Research Article
Influence of Characteristics of the Local Government and the Audit Opinion by BPK Toward Disclosure of Financial Statements
@INPROCEEDINGS{10.4108/eai.18-10-2019.2289973, author={Meyulinda Aviana Elim and Thobias Elianus and David Tomasowa and Deasy Susana Ndaparoka}, title={Influence of Characteristics of the Local Government and the Audit Opinion by BPK Toward Disclosure of Financial Statements}, proceedings={Proceedings of the 1st International Conference on Engineering, Science, and Commerce, ICESC 2019, 18-19 October 2019, Labuan Bajo, Nusa Tenggara Timur, Indonesia}, publisher={EAI}, proceedings_a={ICESC}, year={2019}, month={12}, keywords={disclosure financial statements audit opinion local government}, doi={10.4108/eai.18-10-2019.2289973} }- Meyulinda Aviana Elim
Thobias Elianus
David Tomasowa
Deasy Susana Ndaparoka
Year: 2019
Influence of Characteristics of the Local Government and the Audit Opinion by BPK Toward Disclosure of Financial Statements
ICESC
EAI
DOI: 10.4108/eai.18-10-2019.2289973
Abstract
This research aimed to analyze the effect of characteristics of the local government and the Audit Opinion by BPK toward disclosure of the financial statements of local government district/town in NTT. Characteristics of local government can be measured from the wealth of the region /PAD, the level of dependency, Total assets, age of local government, the number of OPD and the size of the legislative. The samples in this research are the local government in one district and one city in the province of NTT. This research used a quantitative method with multiple linear regression analysis. The variables in this study are the wealth of the region/PAD, dependence level, the age of local government, number of OPD, the size of the legislature, the audit opinion of the BPK and disclosure of financial statements. From the results of testing 6 hypotheses, only 1 hypothesis can be accepted, namely the level of dependency