PENGARUH TEMUAN, TINGKAT PENYIMPANGAN, OPINI AUDIT, DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA

Abstract

Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Local Government Financial Statement (LKPD) in Indonesia based on Governmental Accounting Standard (SAP). Moreover, this research explains factors that affect the mandatory disclosure level of province's financial statement in Indonesia from 2009 until 2012 . Those examined factors are audit opinions, audit findings, the level of audit irregularities and local characteristics specifically regional assets, dependency level, the size of area, population, and local government work unit (SKPD).