Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional...

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Bibliographic Details
Main Authors: Pancawati Hardiningsih, Indira Januarti, Ceacilia Srimindarti, Rachmawati Meita Oktaviani
Format: Article
Language:English
Published: Universitas Islam Indonesia 2020-01-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Online Access:https://journal.uii.ac.id/JAAI/article/view/13822