Disclosure of Local Government Financial Statements in South Sulawesi
- https://doi.org/10.2991/assehr.k.201021.001How to use a DOI?
- disclosure, local government, financial statements, audit, assets
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.
- © 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/).
Cite this article
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 - https://doi.org/10.2991/assehr.k.201021.001 ID - Rahim2020 ER -