The Effects of Government Characteristics, Complexity, Audit Findings, and Audit Opinions on the Level of Provincial Government Financial Statement Disclosures in Indonesia

DOI

10.2991/icaf-19.2019.14How to use a DOI?

Keywords

Level of disclosures, government characteristics, complexity, audit findings, the audit opinions

Abstract

This research aims to analyze the effect of government characteristics, complexity, audit findings, and audit opinions on financial statement disclosures on the level of the provincial government in Indonesia. The government institutions were selected based on the following characteristics: the government age (how long it has been established), regional wealth, intergovernmental revenue, and leverage. The research employed functional differentiation. The total samples were 198 consisting of 33 provincial financial reports in Indonesia for six years. The samples were obtained using a purposive sampling method and processed using Eviews 7. The results showed that the government age, regional wealth, intergovernmental revenue, leverage, and the audit opinions had a significant positive effect on the level of government financial statement disclosures; while functional differentiation and audit findings did not affect the level of government financial statement disclosures. The average level of provincial government financial statement disclosures in Indonesia from 2012-2017 was 47%.

Copyright

© 2019, 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  - Ietje Nazaruddin
AU  - Yuni Yanti Abi Sita
PY  - 2019/11
DA  - 2019/11
TI  - The Effects of Government Characteristics, Complexity, Audit Findings, and Audit Opinions on the Level of Provincial Government Financial Statement Disclosures in Indonesia
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 85
EP  - 90
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.14
DO  - 10.2991/icaf-19.2019.14
ID  - Nazaruddin2019/11
ER  -