The Quality of Local Government Reports in Indonesia: A Meta Analysis Study

Abstract

This research aims to describe the data measuring variables with respect to the quality of government financial reports. This is a descriptive statistical research that uses a meta-analysis method in analyzing the data. The collection of data involved the use of documentation techniques drawn from previous research journal papers related to the quality of government financial reports. This study found that among 45 data measuring variables, there were 34 variable that have a significant effect and 11 variables with no significant effect.