Pengaruh besaran anggaran belanja daerah dan aset tetap terhadap kesesuaian penyajian laporan keuangan pemerintah daerah

Sumarto, (2010) Pengaruh besaran anggaran belanja daerah dan aset tetap terhadap kesesuaian penyajian laporan keuangan pemerintah daerah. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT In order to create the state's financial management transparent and accountable in Indonesia today, the implementation of audits of Local Government Financial Reports / LKPD the basis for the auditor BPK to express opinions. The purpose of this research is how to determine the influence of local budget and asset size remain the suitability of the presentation of local government financial reports. Variables in this research is the suitability of bound variable presentation of local government financial reports as measured by opinion auditor BPK and the free variable quantities of local government budgets are listed in the budget area (APBD) and the amount of fixed assets in the balance of local government finance. The conclusion of this research is variable scale regional budget and the amount of the fixed assets variable impact the suitability of the presentation of local government financial reports. This is evidenced in the research, based on hypothesis testing using logistic regression showed a significant value because the final test of significance of the resulting value is 0.000 less than the significant level α = 5%.

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