文章基本信息

标题：Quality Of Financial Statements As Implementation Good Governance Government On Local Government In Indonesia
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作者：Arik Susbiyani
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2015
卷号：6
期号：14
页码：72-77
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 local government, expenditure of grant, and level of local dependence on central government on quality of local government financial reporting. This study also to examine impact quality of local government financial reporting on local revenue. Population in this study is all local government 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 106 local governments. The collected data was processed by using path analysis. The results indicate that size of local government and expenditure of grant influenced on qualiy of local government financial reporting, while level of local dependence on central government not influenced on quality of local government financial reporting. Other result indicate that size of local government, expenditure of grant, and level of local dependence on central government not indirect efect on local revenue through qualiy of local government financial reporting as an intervening variable. This paper is organized as follows. Session 1 background of research. Session 2 reviewof literature and hypothesis development. Session 3 outlines the research methodology, session 4 describes the results of the study, and session 5 conclusion and recommendations.
其他摘要：The purpose of this study is to examine the effects of size of local government, expenditure of grant, and level of local dependence on central government on quality of local government financial reporting. This study also to examine impact quality of local government financial reporting on local revenue. Population in this study is all local government 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 106 local governments. The collected data was processed by using path analysis. The results indicate that size of local government and expenditure of grant influenced on qualiy of local government financial reporting, while level of local dependence on central government not influenced on quality of local government financial reporting. Other result indicate that size of local government, expenditure of grant, and level of local dependence on central government not indirect efect on local revenue through qualiy of local government financial reporting as an intervening variable. This paper is organized as follows. Session 1 background of research. Session 2 reviewof literature and hypothesis development. Session 3 outlines the research methodology, session 4 describes the results of the study, and session 5 conclusion and recommendations. Keywords: quality of local government financial reporting, size of local government, expenditure of grant, level of local dependence on central government, local revenue.
关键词：quality of local government financial reporting; size of local government; expenditure of grant; level of local dependence on central government; local revenue.