Abstract
This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.
Highlights
This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards
G. Menurut hasil pengolahan data pada penelitian ini diperoleh bahwa opini audit yang digambarkan dengan opini yang diberikan auditor pada masing-masing Kabupaten/Kota tidak berpengaruh terhadap tingkat pengungkapan wajib laporan keuangan pemerintah daerah
Summary
This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. Hasil tersebut menunjukan bahwa variabel dependen tingkat pengungkapan wajib laporan keuangan pemerintah daerah dapat dijelaskan sebesar 39,9% oleh variabel yang dijelaskan dalam penelitian ini diantaranya ukuran pemerintah daerah (SIZE), umur pemerintah daerah (AGE), jumlah Satuan Kerja Perangkat Daerah (SKPD), tingkat ketergantungan (DEPEND), rasio kemandirian keuangan daerah (MANDIRI), kekayaan pemerintah daerah (WEALTH), opini audit (OPINI).
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