PENGARUH TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN
TERHADAP TRANSPARANSI KEUANGAN DAERAH
Abstract
The research aims at
analyzing the impact of the range of explanation in finance report towards the
transparence of district finance. This research used linear regression model.
In collecting data, this
empirical research used quota sampling technique. The data are collected by
using 200 questionnaires that spread to many stakeholders of district finance
report such as legislators, public servant, lecture, and labors. Data was analyzed
by using linear regression with program SPSS version 16.
The research result shown that
the range of explanation in finance report have not influence significantly
toward transparency in district finance.
Keywords : The
range of explanation finance report, transparency
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