Pengaruh Kemandirian Keuangan Daerah, Diferensiasi Fungsional Dan Spesialisasi Fungsional Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah
Abstract: The purpose of this
study was to examine the effect of local financial independence , functional
differentiation and functional specialization of the level of mandatory
disclosure of financial statements of local government . The average level of
mandatory disclosure of the financial statements of local government in
regencies/ cities in Aceh amounted to 48.65 % . The data used are secondary
data from the financial statements of the second level governments . Total
population in this study were 23 regencies/ cities in Aceh 2013-2014 fiscal
year . Statistical method used to test the hypothesis is multiple linear
regression . The results showed that, simultaneously local financial independence,
functional differentiation and functional specialization affect the level of
mandatory disclosure of financial statements of local government. Partially
local financial independence affects the level of mandatory disclosure of
financial statements of local government, functional differentiation affects
the level of mandatory disclosure of financial statements of local government,
and functional specialization affect the level of mandatory disclosure of
financial statements of local government.
Keywords: effectiveness of the
regional financial information system, management information system,
userparticipation, clarity of purpose, organizational culture
Penulis: Suparno, Riska Nanda
Kode Jurnal: jpakuntansidd131071
