ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada LKPD Kabupaten/Kota Provinsi Jawa Tengah 2010-2012)
Abstract: This study aims to
analyze the influence of some factors on disclosure level of Local Government
Financial Report (LGFR) District/City of Central Java Province. The factors
used in this study are the size of the local government, the financial
self-sufficiency ratio of the local government, functional differentiation of
the local government, debt financing of the local government, intergovernmental
revenue of local governments, and the age of the of the local government.
The disclosure level of Local Government Financial Report (LGFR)
calculated by counting the adherence of disclosure to the Government Accounting
Standards and Permendagri No. 13 of 2006. The analytical method used is data
panel regression. This research’s sample consisted of 105 LGFR district/city
along 2010-2012 audited by Audit Board of the Republic of Indonesia
Representative of Central Java Province. Data were obtained from the Audit
Board of the Republic of Indonesia Central Java Province Representative.
The results showed that the size of the local government, the financial
self-sufficiency ratio of the local government, functional differentiation of
the local government, debt financing of the local government, intergovernmental
revenue of local government, and the age of the of the local government are
proved to have no significant influence on the disclosure level of Local
Government Financial Report (LGFR) District/City of Central Java Province.
Keywords: Local Government
Financial Statement, disclosure, Government Accounting Standard, Good Public
Government
Penulis: Heri Atapson V
Girsang, Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd150729
