Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib LKPD Kabupaten/Kota di Kalimantan Selatan

Abstract

This study tested and proved the effect of intergovernmental revenue, regional wealth, regional expenditure, and human development index on the level of mandatory disclosure of local government financial statements in South Kalimantan. The independent variables in this study are intergovernmental revenue, regional wealth, regional expenditure, and human development index. Meanwhile, the dependent variable in this study is the level of mandatory disclosure of local government financial statements. The population of this research covers 13 districts and cities within South Kalimantan in the period 2015-2018. The sample was selected using a purposive sampling method and obtained 52 local government financial statements. The analysis technique used in this study is multiple linear regression by SPSS 25 program. The result showed the variable intergovernmental revenue has an effect on the level of mandatory disclosure. Variable regional wealth, regional expenditure and human development index do not have an effect on the level of mandatory disclosure. This study also indicates that the average of mandatory disclosure in South Kalimantan province is 77,98%.