Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island

Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island

This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are...

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Bibliographic Details
Main Authors: Clara Aurelia, Poppy Nurmayanti, Ulfa Afifah, Doddy Setiawan
Format: Article
Language:English
Published: Universitas Syiah Kuala 2024-03-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
capital expenditure
financial reporting quality
local government
mayor characteristics
Online Access:https://jurnal.usk.ac.id/JDAB/article/view/31788
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https://jurnal.usk.ac.id/JDAB/article/view/31788

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