Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resources (rdacarrier) |
| Physical Description | xviii, 64 pages : illustration ; 29 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S62887 | 14-18-579467917 | TERSEDIA |
| No review available for this collection: 20430959 |
Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pengungkapan piutang pada Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia sebagai salah satu akun yang mencerminkan akuntansi berbasis akrual pada Pemerintah Daerah. Penelitian ini menggunakan metode regresi Ordinary Least Square (OLS). Hasil pada penelitian ini menunjukkan faktor-faktor yang mampu memengaruhi pengungkapan piutang pada Pemerintah Daerah di Indonesia, yaitu ukuran, kekayaan, dan umur administratif Pemerintah Daerah.
the Indonesia Local Government Financial Statement (LGFS) as the one of the accounts that reflect the accrual-based accounting in Local Government. This research use Ordinary Least Square (OLS) regression. This study proves that the size of Local Government, wealth of Local Government, and administrative age of Local Government significantly influence the disclosure of receivables in LGFS.
the Indonesia Local Government Financial Statement (LGFS) as the one of the accounts that reflect the accrual-based accounting in Local Government. This research use Ordinary Least Square (OLS) regression. This study proves that the size of Local Government, wealth of Local Government, and administrative age of Local Government significantly influence the disclosure of receivables in LGFS.