Pengaruh Karakteristik, Kompleksitas, dan Temuan Audit Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah (LKPD) (Studi Empiris Pada Pemerintah Kabupaten/Kota di Pulau Jawa Tahun 2016)

This study aims to determine the effect of characteristics, complexity and audit findings on the level of disclosure of District / City Local Government Financial Statements (LGFS) of Java in 2016. The variables studied are the size of local government, the level of regional independence as a proxy for characteristics, the number of SKPD, legislative size as a proxy for complexity, audit findings and mandatory disclosure rates. The population in this study is the District / City Government in Java. This study uses purposive sampling with 92 samples from reports the result of BPK-RI in 2016 and BPS in 2016. The data sources used are secondary data and data collection using the documentation method. The analytical tool used in this study is multiple linear regression. Data that has been collected is then analyzed by testing classical assumptions and then testing hypotheses using SPSS 21 test equipment. The results showed that the variable size of the regional government and the level of regional independence had a positive and significant effect on the level of mandatory disclosure of the LGFS, while other variables in the form of the number of SKPD, legislative size, and audit findings did not affect the level of mandatory disclosure of LGFS