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Telaah Review
Financial Statements Disclosure on
Indonesian local government websites
A quest of its determinant(s)

Wahyudin Nor, Muhammad Hudaya and Rifqi Novriyandana

University of Lambung Mangkurat, Banjarmasin, Indonesia
 Kelompok 4

1. Itsna Idiyatul Husna (059)

2. Faidatul Amaliyah (077)
3. Winda Rizki Ayuningrum (078)
4. Laeli Puji Lestari (079)
5. Dwiki Cahyo Yudantono (163)
Telaah Abstrak
1 Abstrak sudah menggambarkan isi artikel
secara keseluruhan

2 Sampel yang digunakan sudah dijelaskan

dengan rinci

3 Temuan dari hasil penelitian hanya dijelaskan

secara umum

4 Orisinilitas sudah dijelaskan

 Telaah Introduction

Fenomena gap sudah dijelaskan

 Research gap sudah lumayan banyak dan
mendukung untuk dilakukan penelitian
 Alasan pemilihan sampel belum dijelaskan
 Telaah Literature Review

Literature Review dan pengembangan hipotesis yang

digunakan sudah cukup baik dan dijelaskan secara rinci.
 Telaah Metode Penalitian
1. Data diperoleh dengan mengakses berbagai situs web yang terkait dengan data
yang diinginkan oleh para peneliti sesuai dengan tujuan penelitian.
2. Variabel dari pengungkapan laporan keuangan pemerintah daerah pada situs
web pemerintah dan komitmen kepala pemerintah daerah diperoleh dengan
mengakses situs resmi pemerintah daerah di Indonesia.
3. Data terkait dengan opini audit, temuan audit, dan rekomendasi audit tindak
lanjut dari laporan audit (LHP) di situs web BPK.
4. Data tingkat pendidikan dan data kesejahteraan penduduk diperoleh dari situs
web Biro Statistik Indonesia (BPS).
Telaah Result &
Discussion
Langkah-Langkah Analisis Regresi Logistik dijelaskan
dengan baik

Hasil dari setiap uji dijelaskan dengan baik , akan

Deskripsi Hasil tetapi untuk Hasil Statistik Deskriptif tidak diulas dalam
Cukup Jelas bentuk kalimat.

Penjelasan terkait Diskusi dijelaskan dengan runtut

 Telaah Conclusion
1. Hasil penelitian ini cukup jelas bahwa opini audit
memiliki pengaruh positif signifikan terhadap
pengungkapan laporan keuangan.

2. Studi ini memiliki keterbatasan dalam hal

ketersediaan data karena sebagian data tidak
tersedia di web pemerintah daerah.

3. Penelitian lebih lanjut dapat dieksplorasi lebih

lanjut dengan menambahkan dan menyelidiki
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