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Title: Analisis faktor-faktor yang mempengaruhi tingkat pengungkapan laporan keuangan pemerintah daerah
Authors: Romi Permadi
Advisors: Rini
Keywords: characteristics of local government, level disclosure, the audit findings, complexity of local government
Issue Date: 10-Feb-2015
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2015
Abstract: This Research aimed to determine the factors affecting the level of disclosure of financial statements of local government. Characteristics of local government, complexity of local government and the audit findings are used in this research This research used secondary data from BPK of the Republic Indonesia 2011-2014. This research used purposive sampling and the results of sampling are 277 financial report of local government. The data analysis method used quantitative analysis, with hypothesis test by multiple regression. The result of analysis showed that total asset has significant positive affect on level disclosure then audit findings has significant negative affect on level disclosure. Wealth, dependency level, age, administrator and legislative have not affect to level disclosure.
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