Abstract
This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.
Highlights
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran pemerintah daerah, tingkat ketergantungan, umur pemerintah daerah, ukuran legislatif, jumlah penduduk, pendapatan asli daerah, diferensiasi fungsional dan belanja modal terhadap tingkat pengungkapan laporan keuangan pemerintah daerah pada pemerintah daerah kabupaten/kota di Provinsi Sumatera Barat
This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province
Jurnal Akuntansi dan Keuangan (JAKA) Vol 1 No 1 September 2014 Hal 56-69
Summary
Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode studi dokumentasi, dengan memperoleh data berupa laporan tahunan. Laporan tahunan yang diperoleh adalah laporan keuangan pemerintah daerah kabupaten/kota pada Provinsi Sumatera Barat yang dikeluarkan oleh BPK RI perwakilan Sumatera Barat. Pengumpulan data dilakukan dengan melihat data-data yang diperlukan, mencatat dan menganalisis laporan keuangan pemerintah daerah tahunan pada periode tahun 2014- 2016
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