Pengaruh Total Aset, Pendapatan Asli Daerah, Umur Daerah, dan Dana Transfer terhadap Tingkat Pengungkapan LKPD Kabupaten/Kota di Sumatera Utara Periode 2016-2020

Abstract

The purpose of the study is to find out how the influence of Total Assests, Regional Original Income, Regional Age, and Transfer Funds to the Disclosure Level pf Regency/City Loval Government Financial Report (LGFR) in North Sumatra. The type of research was a casual research. The population used in this study are all regencies / cities in North Sumatra which consist of 33 governments consisting of 8 city governments and 25 district governments. The number of samples used are 165 samples. The type of data is secondary and the collecting data technique using documentation method. Hypothesis testing in this study is carrying out by multiple linear regession analysis using data processing tool called SPSS Aplication Program. The results show that partially, Regional Age has a possitive and significant influence to the disclosure Level of Regency/city Local Government Financial Report (LGFR) in North Sumatra, while Total Assets, Regional Asset Income, and Transfer Funds had no influence to the disclosure level of Regency/City Local Government Financial Report (LGFR) in North Sumatra. Meanwhile, simultaneously Total Assest, Regional Original Income, Regional Age, and Transfer Funds have significant influence to the disclosure level of regency/city Local Government Financial Report (LGFR) in North Sumatra.