This research analyzes information content reflected in three local government reports in Indonesia (Local Government Finance Report (LKPD), Government Institution's Performance Accountability Report / GIPAR (LAKIP), and Government Management Report (LPPD)). The research was conducted in District and City Government in Indonesia utilizing data from 2015-2016. The findings indicate information redundance in all of those three reports, and, there is as well data inconsistence used therein. It shows that there is importance in designing comprehensive model of local government reports in Indonesia which suits the needs of the users.Key words : Financial reports, performance accountability reports, localgovernment, information conten
According to BPK (2009), most of the audited financial statements of the Indonesia's local governmen...
This research is aimed to examine the influence of the characteristics and level of accountability ...
The purpose of this research is to examinate and explain the effect of presentation of local financi...
This research analyzes information content reflected in three local government reports in Indonesia ...
This study aim to analyze the presentation of Local Governments financial information based on the c...
This study aims to provide an overview of the process of preparing and analyzing factors that become...
The accountability of the local government to the community can be demonstrated through the Financia...
The purpose of this research is to analyze the effect of local government characteristics on the lev...
Disclosure of information in financial statements is part of Local Government Financial Report (LGFR...
This study aims to examine the factors that affect the timeliness of financial reporting of local go...
This research is aimed to examine the influence of the characteristics and level of accountability ...
Regional Government Financial Reports (LKPD) are intended to fulfill the general purpose of financia...
The purpose of this research is to analyze the influence of local government characteristics on the ...
Disclosure is the most important aspect in financial statement. Full disclosure provides an easy und...
Penelitian ini bertujuan untuk menguji pengaruh isi laporan keuangan pemerintah daerah dan pelaporan...
According to BPK (2009), most of the audited financial statements of the Indonesia's local governmen...
This research is aimed to examine the influence of the characteristics and level of accountability ...
The purpose of this research is to examinate and explain the effect of presentation of local financi...
This research analyzes information content reflected in three local government reports in Indonesia ...
This study aim to analyze the presentation of Local Governments financial information based on the c...
This study aims to provide an overview of the process of preparing and analyzing factors that become...
The accountability of the local government to the community can be demonstrated through the Financia...
The purpose of this research is to analyze the effect of local government characteristics on the lev...
Disclosure of information in financial statements is part of Local Government Financial Report (LGFR...
This study aims to examine the factors that affect the timeliness of financial reporting of local go...
This research is aimed to examine the influence of the characteristics and level of accountability ...
Regional Government Financial Reports (LKPD) are intended to fulfill the general purpose of financia...
The purpose of this research is to analyze the influence of local government characteristics on the ...
Disclosure is the most important aspect in financial statement. Full disclosure provides an easy und...
Penelitian ini bertujuan untuk menguji pengaruh isi laporan keuangan pemerintah daerah dan pelaporan...
According to BPK (2009), most of the audited financial statements of the Indonesia's local governmen...
This research is aimed to examine the influence of the characteristics and level of accountability ...
The purpose of this research is to examinate and explain the effect of presentation of local financi...