The Influence of Characteristics and Complexity of Local Governments on The Disclosure of Financial Report (A Study on The Local Government Finance Report (LKPD) in West Java, 2013-2014)

Almanita Nurtari, Sri Fadilah, Kania Nurcholisah

Abstract


The local government (PEMDA) reports the results of its financial results to the public as a form of social responsibility and transparency of information. Local Government Finance Report (LKPD) reveals the disclosure which is in accordance with The Government Accounting Standars (SAP). The purpose of this study is to determine the influence of the characteristics and the complexity of the regional government on the disclosure of financial statements districts / cities in the province of West Java, 2013-2014. The sample used in this study are 26 LKPD districts in West Java each year, so the total sample used is 52 LKPD of 2 years of observation. The method used is descriptive method by using quantitative methods in analyzing the data. The results show that the indicator characteristics of the local goverment wealth and the financial wealth of Local Government have the influence on the disclosure of finance report. Meanwhile, the life of the local government, the size of the legislature, and intergovernmental revenue have no effect on the disclosure of financial statements. Indicators complexity of the number of SKPD affect the disclosure of financial statements, while the number of residents have no effect on the disclosure of report finance. The characteristics of local government and the complexity of local governments simultaneously give effect by 53.7% on the disclosure of financial statements to the local authorities in West Java

Keywords


Local Government Characteristics, Local Government Complexity, Disclosure Finance Report, Local Government Finance Report.

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DOI: http://dx.doi.org/10.29313/.v0i0.3168

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