PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPTUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Study Pada LKPD Kabupaten/Kota Provinsi Sumatera Barat)

Abstract

This research aims to analyze the effect of economic listed in wichmandatory disclosure compliance of financial statement. Local government characteristics used in this research are size, the number of Satuan Kerja Perangkat Daerah (SKPD), type of local governance. This research also used control variable such as the total nimber of Parliament members. The population in this research is Kabupaten / Kota in Sumatera Barat for priod 2010-2013. The total sample as many as 19 distric / city. Data of obtained from Badan Pemeriksaan Keuangan (BPK) and the official website of each region for priode 2010-2013.

            Hypothesis tasted by a multiple regressions models. Regressions anylise was done using SPSS 16.0 and EVIUS 3.0. the result showed that a variabelsize, the number of Satuan Kerja Perangkat Daerah (SKPD), type of local governance, and parlement members of signifikan effect the mandatory disclosure complience of financial statement.

Keywords: mandatory disclosure, local gevernance characteristics