PENGARUH KARAKTERISTIK DAN TINGKAT AKUNTABILITAS PEMERINTAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI JAWA BARAT TAHUN 2017-2018

ii RAFIKA DELLA, The Effect of Government Characteristics and Governmen Accountability Levels on The Level of Disclosure of West Java Capital Government Financial Statements in 2017-2018. Economic Education. Faculty of Economics, State University of Jakarta. This study aims to determine whether there is an Effect of Characteristics and Leve of Government Accountability on the Level of Disclosure of Financial Statements of West Java Province 2017-2018. The population in this study is LKPD Regency / City in West Java for the period 2017-2018. The sampling technique uses total sampling with a sample of 57 loca governments. The results of the analysis show: (i) there is no influence between regional wealth and disclosure (ii) there is no influence between dependency and disclosure (iii) there is no influence between assets and disclosure (iv) there is a positive and significant effect between the age of local government and disclosure (v) there is a positive and significant influence between audit opinion and disclosure (vi) there is no influence between the weakness of SPI and disclosure (vii) there is no influence between non-compliance with disclosure. Keywords: Regional Characteristics, Accountability Level, Disclosure of Financial Statement