PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LKPD PADA KABUPATEN/KOTA DI JAWA TIMUR TAHUN 2010-2012
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
MAUNAL, DIKA PEMILUSITA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-05 08:21:12
Abstract :
The purpose of this study is to examine the influence of local government characteristics on mandatory disclosure compliance of financial statement. Local government characteristics are identified as size, the number of regional peripheral set of job (SatuanKerjaPerangkat Daerah/SKPD), type of local government. This research focuses on the disclosure compliance of balance sheet stated in Governmental Accounting Standard (SAP). Sample financial statements of municipalities are chosen as 114 sample, but there are only 93 samples that can be used in this research. Its due to uncompleted data in 21 samples. The results of descriptive statistics show that the average level of mandatory disclosure compliance in East Java municipalities in 2010 is 12,71%, in 2011 is 34,82%, and 2012 is 35,29%. The maximum level of mandatory disclosure compliance in East Java in 2010 municipalities is 50% (KabupatenNgawi and KabupatenSampang), in 2011 municipalities is 52,94% (KabupatenBondowoso), in 2012 is 47,05% (KabupatenPacitan), while the minimum level in year 2010 is 26,47% (KabupatenTrenggalek), 2011 is 29,41% (KabupatenBojonegoro, Kabupaten Gresik, KabupatenProbolinggo, KabupatenSidoarjo, KabupatenTrenggalek and Kota Pasuruan). The results of regression analysis show that size, the number od SKPD, and type of local government doesn?t influence mandatory disclosure compliance of financial statement. Variable size (? -0,077 and p-value 0,953), variable SKPD (? -0,054 and p-value 0,693), variable type of local government (? 0,114 and p-value 0,383). The finding is expected to have some contributions for local government?s, especially for policy makers and regulators. The implications of this study are the regents need to encourage the disclosure compliance with SAP, and apply reward and punishment system regarding mandatory disclosure. Keywords: mandatory disclosure, governmental accounting standard (SAP), local government characteristics
The purpose of this study is to examine the influence of local government characteristics on mandatory disclosure compliance of financial statement. Local government characteristics are identified as size, the number of regional peripheral set of job (SatuanKerjaPerangkat Daerah/SKPD), type of local government. This research focuses on the disclosure compliance of balance sheet stated in Governmental Accounting Standard (SAP). Sample financial statements of municipalities are chosen as 114 sample, but there are only 93 samples that can be used in this research. Its due to uncompleted data in 21 samples. The results of descriptive statistics show that the average level of mandatory disclosure compliance in East Java municipalities in 2010 is 12,71%, in 2011 is 34,82%, and 2012 is 35,29%. The maximum level of mandatory disclosure compliance in East Java in 2010 municipalities is 50% (KabupatenNgawi and KabupatenSampang), in 2011 municipalities is 52,94% (KabupatenBondowoso), in 2012 is 47,05% (KabupatenPacitan), while the minimum level in year 2010 is 26,47% (KabupatenTrenggalek), 2011 is 29,41% (KabupatenBojonegoro, Kabupaten Gresik, KabupatenProbolinggo, KabupatenSidoarjo, KabupatenTrenggalek and Kota Pasuruan). The results of regression analysis show that size, the number od SKPD, and type of local government doesn?t influence mandatory disclosure compliance of financial statement. Variable size (? -0,077 and p-value 0,953), variable SKPD (? -0,054 and p-value 0,693), variable type of local government (? 0,114 and p-value 0,383). The finding is expected to have some contributions for local government?s, especially for policy makers and regulators. The implications of this study are the regents need to encourage the disclosure compliance with SAP, and apply reward and punishment system regarding mandatory disclosure. Keywords: mandatory disclosure, governmental accounting standard (SAP), local government characteristics
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