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 …

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 …

Financial reports are required from both the federal and municipal governments to
demonstrate and improve governance and raise openness and accountability of …

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 …

This study examines whether the internal control system moderates the relationship among
budget expenditure, government size, legislative size, and audit findings on financial …

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 …

Riset ini bertujuan untuk menguji tingkat pengungkapan wajib dalam laporan keuangan
pemerintah daerah dengan faktor-faktor yang mempengaruhi yaitu legislatif size, local …

Berbagai kasus korupsi yang terjadi pada sektor pemerintah serta belum optimalnya
perolehan opini audit Wajar Tanpa Pengecualian (WTP) atas laporan keuangan pemerintah …

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 …

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 …