Disclosure of Local Government Financial Statements in South Sulawesi

DOI

10.2991/assehr.k.201021.001How to use a DOI?

Keywords

disclosure, local government, financial statements, audit, assets

Abstract

This study aims to explain the disclosure of local government financial reports in South Sulawesi (district/city). Testing the level of disclosure of local government financial statements using variables of local wealth, level of dependency, total assets, population, number of work unit, and number of audit findings. The population and sample of research are district and city governments in South Sulawesi. The data uses pooled data from 2015-2017 and analyzed by multiple regression. The results showed that the level of disclosure of local government financial statements is influenced by the level of local wealth, the level of local dependence, the number of residents, the number of SKPD, and the number of audit findings. While total regional assets don’t have significant effect on the level of disclosure of regional financial statements. The research findings provide an illustration that the level of regional dependence and the number of audit findings significantly drives the level of disclosure of local government financial statements in South Sulawesi.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Syamsuri Rahim
AU  - Hamzah Ahmad
AU  - Muslim Muslim
AU  - Andi Nursadirah
PY  - 2020
DA  - 2020/10/22
TI  - Disclosure of Local Government Financial Statements in South Sulawesi
BT  - Proceedings of the Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020)
PB  - Atlantis Press
SP  - 1
EP  - 6
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201021.001
DO  - 10.2991/assehr.k.201021.001
ID  - Rahim2020
ER  -