Potential Factors to Enhance the Level of Disclosure within Financial Statements of Indonesian Provincial Governments
Using Agency theory, this research aims to examine the factors that potentially influence the level of disclosure within financial statements in Indonesian provincial governments including Human Development Index (HDI), Liabilities, General Allocated Fund (GAF), and Provincial Original Rev...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2019-04-01
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| Series: | Jurnal Akuntansi dan Keuangan |
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| Online Access: | http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21496 |