DETERMINANTS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS IN INDONESIA: COERCIVE PRESSURE DOMINATES

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DETERMINANTS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS IN INDONESIA: COERCIVE PRESSURE DOMINATES

Many financial statements of the Indonesian local government are still of concern due to the lack of disclosure, and not complying with standards and government regulations. This fact was pointed out in the poor audit results on the local government financial statements released by the Indonesian Su...

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Bibliographic Details
Published in:	Humanities and Social Sciences Letters
Main Author:	Arifin J.; Mohd-Sanusi Z.; Hidayah E.
Format:	Article
Language:	English
Published:	Conscientia Beam 2022
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85137409045&doi=10.18488%2f73.v10i3.3074&partnerID=40&md5=3ddf9dd89733ec259a1e405af41f3948

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