PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia)
Abstract: The purpose of this
study is to examine the influence of local government characteristicstowards
mandatory disclosure compliance of financial statement. Local
governmentcharacteristics used in this research are size, the number of Satuan
Kerja Perangkat Daerah(SKPD), type of local government. This research also used
control variable such as the totalnumber of Parliament members and location of
local government. This research focuses onthe disclosure compliance of balance
sheet stated in SAP. 100 financial statements ofmunicipalities are chosen as
samples, but there are only 51 samples that can be used in thisresearch. The
results of descriptive statistic show that the average level of
mandatorydisclosure compliance in Indonesian municipalities is 30.85%. The
maximum level ofmandatory disclosure compliance in Indonesian municipalities is
50.88% (Kabupaten Sinjai),while the minimum level is 14.70% (Kota Sukabumi).
The results of regression analysis showthat the number of parliament members as
control variable (β = 0.090 and p-value of 0.049)are significant predictor for
the level of mandatory disclosure compliance towards SAP, whilesize, the number
of SKPD, and type of local government as local government
characteristicsdoesn’t influence mandatory disclosure compliance of financial
statement. The finding isexpected to have some contributions for local
government’s, especially for policy makers andregulators. The implications of
this study are the regents need to encourage the disclosurecompliance with SAP,
and apply reward and punishment system regarding mandatorydisclosure.
Keywords: mandatory
disclosure, governmental accounting standard (SAP), localgovernment
characteristics
Penulis: Djoko Suhardjanto,
Rena Rukmita Yulianingtyas
Kode Jurnal: jpakuntansidd110231
