PENGARUH TINGKAT KEMANDIRIAN DAERAH, EFEKTIVITAS PAD, EFISIENSI BELANJA DAERAH, TINGKAT KETERGANTUNGAN PADA PEMERINTAH PUSAT DAN DERAJAT DESENTRALISASI TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PADA PEMERINTAH DAERAH DI PROVINSI JAWA TIMUR TAHUN 2018-2022

RUMEKSO, PHANEGUH (2023) PENGARUH TINGKAT KEMANDIRIAN DAERAH, EFEKTIVITAS PAD, EFISIENSI BELANJA DAERAH, TINGKAT KETERGANTUNGAN PADA PEMERINTAH PUSAT DAN DERAJAT DESENTRALISASI TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PADA PEMERINTAH DAERAH DI PROVINSI JAWA TIMUR TAHUN 2018-2022. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

[img] Text (SURAT PERSETUJUAN UNGGAH KARYA ILMIAH)
SURAT PERSETUJUAN UNGGAH KARYA ILMIAH PHANEGUH RUMEKSO.pdf
Download (393kB)
[img] Text (HALAMAN DEPAN)
HALAMAN DEPAN.pdf
Download (620kB)
[img] Text (BAB I)
BAB 1.pdf
Download (303kB)
[img] Text (BAB II)
BAB II.pdf
Restricted to Repository staff only
Download (499kB)
[img] Text (BAB III)
BAB III.pdf
Restricted to Repository staff only
Download (470kB)
[img] Text (BAB IV)
BAB IV.pdf
Restricted to Repository staff only
Download (1MB)
[img] Text (BAB V)
BAB V.pdf
Restricted to Repository staff only
Download (129kB)
[img] Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA..pdf
Download (251kB)
[img] Text (LAMPIRAN)
LAMPIRAN-LAMPIRAN.pdf
Restricted to Repository staff only
Download (2MB)
[img] Text (SKRIPSI LENGKAP)
SKRIPSI LENGKAP PHANEGUH RUMEKSO (19441685).pdf
Restricted to Repository staff only
Download (5MB)

Abstract

This research aims to determine the effect of the level of regional independence, the effectiveness of PAD, the efficiency of regional spending, the degree of dependence on the central government and the degree of decentralization on the accountability of financial reporting to local governments in East Java Province in 2018-2022. This study uses a quantitative method with a population of 38 district/city government financial reports in East Java Province for 2018-2022. Sampling technique uses saturated sampling. Data collection uses archival strategy. Data analysis technique using logistic regression analysis. The results shows: the level of regional independence has a positive and significant effect on financial reporting accountability (pvalue 0,014 <0,05). The effectiveness of PAD has a positive and significant effect on financial reporting accountability (pvalue 0,049 <0,05). Regional spending efficiency has a positive and significant effect on financial reporting accountability (pvalue 0,009 <0,05). The level of dependence on the central government has a negative and significant effect on financial reporting accountability (pvalue 0,045) <0,05). The degree of decentralization has no significant effect on financial reporting accountability (pvalue 0,186) > 0,05). The level of regional independence, the effectiveness of PAD, the efficiency of regional spending, the level of dependence on the central government and the degree of decentralization simultaneously affect the accountability of financial reporting to local governments in East Java Province in 2018-2022 (pvalue 0,000 <0,05)

Item Type: Thesis (Skripsi (S1))
Uncontrolled Keywords: level of regional independence, pad effectiveness, regional expenditure efficiency, level of dependence on the central government, degree of decentralization of financial reporting accountability
Subjects: A General Works > AI Indexes (General)
Divisions: Faculty of Economic > Department of Accounting
Depositing User: fe . userfe
Date Deposited: 04 Sep 2023 04:42
Last Modified: 04 Sep 2023 04:42
URI: http://eprints.umpo.ac.id/id/eprint/12307

Actions (login required)

View Item View Item
Umpo Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.