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Journal > Jurnal Akuntansi & Investasi > Remuneration and Disclosure of State Ministry/Agencies Financial Statements: Performance Role as Intervening Variable

 

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Jurnal Akuntansi & Investasi
Vol 19, No 1: January-June 2018
Remuneration and Disclosure of State Ministry/Agencies Financial Statements: Performance Role as Intervening Variable
Triana, Eka ( Politeknik Negeri Media Kreatif Jakarta / Master of Accounting Universitas Indonesia)
Rahayuningtyas, Dwi Prihatni Amrih ( Master of Accounting Universitas Indonesia)
Article Info   ABSTRACT
Published date:
20 Dec 2017
 
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.
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