KARAKTERISTIK PEMERINTAH DAERAH KARAKTERISTIK KEPALA DAERAH, KARAKTERISTIK INSPEKTORAT DAERAH DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PEMERINTAH DAERAH INDONESIA

Abstract

This research aims to examine the effect of local government characteristics, executive characteristics and the regional inspectorate characteristics to timeliness at the delivery of local governments financial statement (LKPD) in Indonesia. The sample used in this study were 488 local government district / cities in Indonesia for the year 2014. This study uses data of IHPS from Internal Affair Ministry of Republic of Indonesia Supreme Audit board (BPK RI), the website of Internal Affairs Ministry of Republic Indonesia, website of local government and data of regional inspectorate characteristics obtained from Financial and Development Supervisory Board (BPKP RI). This study uses a Multiple Regression Analysis model (regression analysis) to test the hypothesis. The result showed that the local government which are age, location of local government and the role of the expert auditor level affect positively on timeliness of deliverance of local government financial statement (LKPD), while the tenure of regional head, gender oof regional head and regional inspectorate capability has no influence to timeliness in the delivernce of local government financial statement (LKPD).