ANALISIS DETERMINAN VOLUNTARY GRAPHICS DISCLOSURE PADA PEMERINTAH PROVINSI DI INDONESIA

UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) ANALISIS DETERMINAN VOLUNTARY GRAPHICS DISCLOSURE PADA PEMERINTAH PROVINSI DI INDONESIA. ANALISIS DETERMINAN VOLUNTARY GRAPHICS DISCLOSURE PADA PEMERINTAH PROVINSI DI INDONESIA.

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Abstract

Voluntary Graphics Disclosure (VGD) is the voluntary disclosure of public sector accounting by using graphics. This method minimizes the time to analyze information related to the quality of the presentation of more effective local government financial statements. This study was aimed to analyze the determinants of VGD. The variables used were performance, size, wealth, level of dependency, location of local government, age and educational background of regional head, audit findings and age of local government as the characteristics of local government. This study used quantitative analysis techniques with multiple linear regression with SPSS. The object of this research is the provincial government in Indonesia in 2015-2017. Based on the results of hypothesis testing, the performance, size, location of the local government and the age of the regional head did not significantly influence VGD, but the educational background of the regional head and the age of the regional government showed significant negative effects on VGD. However, wealth, dependency and audit findings had significant positive effect on VGD. The implication of this research is the government accounting standards committee as the regulator to consider the use of graphics in the disclosure of information in local government financial statements.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr Edi Surya Negara
Date Deposited: 24 Jun 2022 02:17
Last Modified: 24 Jun 2022 02:17
URI: http://eprints.binadarma.ac.id/id/eprint/15115

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