Journal of Business and Information System
Vol 1 No 2 (2019): Journal of Business and Information Systems

WHICH ONES ARE MORE IMPORTANT: CHARACTERISTICS OR COMPLEXITIES? A STUDY OF THE DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS

Purnama, Hari Purnama (Unknown)
Alfina, Putri (Unknown)



Article Info

Publish Date
04 Nov 2019

Abstract

Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.

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Journal Info

Abbrev

jbis

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Business and Information Systems is published two times a year (June and December) by Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta. It published various article about accounting, finance, management, ...