ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHITINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA

ABSTRACT Aditya Nurhadiat, 2015: Analyzes Factors that Influence The Disclosure Level of Provincial Government Financial Statements in Indonesia. State University Of Jakarta. This research aims to empirically analyze the influence of the level of dependence, independence of financial ratio, number of units under provincial (SKPD), legislature size, and audit findings on the disclosure level of local government financial statements in Indonesia. The dependent variable in this research is the disclosure level of local government financial statements. For the independent variables in this research are the level of dependence, independence of financial ratio, number of units under provincial (SKPD), the legislature size, and audit findings. This research uses secondary data which is the entire population of the Province in Indonesia 2010-2012. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that the level of dependence and audit findings has no significant influence to the disclosure level of provincial government financial statements. The other hand, independence of financial ratio and legislature size has significant influence to the disclosure level of provincial government financial statements. The last one, number of units under provincial (SKPD) has negatively and significant influence to the disclosure level of provincial government financial statements. Key Words : the level of dependence, independence of financial ratio, number of units under provincial, legislature size, audit findings, the disclosure leve