PENGARUH KARAKTERISTIK, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH
Abstract: As a form of
accountability and transparency to the public, local governments have to make
the Local Government Financial Report (LGFR) completed by disclosure. The
presence of Government Accounting Standards (GAS) requires the disclosure of
certain LGFR items in accordance with GAS. The purpose of this study was to
determine the effect of the government characteristics, the government
complexity, and audit findings on the level of disclosure LGFR in Central Java
2010-2012. Samples are 35 LGFR in Central Java province each year. The
analytical method used is panel data regression using E-views 7.0 software. The
results showed that, only the total asset has significantly positive effect on
the disclosure level of LGFR and the number of functional differentiation has
significantly negative effect. Whereas other variables such as wealth, level of
dependence, age, legislature size has no significant effect. Likewise, the
audit findings variable has no significant effect on the disclosure level.
Keywords: Characteristics,
Complexity, Audit Findings, Local Government Finance Report, Disclosure Levels
Penulis: Nur Lailatul
Khasanah, Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd141049
