PENGARUH KARAKTERISTIK DAERAH, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA LKPD KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA TAHUN 2013-2017)

Abstract

This study aims to examine the effect of age of government, size of
government, OPD, legislature size, and audit finding on level of financial
statement discosure in Sumatera Utara Province. The population in this study
were local government financial report in Sumatera Utara Province 2013-2017.
The sample used amounted to 115 financial reports who were selected through a
purposive sampling method. The method used in this study is multiple linear
regression analysis by using Statistical Product and Service Solution (SPSS)
version 23.0. The result of this study indicate that: (1) age of government has an
effects on the level of financial statement disclosures with a significant level of
0,000 < 0,05, (2) size of legislature has an effects on the level of financial
statement disclosures with a significant level of 0,005 < 0,05, (3) OPD does not
effect on the level of financial statement disclosures with significant level of 0,650
< 0,05, (4) legislature size does not effect on the level of financial statement
disclosures with a significant level of 0,258 > 0,05, (5) audit finding has an effects
on the level of financial statement disclosures with a significant level 0,003 <
0,05. Overall, it is known that all of independence variabels have an effect on the
level of financial statement disclosures of 42,9 %. While 57,1 % is influenced by
other variabels not examined in this study.
Keywords : Disclosure level, age of government , Size of government, OPD,
legislature size, audit finding.