Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia

SP Sari, W Novitasari - Journal of Local Government Issues, 2022 - ejournal.umm.ac.id
In Indonesia, local government accountability is a reflection of its performance that can be
seen from the disclosure of local government financial statements in accordance with …

Factors Influencing Internet Financial Reporting Quality: Audit Opinion as a Moderator

F Wahyuni, AA Pangestu - Jurnal Ekonomi, 2024 - ejournal.seaninstitute.or.id
This study aims to assess how debt financing ratios, the size of local government, and
financial performance collectively influence the quality of Internet financial reporting in …

The Role of Audit Opinions in Moderating Local Government Characteristics and the Disclosure Level of Financial Statements of the Sintang District Government

M Seriwati, AP Karpriana - International Journal of …, 2024 - jurnalinternasional.com
This study analyzes the role of audit opinions in moderating the impact of local government
characteristics—. government size, transfer income, and independence ratio.—. on the …