PENGARUH KOMITMEN KEPALA DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI JAWA BARAT
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Date
2012-03-27
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Universitas Widyatama
Abstract
The study analyzed the influence of Chief Local Goverment Committment on the Financial Statement Local Government Quality. Study on 27 Local Goverment at West Java Province. The method of analysis used is explanatory research. The data collected by using survey technique and distributing questionnaires to 54 auditors in the audit Board of The Republic of Indonesia – representative office of west Java Province. Simple regression linear has been applied for hypotheses testing. The result showed that the Chief Local Goverment Committment have a positive and significant influenced on Financial Statement Local Government Quality. Keyword: local chief commitment, local quality financial statement
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Keywords
local chief commitment, local quality financial statement