SRIYANTO, SRIYANTO (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI INFORMASI KEUANGAN PEMERINTAH DAERAH TINGKAT PROVINSI DI INDONESIA PADA TAHUN 2016 - 2018. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aims to analyze and obtain empirical evidence about the impact of capital expenditures, local revenue, general allocation funds and audit opinions on the transparency of regional financial information at the provincial level in Indonesia in 2016 - 2018 wich has 34 provinces. The data used in this study are secondary data obtained from the websites of provincial governments throughout Indonesia, the website of the Directorate General of Fiscal Balance of the Republic of Indonesia, and the Summary of Audit Results in 2016 - 2018 of The Audit Board of The Republic of Indonesia. Data analysis was performed using multiple regression analysis. From the results of this study indicate that while local own-source revenues has a significant effect on the transparency of financial information, capital expenditure, general allocation funds, and audit opinions have no significant effect on the transparency of regional financial information. Keywords: Transparency of Regional Financial Information, Capital Expenditures, Regional Original Revenues, General Allocation Funds, and Audit Opinions Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh belanja modal, pendapatan asli daerah, dana alokasi umum dan opini audit terhadap transparansi informasi keuangan daerah pada pemerintah daerah tingkat provinsi di Indonesia pada tahun 2016 - 2018 yang berjumlah 34 provinsi. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari website pemerintah provinsi seindonesia, website Direktorat Jendral Perimbangan Keuangan Kementrian Keuangan Republik Indonesia, dan Iktisar Hasil Pemeriksaan tahun 2016 - 2018 Badan Pemeriksa Keuangan Republik Indonesia.Analisis data dilakukan dengan menggunakan analisis regresi berganda. Dari hasil penelitian ini menunjukan bahwa pendapatan asli daerah berpengaruh signifikan terhadap transparansi informasi keuangan, sedangkan belanja modal, dana alokasi umum, dan opini audit tidak berpengaruh signifikan terhadap transparansi informasi keuangan daerah. Kata Kunci: Transparansi Informasi Keuangan Daerah, Belanja Modal, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Opini Audit
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110294 |
| Uncontrolled Keywords: | Transparansi Informasi Keuangan Daerah, Belanja Modal, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Opini Audit, Transparency of Regional Financial Information, Capital Expenditures, Regional Original Revenues, General Allocation Funds, and Audit Opinions |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 27 Sep 2022 06:35 |
| Last Modified: | 27 Sep 2022 06:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69596 |
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