The implementation of good corporate governance in the business entity becomes an urgency and this must be considered to apply to small-scale business entities such as Village-Owned Enterprises (BUMDES). By applying the principles of good corporate governance, it is expected that the business entity can operate the business with full of integrity and responsibility. This study aims to determine…
This study aims to examine the effect of regional characteristics consisting of local original income, intergovernmental revenue, regional spending, total assets, and administrative age on the level of disclosure of local government financial reports. The type of data used in this study is secondary data in the form of local government financial reports. The population in this study are regenci…