Combined Loadings and Cross-Dimensional Loadings Timeliness of Presentation of Financial Statements of Local Government

被引:9
|
作者
Muda, I. [1 ]
Dharsuky, A. [1 ]
Siregar, H. S. [1 ]
Sadalia, I. [1 ]
机构
[1] Univ Sumatera Utara, Fac Sch Econ & Business, Jl Prof TM Hanafiah SH 12, Medan 20155, Indonesia
关键词
D O I
10.1088/1757-899X/180/1/012099
中图分类号
T [工业技术];
学科分类号
08 ;
摘要
This study examines the pattern of readiness dimensional accuracy of financial statements of local government in North Sumatra with a routine pattern of two (2) months after the fiscal year ends and patterns of at least 3 (three) months after the fiscal year ends. This type of research is explanatory survey with quantitative methods. The population and the sample used is of local government officials serving local government financial reports. Combined Analysis And Cross-Loadings Loadings are used with statistical tools WarpPLS. The results showed that there was a pattern that varies above dimensional accuracy of the financial statements of local government in North Sumatra.
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页数:5
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