Pengaruh Karakteristik, Kompleksitas,dan TemuanAudit terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah ( Studi pada LKPD kabupaten/kota Sumatera Barat periode 2010-2013)

Abstract

This research aims to test the influence of Characteristics, Complexity, and Audit Findings on Local Government Finance Report Disclosure Levels. The Population in this research is on Local Government Finance Report in Province West Sumatera for periode 2010-2013. Sample chosen uses a purposive sampling. The total sample as many as 57 Local Government Finance Report periode 2010-2013. Hypotesis tasted by a multiple regression models. Regression analysis was done using SPSS 16.0. The results showed that a variables such as wealth, legislative and age has significantly effect on Disclosure Level of Local Government Finance Report. While the variables such as degree of dependence, total asset, total SKPD, and Audit Findings has not significantly effect on Disclosure Level of Local Government Finance Report.

Keywords :      Charakteristics, Complexity, Audit Findings, Local Governance Finance Report, Disclosure Levels