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.

[thumbnail of SURAT PERSETUJUAN UNGGAH KARYA ILMIAH] Text (SURAT PERSETUJUAN UNGGAH KARYA ILMIAH)
SURAT PERSETUJUAN UNGGAH KARYA ILMIAH PHANEGUH RUMEKSO.pdf
Download (393kB)
[thumbnail of HALAMAN DEPAN] Text (HALAMAN DEPAN)
HALAMAN DEPAN.pdf
Download (620kB)
[thumbnail of BAB I] Text (BAB I)
BAB 1.pdf
Download (303kB)
[thumbnail of BAB II] Text (BAB II)
BAB II.pdf
Restricted to Repository staff only
Download (499kB)
[thumbnail of BAB III] Text (BAB III)
BAB III.pdf
Restricted to Repository staff only
Download (470kB)
[thumbnail of BAB IV] Text (BAB IV)
BAB IV.pdf
Restricted to Repository staff only
Download (1MB)
[thumbnail of BAB V] Text (BAB V)
BAB V.pdf
Restricted to Repository staff only
Download (129kB)
[thumbnail of DAFTAR PUSTAKA] Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA..pdf
Download (251kB)
[thumbnail of LAMPIRAN] Text (LAMPIRAN)
LAMPIRAN-LAMPIRAN.pdf
Restricted to Repository staff only
Download (2MB)
[thumbnail of SKRIPSI LENGKAP] 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: https://eprints.umpo.ac.id/id/eprint/12307

Actions (login required)

View Item View Item