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

1st Annual Applied Science and Engineering Conference

工业技术;自然科学

Muda, I.^1 ; Dharsuky, A.^1 ; Siregar, H.S.^1 ; Sadalia, I.^1

Faculty (School) of Economic and Business, University of Sumatera Utara, Jl. Prof. TM Hanafiah SH No. 12, Medan

20155, Indonesia^1

关键词: Combined analysis;    Combined loading;    Dimensional accuracy;    Financial reports;    Financial statements;    Local government;    Quantitative method;    Statistical tools;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/180/1/012099/pdf
DOI  :  10.1088/1757-899X/180/1/012099

来源: IOP

【 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.