PENGARUH KARAKTERISTIK PEMERINTAH, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Provinsi Jawa Timur)

ABSTRACTEffect simultaneously and partially the characteristics of governmentproxyed with (regional wealth (PAD), level of dependency, total assets, age oflocal government), and government complexity proxied by (number of SKPD,legislative size) as well as audit findings on the level of disclosure of District /Municipal Government Financial Statements in East Java Province period 2016.Population used in this research is financial report of regency /municipality government in East Java Province which has been audited by BPKfor period 2016. The sample selection using purposive sampling. Based on thecriteria, obtained 38 government City / Regency which become sample in thisresearch. The method used in this study using multiple linear regression method.Based on the results of the analysis can be put forward severalconclusions as follows: 1) F test results show that simultaneously thecharacteristics of government proxied with (regional wealth (PAD), of District /City Government Finances Report in East Java period 2016. This is indicated bythe significance value of F below 0.05 of 0.007. 2) partially PAD, DEPEND,AGE, SKPD and AUDIT have no significant effect on disclosure level offinancial statement, while ASSET variable has positive significant effect andLEG variable has significant negative effect to disclosure level of financialinformation (DISC).Keywords: PAD, DEPEND, AGE, SKPD, AUDIT, ASSET, LEG, DIS