Pengaruh Ukuran Pemerintah Daerah, Intergovernmental Revenue, Temuan Audit dan Opini Audit Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota di Sumatera Utara

Abstract

This study aims to determine and analyze whether the size of the local government, intergovernmental revenue, audit findings, and audit opinion on the level of disclosure of financial statements of district and city governments in North Sumatra. This type of research is quantitative research using a descriptive approach. Hypothesis testing is done by using multiple linear regression analysis using data processing tools with SPSS application program. The number of samples used were 30 samples which were districts and cities in North Sumatra. The type of data used is secondary data. The results of this study indicate that simultaneously the size of the local government, intergovernmental revenue, audit findings, and audit opinion have a significant effect on the level of disclosure of financial statements of district and city governments in North Sumatra. Partially Size of Local Government Intergovernmental Revenue, and Audit Opinion have no effect on the Level of Disclosure of Financial Statements of Regency and City Governments in North Sumatra. While the audit findings affect the level of disclosure of financial statements of district and city governments in North Sumatra.