Pengaruh Karakteristik Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah

Abstract

This study aims to provide evidence of the effect of local government characteristics which consist of population, Human Development Index, audit opinion, and independence ratio on the mandatory disclosure of financial statements of local governments. The sample was local governments in Indonesia in 2017 that meets the criteria. The results of the analysis of 458 local governments in Indonesia showed the average of local governments financial statements disclosure is 60.42%. Furthermore, the results also show that the population and Human Development Index variables affect positively on the disclosure of local government financial statements. Meanwhile, the disclosure of local government financial statements is not affected by audit opinion and independence ratio.