PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, OPINI AUDIT TERHADAP TINGKAT 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 wich mandatory disclosure compliance of financial statement. Local government characteristics used in this research are government size, wealth of government, type of local governance, intergovernmental revenue, and the auditor’s opinion. The population in this research is Kabupaten / Kota in Sumatera Barat during 2012-2014. The total sample as many as 19 distric/city. Data of obtained from Badan pemeriksaan Keuangan (BPK).

 

Hypothesis tasted by a multiple regressions models. Regressions anylise was done using SPSS 16.0 and EVIUS 3.0. the result showed that a variabel type of local governance, and the auditor’s opinion have significant negative effect. On the otherhand, goverment size, wealth of goverment, and the auditor’s opinion has no effect on LKPD disclosure level.

 

Keywords: mandatory disclosure, local gevernance characteristics, auditor’s opinion