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Analysis of local government accounting disclosure based on international public sector accounting standards (IPSAS)

Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting disclosure based on IPSAS. Design/Methodology/Ap...

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Autori principali: Ahmad Juanda, Setu Setyawan, Lia Candra Inata
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universitas Muhammadiyah Yogyakarta 2023-03-01
Serie:Journal of Accounting and Investment
Soggetti:
financial information disclosure
ipsas
government openness
government financing
economic growth
audit opinion
prior experience with ifrs in the public sector
Accesso online:https://journal.umy.ac.id/index.php/ai/article/view/17507
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