Abstract
The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government . The average level of mandatory disclosure of the financial statements of local government in regencies/ cities in Aceh amounted to 48.65 % . The data used are secondary data from the financial statements of the second level governments . Total population in this study were 23 regencies/ cities in Aceh 2013-2014 fiscal year . Statistical method used to test the hypothesis is multiple linear regression . The results showed that, simultaneously local financial independence, functional differentiation and functional specialization affect the level of mandatory disclosure of financial statements of local government. Partially local financial independence affects the level of mandatory disclosure of financial statements of local government, functional differentiation affects the level of mandatory disclosure of financial statements of local government, and functional specialization affect the level of mandatory disclosure of financial statements of local government.
Highlights
The purpose of this study was to examine the effect of local financial independence, functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government
The average level of mandatory disclosure of the financial statements of local government in regencies/ cities in Aceh amounted to 48.65 %
The results showed that, simultaneously local financial independence, functional differentiation and functional specialization affect the level of mandatory disclosure of financial statements of local government
Summary
2003 tentang Keuangan Negara yang mewajibkan bagi presiden dan gebernur/walikota/bupati untuk menyampaikan laporan pertanggungjawaban pelaksanan APBN/APBD berupa laporan keuangan. Laporan keuangan pemerintahan daerah disusun dan disajikan sesuai dengan peraturan pemerintah tentang standar akuntansi pemerintahan (PP No 24 tahun 2005 dalam pelaksanaan Pasal 184 ayat (1) dan (3) UndangUndang Nomor 32 Tahun 2004). Standar Akuntansi Pemerintahan (SAP), merupakan prinsip-prinsip akuntansi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah. Standar akuntansi pemerintahan dibutuhkan dalam rangka penyusunan laporan pertanggungjawaban pelaksanaan APBN/APBD berupa laporan keuangan yang meliputi laporan realisasi anggaran, neraca, laporan arus kas, dan catatan atas laporan keuangan. Pemerintah wajib mengungkapkan laporan keuangannya sebagai pertanngungjawaban memberikan informasi. Terdapat 11 pernyataan standar akuntansi pemerintah (PSAP) dalam standar akuntansi pemerintahan. Sebagai contohnya persentase tingkat pengungkapan laporan keunagan daerah beberapa kabupaten/kota di Aceh dapat dilihat pada tabel
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