Ketidakpatuhan Regulasi, Kerugian Daerah dan Kualitas Laporan Keuangan Pemerintah Daerah
Sarwono, Aris Eddy
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This study aims to analyze the non-compliance of regulation either directly or indirectly to the mediation variable. The data in this research use secondary data of Local Government Financial Report and Report of Result of Inspection year 2010 -2014. Potential Loss Areas are an increasingly high risk that can occur in the future that may affect. The res ult of the test using the Fixed Effect Model indicates Non-compliance Regulation has positif effect on Regional Loss, Non-Compliance Regulation direct influence to Quality of Local Government Financial Report. Disadvantages Regional losses do not mediate components of Non -compliance Regulation with the Quality of Local Government Financial Statements.