Analisis Transparansi Pengelolaan Keuangan Daerah dan Kinerja Environmental, Social and Governance (ESG) Berbasis Website pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Jawa Timur

Damayanti, Yesica Arinda (2024) Analisis Transparansi Pengelolaan Keuangan Daerah dan Kinerja Environmental, Social and Governance (ESG) Berbasis Website pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Jawa Timur. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to measure the transparency of regional financial management in three main aspects (planning, implementation, and reporting and accountability of APBD) and website-based Environmental, Social and Governance (ESG) performance in Regency and City Local Governments in East Java Province. This research was conducted on 38 local governments (29 district governments and 9 city governments) in East Java Province using a qualitative analysis approach. The data used is local financial management data and ESG performance for the 2023 fiscal year. Data were collected through direct observation and documentation through the main website and auxiliary websites of local governments, as well as literature studies that help complete the data. The results of this study found that the average level of transparency of regional financial management and ESG performance was in the sufficient (substantial) category, which amounted to 62.47%.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuhertiana, IndrawatiNIDN0717106602yuhertiana@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Yesica Arinda Damayanti
Date Deposited: 19 Dec 2024 06:50
Last Modified: 19 Dec 2024 06:50
URI: https://repository.upnjatim.ac.id/id/eprint/33643

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