PENGARUH KARAKTERISTIK PEMERINTAHAN, KOMPLEKSITAS, OPINI, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD)

This study aims to provide evidence regarding the effect of local government characteristics (size of local government and regional independence), complexity (number of Regional Government Work Units (SKPD) and legislative size), opinions and audit findings on mandatory disclosure of local government financial statements. The sample used in this study is the Regional Government Financial Reports (LKPD) both districts and cities in East Java in the 2018 to 2019 fiscal years which have been audited by an independent state institution, namely BPK RI. The results of the analysis in 29 regencies and 9 cities of local governments show that the average disclosure in local government financial statements is 76.81%. In addition, the results of the analysis also show that the variables SIZE, MANDIRI, SKPD, LEG, OPINI, and FIND have a positive effect on the disclosure of local government financial statements