Eva Dwi Oktaviani, Eva (2026) PENGARUH TINGKAT KEMANDIRIAN DAERAH, EFEKTIVITAS PAD, EFISIENSI BELANJA DAERAH, TINGKAT KETERGANTUNGAN PADA PEMERINTAH PUSAT DAN DERAJAT DESENTRALISASI TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PADA PEMERINTAH DAERAH DI PROVINSI JAWA TIMUR TAHUN 2015-2024. S1 thesis, Universitas PGRI Madiun.
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Abstract
Eva Dwi Oktaviani. 2026. The Influence of Regional Independence Level, PAD Effectiveness, Regional Spending Efficiency, Dependence Level on Central Government and Degree of Decentralization on Financial Reporting Accountability in Regional Governments in East Java Province 2015-2024. Management Study Program, Faculty of Economics and Business University PGRI Madiun. Advisor: Dr. Anggita Langgeng Wijaya, S.E., M.Si., Ak., CA., CPA., Co. Advisor:Wiwin Juliyanti S.E.,S.Pd.,M.Ak. This study aims to provide empirical evidence of the influence of the level of regional independence, the effectiveness of PAD, the efficiency of regional spending, the level of dependence on the central government, and the degree of decentralization on the accountability of financial reporting in regional governments in East Java Province in 2015-2024. This study uses a quantitative approach with a causal explanatory research design. The study population is the Financial Reports of Regional Governments and districts/cities in East Java Province during 2015-2024. The sampling technique used a saturated sampling technique, obtained a sample of 38 Financial Reports of Regional Governments and districts/cities in East Java Province during 2015-2024. Data were collected using documentation techniques with an archival strategy. The data analysis technique used logistic regression analysis. The results of this study demonstrate that the level of regional independence, the effectiveness of local revenue (PAD), and the efficiency of regional spending have a positive effect on the accountability of financial reporting in regional governments in East Java Province from 2015 to 2024. The level of dependence on the central government has a negative effect on the accountability of financial reporting in regional governments in East Java Province from 2015 to 2024. The degree of decentralization has no effect on the accountability of financial reporting in regional governments in East Java Province from 2015 to 2024. Keywords: Level of Regional Independence, Effectiveness of PAD, Efficiency of Regional Spending, Level of Dependence on the Central Government, Degree of Decentralization, Accountability of Financial Reporting
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Level of Regional Independence, Effectiveness of PAD, Efficiency of Regional Spending, Level of Dependence on the Central Government, Degree of Decentralization, Accountability of Financial Reporting |
| Subjects: | A Social Sciences > HF Commerce |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | OKTAVIANI DWI EVA |
| Date Deposited: | 23 Oct 2026 04:01 |
| Last Modified: | 23 Oct 2026 04:01 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10651 |
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