The Effect of Local Government Fiscal  Decentralization on Financial Reporting Accountability  with Financial Performance as a Moderating Variable  (Study of Regency and City Local Governments in  North Sumatra in 2016-2020)

Dalimunthe, Tiya; Ikhsan, Arfan; Zainal, Andri

The Effect of Local Government Fiscal Decentralization on Financial Reporting Accountability with Financial Performance as a Moderating Variable (Study of Regency and City Local Governments in North Sumatra in 2016-2020)

Dalimunthe, Tiya and Ikhsan, Arfan and Zainal, Andri (2016) The Effect of Local Government Fiscal Decentralization on Financial Reporting Accountability with Financial Performance as a Moderating Variable (Study of Regency and City Local Governments in North Sumatra in 2016-2020). In: Proceedings of the 8th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2023, 19 September 2023, Medan, North Sumatera Province, Indonesia.

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Abstract

The implementation of fiscal decentralization in Indonesia has come a long
way over the past two decades. This study aims to obtain empirical evidence about the
effect of the implementation of fiscal decentralization on the accountability of local
government financial reporting with financial per

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 16:50
Last Modified:	17 Apr 2026 01:40
URI:	http://eprints.eai.eu/id/eprint/45608

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