Remuneration and Disclosure of State Ministry/Agencies Financial Statements: Performance Role as Intervening Variable
<p>The purpose of this research is to provide empirical evidence regarding the impacts of remuneration toward financial disclosures of Ministries/Agencies in Indonesia, performance as an intervening variable. This research is a quantitative research utilizing secondary data from 104 Ministrie...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2017-12-01
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| Series: | Journal of Accounting and Investment |
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| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/2948 |
| Summary: | <p>The purpose of this research is to provide empirical evidence regarding the impacts of remuneration toward financial disclosures of Ministries/Agencies in Indonesia, performance as an intervening variable. This research is a quantitative research utilizing secondary data from 104 Ministries/Agencies' financial reports in 2012 and 2013 fiscal years. The results indicate that remunerations are significantly associated with Local Government performance, the performance significantly associated with the financial disclosures, performance being able to mediate influence between remuneration against financial disclosures.</p><p><em><br /></em></p> |
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| ISSN: | 2622-3899 2622-6413 |