PENGARUH KARAKTERISTIK PEMERINTAH, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Provinsi Jawa Timur)

Abstract

ABSTRACT
Effect simultaneously and partially the characteristics of government
proxyed with (regional wealth (PAD), level of dependency, total assets, age of
local government), and government complexity proxied by (number of SKPD,
legislative size) as well as audit findings on the level of disclosure of District /
Municipal Government Financial Statements in East Java Province period 2016.
Population used in this research is financial report of regency /
municipality government in East Java Province which has been audited by BPK
for period 2016. The sample selection using purposive sampling. Based on the
criteria, obtained 38 government City / Regency which become sample in this
research. The method used in this study using multiple linear regression method.
Based on the results of the analysis can be put forward several
conclusions as follows: 1) F test results show that simultaneously the
characteristics of government proxied with (regional wealth (PAD), of District /
City Government Finances Report in East Java period 2016. This is indicated by
the significance value of F below 0.05 of 0.007. 2) partially PAD, DEPEND,
AGE, SKPD and AUDIT have no significant effect on disclosure level of
financial statement, while ASSET variable has positive significant effect and
LEG variable has significant negative effect to disclosure level of financial
information (DISC).
Keywords: PAD, DEPEND, AGE, SKPD, AUDIT, ASSET, LEG, DISC