Abstract
This study tested and proved the effect of intergovernmental revenue, regional wealth, regional expenditure, and human development index on the level of mandatory disclosure of local government financial statements in South kalimantan. The independent variables in this study is intergovernmental revenue, regional wealth, regional expenditure, and human development index. Meanwhile, the dependent variable in this study is level of mandatory disclosure of local government financial statements. Population of this research covers 13 districts and cities within South Kalimantan in the period 2015-2018. The sample was selected using purposive sampling method and obtain of 52 local government financial statements. The analysis technique used on this study is multiple linear regression by SPSS 25 program. The result showed the variable intergovernmental revenue have effect on the level of mandatory disclosure. Variable regional wealth, regional expenditure and human development index do not have effect on the level of mandatory disclosure. This study also indicate that average of mandatory disclosure in South Kalimantan province is 77,98%.
Highlights
PENDAHULUAN Setelah revormasi Indonesia menerapkan sistem desentralisasi dalam pelaksanaan pemerintahan
This study also indicate that average of mandatory disclosure in South Kalimantan province is 77,98%
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Kabupaten/Kota Se-Sumatera Barat Tahun 2015-2017)
Summary
Teknik Analisis Data Analisis data menggunakan analisis regresi linier berganda. Model persamaan penelitian sebagai berikut:. Keterangan: Y= Tingkat pengungkapan wajib LKPD α= Konstanta βn= Koefisien Regresi Variabel X1= Ketergantungan Daerah X2= Kekayaan Daerah X3= Belanja Daerah X4= IPM е= Standar Error
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