDF][PDF] Moderating effect of internal control system to determinants influencing the financial statement disclosure
This study examines whether the internal control system moderates the relationship among
budget expenditure, government size, legislative size, and audit findings on financial …
budget expenditure, government size, legislative size, and audit findings on financial …
A conceptual framework on the financial statement disclosure in Indonesia local government
O Nurlianto - Journal of Economics and Behavioral …, 2020 - ojs.amhinternational.com
This research begins with the problem of the Indonesian Minister of Finance recognizing
cities and districts in Indonesia have a low level of compliance regarding financial reports …
cities and districts in Indonesia have a low level of compliance regarding financial reports …
Pengungkapan Laporan Keuangan Pemerintah Daerah Di Indonesia: Suatu Tinjauan Empiris
R Kusuma, K Aswar… - Konferensi Riset Nasional …, 2021 - conference.upnvj.ac.id
Riset ini bertujuan untuk menguji tingkat pengungkapan wajib dalam laporan keuangan
pemerintah daerah dengan faktor-faktor yang mempengaruhi yaitu legislatif size, local …
pemerintah daerah dengan faktor-faktor yang mempengaruhi yaitu legislatif size, local …
Sistem pengendalian intern sebagai prediktor kecurangan akuntansi pada pemerintah daerah. Dapatkah loyalitas individu memitigasinya
R Tehupuring, RA Lingga - Jurnal Tata Kelola dan …, 2017 - garuda.kemdikbud.go.id
Berbagai kasus korupsi yang terjadi pada sektor pemerintah serta belum optimalnya
perolehan opini audit Wajar Tanpa Pengecualian (WTP) atas laporan keuangan pemerintah …
perolehan opini audit Wajar Tanpa Pengecualian (WTP) atas laporan keuangan pemerintah …
Apakah Kecukupan Pengungkapan telah Dipertimbangkan oleh Badan Pemeriksa Keuangan dalam Perumusan Opini?
M Iqbal, G Gudono, IT Ritonga - Jurnal Akuntansi dan …, 2018 - journal.ugm.ac.id
The objective of this study is to assess the disclosure level of Local Government Financial
Statement (LGFS) of 2013 and 2014 that achieved unqualified opinion. This study also aims …
Statement (LGFS) of 2013 and 2014 that achieved unqualified opinion. This study also aims …
Analisis Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah di Sumatera
M Luthfi, VF Sari - JURNAL EKSPLORASI AKUNTANSI, 2023 - jea.ppj.unp.ac.id
The purpose of this study was to determine the level of financial reporting disclosure of
provincial/district/city governments in Sumatra in 2020. The study population was 164 local …
provincial/district/city governments in Sumatra in 2020. The study population was 164 local …