文章基本信息

标题：The Compliance with Mandatory Disclosure of Financial Statement: A Study from Local Government in Indonesia
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作者：Arik Susbiyani ; Bambang Subroto ; Sutrisno . 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：10
页码：124-130
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The purpose of this study is to examine the effects of size of district and city, type of local government, wealth, and level of local dependence on central government on compliance with mandatory disclosure of financial statement 2011 in Indonesia. Population in this study is all countries and cities in Indonesia which includes a number of 497 district and cities. This research uses a purposive sampling design, the exact type of quota sampling. This type of sampling design can ensure that certain groups are fairly represented in the study through a quota. which is set for each sub-group based on the number of each group in the population. The number of samples are 104 local governments. The multiple regression used in this research. The results indicate that size of district and city, type of local government, and wealth influenced on compliance with mandatory disclosure of financial statement, while level of local dependence on central government not influenced on compliance with mandatory disclosure of financial statement. This paper is organized as follows. Session 1 background of research. Session 2 review of literature and hypothesis development. Session 3 outlines the research methodology, session 4 describes the results of the study, and session 5 conclusion and recommendations.
关键词：determinants of disclosure compliance with mandatory disclosure of financial statement; local government