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/).
Cite this article
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 -