Pengaruh Umur Administratif Pemerintah Daerah, Pendapatan Asli Daerah, Ukuran Legislatif, Dana Perimbangan, dan Ukuran Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Kabupaten/Kota di Sumatera Utara pada Tahun 2016-2020)

Abstract

This study aims to determine and analyze the influence of regional government administratif age, regional original income, legislative measures, intergovernmental revenue, and regional government measures on the level of disclosure of local government financial reports in regencies/cities in North Sumatera in 2016-2020. The research method in this research is descriptive statistical analysis, classical assumption test, multiple linear analysis and hypothesis testing using the SPSS program. The amount of data collected in this study consisted of 95 samples using saturated samples obtained 95 data as samples from 5 years of observation, namely 2016-2020. The type of data used is secondary data. The results of this study prove that regional government administratif age, regional original income, legislative measures, intergovernmental revenue, and regional government measures simultaneously or collectively have a positive effect on the Level of Disclosure of regional government financial statements in regencies/cities in North Sumatera in 2016-2020. The administratif age, regional original income, legislative measures, and regional government measures has no effect on the Level of disclosure of the regional government financial statements in regencies/cities in North Sumatera in 2016-2020. Intergovernmental revenue partially have a positive effect on the level of disclosure of regional government financial statements in regencies/cities in North Sumatera in 2016-2020.