Analysis of potential factors of financial statement disclosure: Evidence from Indonesian local government

Analysis of potential factors of financial statement disclosure: Evidence from Indonesian local government

This study explores the relationship between the number of local parliamentarians, local government budget expenditures, Java/non-Java jurisdiction, liabilities, and Local Own-source revenue and financial statement disclosure. It relies on multiple theoretical frameworks and uses a sample of 180 loc...

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Bibliographic Details
Main Authors: Azwir Nasir, Meilda Wiguna, Andreas Andreas, Hardi Hardi, Taufeni Taufik
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2022-12-01
Series:Investment Management & Financial Innovations
Subjects:
budget expenditure
disclosure
Java_non-Java jurisdiction
local parliamentarian
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17554/IMFI_2023_01_Nasir.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/17554/IMFI_2023_01_Nasir.pdf

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