Pengaruh Karakteristik dan Kompleksitas Daerah Terhadap Kepatuhan Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Kabupaten/Kota di Indonesia)

Abstract

This study aims to determine the effect of regional characteristics and complexity to the level of mandatory disclosure of local government financial statements. Population of this research is several Cities in Indonesia with sample 104 of them by using purposive sampling method. The method of analysis used in this study is multiple linear regression analysis. The method of data analysis used in this study is multiple linear regression analysis with SPSS 20 program. The results indicate that there is an influence of local government wealth on the level of disclosure of local government financial statements partially. There is no influence of local government size, intergovernmental revenue, functional differentiation, and legislative measures on partial disclosure of local government financial statements.